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Research Article

Deductibility of input tax on share issue costs in the context of the broad taxation principles

Wilna Beukes1 Master’s student, School of Accountancy, Stellenbosch University, South Africa
&
Andrea van der Merwe2 Senior Lecturer, School of Accountancy, Stellenbosch University, South AfricaCorrespondence[email protected]
Received 22 Dec 2022, Accepted 04 Apr 2024, Published online: 10 May 2024

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