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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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Evan Lau,Alvina Syn-Yee Lee
Pág. 1973 - 1980
External debt has been the major global concern not only heavily indebted poor countries (HIPCs) but also developing nations in resultants of the 2008 Global Financial Crisis (GFC). It has become a well-discussed subject and generally a concern of global...
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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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Catherine Pattillo,,Luca Antonio Ricci
Pág. 30
This paper assesses the non linear impact of external debt on growth using panel data for 93developing countries. The estimates support a non-linear, hump-shaped relationship between debt and growth, especially when the debt burden is measured relative t...
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Claudio Raddatz
Pág. 1262 - 1288
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