Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak

Title: Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak
Description: Reports the results of a study conducted to analyse the tax position of the transfer of contingent liabilities and provisions within the selling of a business, for both the seller and the buyer. Provides some guidelines on the taxability and deductibility of provisions for tax purposes
Creator: Stiglingh, M. (Madeleine)
Subject: Business; Tax law; Business sales; Buyers; Going concerns; Liabilities; Non-tax deductible provisions; Provisions; Sellers; Tax deductible provisions; Sale of business enterprises -- Taxation
Publisher: School of Accounting Sciences, University of Pretoria
Date: 2009-08-04T11:37:02Z; 2009-08-04T11:37:02Z; 1999
Type: Postprint Article
Format: application/pdf
Identifier: Stiglingh, M 1999, 'Die belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak', Meditari: Accountancy Research, vol. 7, pp. 237-256. [http://www.meditari.org.za]; 1022-2529; http://hdl.handle.net/2263/10915
Language: Afrikaans
Rights: School of Accounting Sciences, University of Pretoria