Abstract
Interpretation and application of the continuity of business tests for the carry forward of losses and the deduction of bad debts - critique of the Taxation Office analysis of the old provisions - suggestions on how to approach the new provisions rewritten by the Tax Law Improvement Project.
| Original language | English |
|---|---|
| Pages (from-to) | 141-174 |
| Journal | Revenue Law Journal |
| Volume | 8 |
| Publication status | Published - 1998 |