Die verkoop van 'n besigheid as lopende saak: Belasting en arbeidsreg probleme met “voorsienings”
The amounts set aside for the provision for employee-related contingent liabilities, such as the provision for leave pay, are often considerable. According to current Income Tax law, it is highly unlikely that the former employer (seller) will enjoy a tax deduction. Furthermore, it is also unlikely...
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| Format: | Article |
| Language: | English |
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AOSIS
2011-10-01
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| Series: | Journal of Economic and Financial Sciences |
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| Online Access: | https://jefjournal.org.za/index.php/jef/article/view/330 |