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Die belastingaftrekbaarheid van sagteware
(Stellenbosch : Stellenbosch University, 2004-04)
ENGLISH ABSTRACT: The aim of this study is to determine the applicability of the various South African Income Taxation Act sections on the deduction of software costs. A distinction is made between the various deduction ...
Possible tax treatments of the transfer of accounting provisions during the sale of a business and subsequent tax considerations
(Stellenbosch : University of Stellenbosch, 2006-12)
The potential buyer of a business evaluates the attractiveness of the transaction by considering the financial status of the business being sold. In determining the financial status of a business it is more important to ...