Browsing Taxation by Subject "Economic unit"

Browsing Taxation by Subject "Economic unit"

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  • Stack, E.M.; Stiglingh, M. (Madeleine); Koekemoer, Anton (Unisa Press, 2015)
    This article analyses the facts and judgment in CIR v Niko, involving the transfer of business assets from a sole trader to a company, the shares of which were substantially owned by the same sole trader. This case ...