dc.contributor.author |
Stiglingh, M. (Madeleine)
|
|
dc.date.accessioned |
2009-08-04T11:37:02Z |
|
dc.date.available |
2009-08-04T11:37:02Z |
|
dc.date.issued |
1999 |
|
dc.description.abstract |
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 |
en_US |
dc.identifier.citation |
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] |
af |
dc.identifier.issn |
1022-2529 |
|
dc.identifier.uri |
http://hdl.handle.net/2263/10915 |
|
dc.language.iso |
Afrikaans |
en_US |
dc.publisher |
School of Accounting Sciences, University of Pretoria |
en_US |
dc.rights |
School of Accounting Sciences, University of Pretoria |
en_US |
dc.subject |
Business |
en_US |
dc.subject |
Tax law |
en_US |
dc.subject |
Business sales |
en_US |
dc.subject |
Buyers |
en_US |
dc.subject |
Going concerns |
en_US |
dc.subject |
Liabilities |
en_US |
dc.subject |
Non-tax deductible provisions |
en_US |
dc.subject |
Provisions |
en_US |
dc.subject |
Sellers |
en_US |
dc.subject |
Tax deductible provisions |
en_US |
dc.subject.lcsh |
Sale of business enterprises -- Taxation |
en |
dc.title |
Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak |
af |
dc.type |
Postprint Article |
en_US |