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Browsing Economic and Management Sciences by Postgraduate "Van der Merwe, D. (Divan)"

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An analysis of the factors leading to divergence between the tax and financial reporting classification of financial instruments issued by corporate taxpayers

Van der Merwe, D. (Divan) (University of Pretoria, 2012)

Determining with certainty how the tax authorities will treat a particular financial instrument issued is not straightforward, and this poses a risk to corporate taxpayers tasked with generating shareholder value and ...

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