Browsing Procedural Law by Author "Du Toit, Leo"

Browsing Procedural Law by Author "Du Toit, Leo"

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  • Tax implications for business rescues in South African Law 
    Du Toit, Leo (University of Pretoria, 2012)
    The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of ...