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Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects
[This] dissertation is dedicated to this attempt of making South Africa a more environmentally sustainable economy through the development of new CDM projects. This dissertation examines the introduction of section 12K in the Income Tax Act 58 of 1962 and how this novel incentive interacts with our...
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2014
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| _version_ | 1867613277901553664 |
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| access_status_str | Open Access |
| author | Garrod, Yashaswini |
| author2 | Cramer, Peter |
| author_browse | Cramer, Peter Garrod, Yashaswini |
| author_facet | Cramer, Peter Garrod, Yashaswini |
| author_sort | Garrod, Yashaswini |
| collection | Thesis |
| description | [This] dissertation is dedicated to this attempt of making South Africa a more environmentally sustainable economy through the development of new CDM projects. This dissertation examines the introduction of section 12K in the Income Tax Act 58 of 1962 and how this novel incentive interacts with our current income tax legislation. This dissertation highlights some issues surrounding the section 12K exemption which may detract from its true potential and proposes ways to resolve these issues in order to make this incentive more attractive to the CDM project developers. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/10562 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:35.758Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/10562 Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects Garrod, Yashaswini Cramer, Peter Taxation [This] dissertation is dedicated to this attempt of making South Africa a more environmentally sustainable economy through the development of new CDM projects. This dissertation examines the introduction of section 12K in the Income Tax Act 58 of 1962 and how this novel incentive interacts with our current income tax legislation. This dissertation highlights some issues surrounding the section 12K exemption which may detract from its true potential and proposes ways to resolve these issues in order to make this incentive more attractive to the CDM project developers. 2014-12-30T06:51:03Z 2014-12-30T06:51:03Z 2011 Master Thesis Masters MCom http://hdl.handle.net/11427/10562 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Taxation Garrod, Yashaswini Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects |
| thesis_degree_str | Master's |
| title | Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects |
| title_full | Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects |
| title_fullStr | Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects |
| title_full_unstemmed | Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects |
| title_short | Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects |
| title_sort | mitigating climate change through the income tax legislation a brief analysis of section 12k of the income tax act no 58 of 1962 and its implications for south african cdm projects |
| topic | Taxation |
| url | http://hdl.handle.net/11427/10562 |
| work_keys_str_mv | AT garrodyashaswini mitigatingclimatechangethroughtheincometaxlegislationabriefanalysisofsection12koftheincometaxactno58of1962anditsimplicationsforsouthafricancdmprojects |