Liquidation or deregistration for the purpose of secondary tax on companies (section 64B(3) and (5)(c)) and transfer of assets to holding company (section 46)

Date

Publisher

The Taxpayer

Keywords

Taxation, Capital gains tax, Liquidation, Company law - Dissolution

Citation

(2002) 51 Taxpayer 173

URI

http://hdl.handle.net/20.500.12144/16767

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