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The tax treatment of losses arising in loans advanced

Our law recognises two types of loans, namely a loan for use (commodatum) and a loan for consumption (mutuum)'. In a loan for use something is delivered for use by a borrower without reward, and the borrower is obliged to return the same thing he received on loan. For example, a person may lend anot...

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Bibliographic Details
Main Author: Cochrane, Graham David
Format: Thesis
Language:English
Published: Department of Commercial Law 2021
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