A critical analysis of the tax consequences of debt reductons, in the context of insolvency, death and the liquidaton of a deceased estate

The present research was conducted in an effort to address certain problems and a legal anomaly that is specifically related to the tax treatment of reduced debts stemming from the death or insolvency of natural persons in South Africa. At the beginning of 2013 the National Treasury enacted certain...

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Bibliographic Details
Main Author: Simango, Samuel
Format: Others
Language:English
Published: Rhodes University 2014
Online Access:http://hdl.handle.net/10962/54464