Browsing Economic and Management Sciences by Subject "Capital allowances"

Browsing Economic and Management Sciences by Subject "Capital allowances"

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  • The income tax consequences of closing down a division or a branch of a company 
    Buys, W.J.; Vosloo, L. (School of Accounting Sciences, University of Pretoria, 1995)
    It is a sign of today's economic realities that divisions and branches of companies are from time to time being closed down. This article investigates the income tax implications of this scenario with regard to the various ...