Browsing Economic and Management Sciences by Subject "Usufruct"

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    • The nature of interest–free loans and the tax implications thereof 

      Tennant, Tracy (North-West University, 2010)
      The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the ...