Should tax claims be granted some priority in a business rescue: an analysis through the framework of the values and policy underpinning corporate re-organisation
Insolvency systems are fundamental to the functioning of commercial activity. They are essential for the development of credit markets and entrepreneurship, and raise the efficiency level of economies. South Africa’s business rescue regime is an innovative component of its insolvency system because...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Law
2020
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| Online Access: | http://hdl.handle.net/11427/30866 |