An analysis of the possibility to implement a CSI tax levy in South Africa: Lessons from Mauritius
“The voluntary approach to corporate social responsibility has failed in many cases.”1 The Mauritius corporate social responsibility (CSR) landscape changed profoundly in 2009 with the addition of sections 50K and 50L to the Income Tax Act 16 of 1995 (Mauritius), making contributions to a CSR fund m...
| Main Authors: | , |
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| Format: | Article |
| Language: | Afrikaans |
| Published: |
Pretoria University Law Press
2023-01-01
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| Series: | De Jure |
| Online Access: | https://www.dejure.up.ac.za/preston-m-j-peeroo-s |