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Muneer E. Hassan,Riaan Wessels
AbstractOrientation: The Income Tax Act has tax consequences for both the debtor and the creditor when a debt is waived as a result of a concession or compromise. This article focuses on the income tax implications for the debtor.Research purpose: Even t...
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Rudie Nel,Andrea Herron
AbstractDebt reduction in business is recognised for the economic relief afforded to the debtor involved. The new debt reduction regime was introduced in the Income Tax Act (section 19 and paragraph 12A of the Eighth Schedule) with the aim of minimising ...
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Geraldina Porto Witter,Jamili Rasoul Salem Souza
Os eventos científicos são importantes na troca de informações entre os pesquisadores e como fonte para avaliação do conhecimento gerado. O objetivo foi analisar a produção científica (N=85) veiculada durante o British Psychophysiology Society Annual Mee...
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