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The deductibility for taxation purposes of up front expenditure aid by means of a promissory note

The vexed iss11e _,of the timing of expenditure allowable for income tax purposes is one which has plagued both Commissioners for Inland Revenue and taxpayers throughout the world. The purpose of this report is to analyse the deductibility of up-front expenditure paid by means of a promissory note...

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Bibliographic Details
Main Author: Von Ruti Meyer, Ernst Johann
Format: Thesis
Language:English
English
Published: Centre for Law and Society 2026
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