The tax deductibility of contingent liabilities transferred in the sale of a going concern
| Autor: | Jacobs, Angela |
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| Jazyk: | angličtina |
| Rok vydání: | 2012 |
| Předmět: | |
| Druh dokumentu: | Master's Thesis |
| Popis: | Includes bibliographical references. The debate around the deductibility of transferred contingent liabilities, when a business is sold as a going concern has been raging for many years with no definitive guidance provided in legislation and limited court decisions on the issue, with the exception of the recent Ackermans Ltd v CSARS ("Acermans case") judgment and BCR 029 issued by SARS. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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