Similar Items: The taxation of investment returns arising in collective investment schemes as compared to hedge funds
- An analysis of the income tax treatment of South African collective investment schemes in securities
- The income tax nature of derivatives hedges: A critical analysis of the classification of gains made hedging a capital share investment with a single stock futures contract
- Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.
- VAT on imported services: Implications for the collective investment scheme industry in the absence of place of supply rules in South Africa
- Foreign direct investment into Africa and the role of taxation : a case study of Ghana and Rwanda,with a focus on the influence of taxation incentive policies and regulations currently in force
- Potential Cross-Border Double Taxation on Death Limits Global Investment Opportunities for Long Term South African Resident Investors - demonstrated through an analysis of the international tax consequences that arise for a South African resident who holds an investment in a portfolio of stock listed in the United States of America at the date of death