Die belastingpligtigheid van nie-bestaande persone : 'n uitbreiding van die privaatregtelike Nasciturus-fiksie en artikel 35 van die Maatskappywet
M.Com. === The existence of a person is a prerequisite before any liability for tax can come into being. Some of the most successfultax avoidance schemes of the past few years have relied on this principle, but the legislator has now . apparently closed these loopholes by specifically bringing the t...
| Main Author: | |
|---|---|
| Published: |
2014
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10210/10692 |