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Carien Straus,Leonard Willemse    
AbstractSection 9H and paragraph 40 of the Eighth Schedule of the Income Tax Act No. 58 of 1962 (?the Act?) determines that a person is deemed to dispose of all of his assets (bar a few exceptions) at market value when that person ceases to be a South Af... ver más
Revista: Journal of Economic and Financial Sciences (JEF)    Formato: Electrónico

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