Browsing Research Articles (Taxation) by Author "Biemans, M.M.A."

Browsing Research Articles (Taxation) by Author "Biemans, M.M.A."

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  • The source of a debt defeasance receipt 
    Stiglingh, M. (Madeleine); Biemans, M.M.A. (School of Accounting Sciences, UP, 2003)
    A debt defeasance arrangement is an arrangement whereby a debtor's obligation to pay a creditor is nullified. The debtor and other parties perform a variety of legal and other actions in order to effect a valid debt ...