The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern
The sale of an entity as a going concern has a number of tax consequences for both the purchaser and the seller. The tax deductibility of a contingent liability upon its transfer from the seller to the purchaser, where the selling price has been reduced by the value of the contingent liabilities tra...
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| Format: | Others |
| Language: | English |
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Rhodes University
2015
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| Online Access: | http://hdl.handle.net/10962/d1017544 |