Author: Roeleveld, Jennifer
Similar Items: Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms
- The tax deductibility of contingent liabilities transferred in the sale of a going concern
- The tax consequences for a seller (also briefly commenting from the perspective of the purchaser) when contingent liabilities are transferred in a sale of a business as a going concern with specific reference and evaluating income tax case no. 1839 : (South Gauteng Tax Court)
- The source of income from the sale of goods electronically: an analysis of the division of the taxing rights in cross-border solutions
- The tax treatment of rehabilitation liabilities assumed by the purchaser as part of the consideration given on the sale of mining property in terms of Section 37 of the Income Tax Act 58 of 1962
- Implications of tax reform in selected countries for taxation of income in agriculture
- Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects