Transfer of a going concern

GST transfers of a going concern—overviewThe sale of a business is in substance the sale of a number of assets bundled together. Generally, GST would be charged on the transfer of each asset according to the rules applicable to that asset, i.e. standard-rate, zero-rate or exempt.However, where a bus...

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Bibliographic Details
Main Author: OOI, Vincent
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
Subjects:
Tax
Online Access:https://ink.library.smu.edu.sg/sol_research/2828
https://ink.library.smu.edu.sg/context/sol_research/article/4786/viewcontent/15._Transfer_of_a_Going_Concern.pdf
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Institution: Singapore Management University
Language: English
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