Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak
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Date
Authors
Stiglingh, M. (Madeleine)
Journal Title
Journal ISSN
Volume Title
Publisher
School of Accounting Sciences, University of Pretoria
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
Description
Keywords
Business, Tax law, Business sales, Buyers, Going concerns, Liabilities, Non-tax deductible provisions, Provisions, Sellers, Tax deductible provisions
Sustainable Development Goals
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]