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Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.
Includes bibliographical references.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2015
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| _version_ | 1867613197354139648 |
|---|---|
| access_status_str | Open Access |
| author | Ungerer, Maryke |
| author2 | Tickle, Deborah |
| author_browse | Tickle, Deborah Ungerer, Maryke |
| author_facet | Tickle, Deborah Ungerer, Maryke |
| author_sort | Ungerer, Maryke |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/11729 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:18.917Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2015 |
| publishDateRange | 2015 |
| publishDateSort | 2015 |
| 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:11427/11729 Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. Ungerer, Maryke Tickle, Deborah Taxation Includes bibliographical references. In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate Investment Trust taxation and two foreign regimes, i.e. the US and UK Real Estate Investment Trust regimes which, it is understood, were used as a basis for the South African legislation. In addition, the dissertation discusses the details of the South African property investment vehicles regime pre- 1 April 2013, and the new Real Estate Investment Trust tax regime applicable from 1 April 2013. Furthermore, it looks at suggestions and possible improvement to the taxation of Real Estate Investment Trusts in South Africa and whether the proposed amendments released by National Treasury, on 4 July 2013, satisfactorily address the issues raised in this dissertation. 2015-01-07T13:44:35Z 2015-01-07T13:44:35Z 2013 Master Thesis Masters MCom http://hdl.handle.net/11427/11729 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Taxation Ungerer, Maryke Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. |
| thesis_degree_str | Master's |
| title | Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. |
| title_full | Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. |
| title_fullStr | Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. |
| title_full_unstemmed | Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. |
| title_short | Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. |
| title_sort | practical issues relating to the taxation of real estate investment trusts reits in south africa |
| topic | Taxation |
| url | http://hdl.handle.net/11427/11729 |
| work_keys_str_mv | AT ungerermaryke practicalissuesrelatingtothetaxationofrealestateinvestmenttrustsreitsinsouthafrica |