Die inkomstebelastingbepalings van toepassing op transaksies in buitelandse valuta
M.Com. === The income tax provisions relating to foreign currency transactions was the subject of this study. Uncertainty prevailed regarding the tax treatment of such transactions in years of assessment ending before 1 January 1994. In order to address these shortcomings, a new section, governing t...
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2014
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| Online Access: | http://hdl.handle.net/10210/11658 |