3 Artículos

Debt relief: Tax inconvenience for companies already in financial distress

Acceso

en línea

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... ver más

Revista: Journal of Economic and Financial Sciences (JEF) Formato: Electrónico

Tabla de contenido: Vol: 15 Num: 1 Par: 0 Año: 2022

A critical investigation of the interaction between sections 8(4)(a), 9H and paragraph 40 of the eighth schedule of the income tax act No. 58 of 1962 versus the current practice of The South African Revenue Service

Acceso

en línea

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

Tabla de contenido: Vol: 7 Num: 3 Par: 0 Año: 2014

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