Articles by Author: Ellan Van Wyk

Search results for Ellan Van Wyk

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  1. The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962

    The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    A withholding tax on interest is levied in terms of sections 50A to 50H of the Income Tax Act No. 58 of 1962 (as amended) and has been effective since 1 March 2015. In this study, certain areas of concern...
  2. An investigation into the normal tax implications of a carried interest in South Africa

    An investigation into the normal tax implications of a carried interest in South Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    ‘Carried interest’ is not defined in the South African Income Tax Act 58 of 1962 as amended (the Act), nor has it been subject to scrutiny in South African courts. Uncertainty prevails regarding the classification of a carried interest for...