"The assessed loss as the driving force behind schemes of arrangement and compromises under s 311 of the Companies Act 61, 1973, as amended"
The desire of virtually all taxpayers today is to find some means of minimizing their taxes. The search for tax shelters by taxpayers is relentless. Tax considerations are hallmarks of scheme of arrangements and compromise carried out in terms of s3 11 of the Companies Act. The scheme of arrangement...
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| Format: | Dissertation |
| Language: | English |
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Faculty of Law
2021
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| Online Access: | http://hdl.handle.net/11427/35344 |