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President Donald Trump signed a landmark tax reform on Christmas Eve to replace a 30-year-old, complex U.S. tax system. The 429-page law, Tax Cuts and Jobs Act 2017, reflects his resolve to fulfil an election promise, impacting citizens as well as domestic and international businesses.
Limitation of interest expense deduction: All net interest expense that exceeds 30 per cent of taxable income will now be subjected to a limitation capped at 110 per cent of the corporation's shares of the group's net interest expense. The interest disallowed can be carried forward for a period up to five years based on FIFO. It is in line with the OECD-led BEPS action points, and a similar provision was legislated by India in its 2017/18 budget (section 94B).
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To top it off, togetherwith Hot 91.9FM, ProfitShare Partners will be giving away R10,000 in vouchersevery month to help existing and would-be business owners and SMEs to start up orkeep going. To enter, download the getlion mobile app, send what your businesswould do with R10,000 to the Hot 91.9 FM WhatsApp line 084 2212 919 and listento Hot 91.9FM daily for more.
For the fourth year in a row, Joburg`s hottest radio station Hot 91.9FM has scooped the prestigious STATION OF THE YEAR award at the 2020 South African Radio Awards. This is a landmark achievement considering the station has won this award every year since 2017.
In its 2017 Budget, the government had brought down the tax rate from 10 per cent to 5 per cent on income in the slab of Rs 2.5 lakh to Rs 5 lakh. Keeping in view the cost of living trend in the economy, a common man would benefit if the tax slab rates are also revised. The government could consider increasing the existing basic income exemption limit from Rs 2.5 lakh to Rs 5 lakh for all individual taxpayers, thus leading to a reduced tax outflow of Rs 12,500.