Keywords: Transfer
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Journal Articles
Meditari Accountancy Research (2002) 10 (1): 311–325.
Published: 01 April 2002
... what constitutes a disposal, because it is fundamental to the entire capital gains tax regime. The purpose of this paper is to analyse the definition of a disposal in order to ascertain whether a disposal, as defined, is intended to mean a transfer of ownership in an asset or whether a disposal could...

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