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

Stiglingh, M. (Madeleine)

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