The deduction of interest expenditure, for the purpose of calculating the South African taxable income on which normal tax is levied, must satisfy the requirements of the preamble to section 11 and section 11(a) of the Income Tax Act 58 of 1962, read with section 23(g), unless a particular...

The aim of this research is to evaluate the process and impact of outsourcing information technology (IT) services of Eastern Cape Treasury Department (ECTD) to State Information Technology Agency(SITA). This research study has been prompted by the fact that the South African Government through...