The tax treatment of losses arising in loans advanced
Our law recognises two types of loans, namely a loan for use (commodatum) and a loan for consumption (mutuum)'. In a loan for use something is delivered for use by a borrower without reward, and the borrower is obliged to return the same thing he received on loan. For example, a person may lend...
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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/11427/35416 |