Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak

dc.contributor.authorStiglingh, M. (Madeleine)
dc.date.accessioned2009-08-04T11:37:02Z
dc.date.available2009-08-04T11:37:02Z
dc.date.issued1999
dc.description.abstractReports the results of a study conducted to analyse the tax position of the transfer of contingent liabilities and provisions within the selling of a business, for both the seller and the buyer. Provides some guidelines on the taxability and deductibility of provisions for tax purposesen_US
dc.identifier.citationStiglingh, M 1999, 'Die belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak', Meditari: Accountancy Research, vol. 7, pp. 237-256. [http://www.meditari.org.za]af
dc.identifier.issn1022-2529
dc.identifier.urihttp://hdl.handle.net/2263/10915
dc.language.isoAfrikaansen_US
dc.publisherSchool of Accounting Sciences, University of Pretoriaen_US
dc.rightsSchool of Accounting Sciences, University of Pretoriaen_US
dc.subjectBusinessen_US
dc.subjectTax lawen_US
dc.subjectBusiness salesen_US
dc.subjectBuyersen_US
dc.subjectGoing concernsen_US
dc.subjectLiabilitiesen_US
dc.subjectNon-tax deductible provisionsen_US
dc.subjectProvisionsen_US
dc.subjectSellersen_US
dc.subjectTax deductible provisionsen_US
dc.subject.lcshSale of business enterprises -- Taxationen
dc.titleBelastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saakaf
dc.typePostprint Articleen_US

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