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Chapter 2 Business environment
o Membership in trade blocs
5 other sections not shown
accrual Afrikaner agreement allowance amount annual financial statements apply approval areas assessment assets audit benefits Bophuthatswana branch Chapter 15 Ciskei commercial Companies Act cost courts deduction depreciation dividends duty economic employees establishment Exchange Control exempt expenditure export financial rand financial statements foreign investment funds imported incentives industry interest Investor considerations Johannesburg Stock Exchange labor Lesotho levy liability limited ln addition lncome Tax Act lndians lndustrial loans manufacturing ment Namibia nonresident normal tax operations paid partners partnership payable payment pension percent persons Price Waterhouse private company profits rebate registered remuneration resident restrictions Revenue royalties scheme sector share capital share premium account shareholders South Africa South African tax subsidiary Swaziland tax treaty taxable income taxation taxpayer TBVC countries tion Trade and lndustry transfer trust Value-added tax withholding tax