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Browsing Research Articles (Taxation) by Subject "Change in use"

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The value-added tax implications of the temporary change in use adjustments by residential property developers : an international comparative study

Du Preez, Hanneke; Klein, A.E. (Abraham Eduard) (Southern African Business Review, 2014)

Residential property developers sometimes struggle to dispose of newly built residential premises, because of an oversupply of residential property in the market and decreased sales in recent years. Many developers have ...

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