Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak
dc.contributor.author | Stiglingh, M. (Madeleine) | |
dc.date.accessioned | 2009-08-04T11:37:02Z | |
dc.date.available | 2009-08-04T11:37:02Z | |
dc.date.issued | 1999 | |
dc.description.abstract | Reports 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 purposes | en_US |
dc.identifier.citation | Stiglingh, 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.issn | 1022-2529 | |
dc.identifier.uri | http://hdl.handle.net/2263/10915 | |
dc.language.iso | Afrikaans | en_US |
dc.publisher | School of Accounting Sciences, University of Pretoria | en_US |
dc.rights | School of Accounting Sciences, University of Pretoria | en_US |
dc.subject | Business | en_US |
dc.subject | Tax law | en_US |
dc.subject | Business sales | en_US |
dc.subject | Buyers | en_US |
dc.subject | Going concerns | en_US |
dc.subject | Liabilities | en_US |
dc.subject | Non-tax deductible provisions | en_US |
dc.subject | Provisions | en_US |
dc.subject | Sellers | en_US |
dc.subject | Tax deductible provisions | en_US |
dc.subject.lcsh | Sale of business enterprises -- Taxation | en |
dc.title | Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak | af |
dc.type | Postprint Article | en_US |