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Changes to the limitation on interest deductions

Changes to the limitation on interest deductions

by Pieter van der Zwan | Apr 20, 2022 | Corporate and business tax

The reduction in South Africa’s corporate tax rate to 27% coincides with two base-broadening measures that come into effect at the same time as the reduced rate. I considered the changes to the utilisation of assessed losses in an earlier article. This article...

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