The nature and extent of the book-tax gap from a South African perspective
M.Comm. (International Accounting) === Recently, there has been a spate of reported cases of large corporate entities paying very little, or no income tax, despite the appearance of being profitable. Enron conducted a lot of business through special purpose vehicle (SPV) companies that were structur...
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2013
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| Online Access: | http://hdl.handle.net/10210/8753 |