2   Artículos

 
en línea
Estian Haupt,Rudie Nel    
AbstractOrientation: The South African tax legislation in respect of dividend cession.Research purpose: The objective of this article was to investigate the tax implications of a dividend cession for the cedent, cessionary and declaring company... ver más
Revista: Journal of Economic and Financial Sciences (JEF)    Formato: Electrónico

 
en línea
Estian Haupt,Rudie Nel    
AbstractAn intuitive approach when considering the VAT implications of a dividend cession, which relates to a share, could be to classify it as a financial service and thus exempt from VAT. The fact that debt factoring, another cession transaction, has b... ver más
Revista: Journal of Economic and Financial Sciences (JEF)    Formato: Electrónico

« Anterior     Página: 1 de 1     Siguiente »