Browsing by Subject "Debtor"
Now showing items 1-2 of 2
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The corporate debt reduction tax rules as an added impediment to companies in financial distress
(North-West University (South Africa) , Potchefstroom Campus, 2016)Prior to 1 January 2013, the provisions of the Income Tax Act 58 of 1962 (hereinafter referred to as the Act), which dealt with the consequences of a waiver of a debt for less than full consideration, were predominantly ... -
Die gevolge van kapitaalwinsbelasting by die vermindering of aflossing van 'n skuld
(North-West University, 2005)The decision of an estate owner to employ a trust as an estate planning instrument normally involves the disposal of all or part of his growth assets to the trust. This is done to ensure that the value of such growth assets ...