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Investors' deductions and allowances in film funds : German and South African income tax laws compared
Includes bibliographical references (leaves 138-139).
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2015
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| _version_ | 1867613285009850368 |
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| access_status_str | Open Access |
| author | Poetschke, Martin Erik |
| author2 | Emslie, Trevor S |
| author_browse | Emslie, Trevor S Poetschke, Martin Erik |
| author_facet | Emslie, Trevor S Poetschke, Martin Erik |
| author_sort | Poetschke, Martin Erik |
| collection | Thesis |
| description | Includes bibliographical references (leaves 138-139). |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/15436 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:41.762Z |
| 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 Finance and Tax |
| publisherStr | Department of Finance and Tax |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/15436 Investors' deductions and allowances in film funds : German and South African income tax laws compared Poetschke, Martin Erik Emslie, Trevor S Income tax - Law and legislation - South Africa Includes bibliographical references (leaves 138-139). By comparing the income tax allowances and deductions for private investors in film production funds in Germany and in South Africa, the author aims to show how the governments of these two countries are taxing private individuals who invest in film funds, i.e. what incentives are offered to such venturesome investors. The tax incentives examined here provide the taxpayer with a deferment of his tax payments. By making the comparison the author intends examine what role a domestic film fund can play as an instrument for financing domestic and export films and how the government can promote film production in this way. 2015-11-27T11:18:05Z 2015-11-27T11:18:05Z 2003 Master Thesis Masters LLM http://hdl.handle.net/11427/15436 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Income tax - Law and legislation - South Africa Poetschke, Martin Erik Investors' deductions and allowances in film funds : German and South African income tax laws compared |
| thesis_degree_str | Master's |
| title | Investors' deductions and allowances in film funds : German and South African income tax laws compared |
| title_full | Investors' deductions and allowances in film funds : German and South African income tax laws compared |
| title_fullStr | Investors' deductions and allowances in film funds : German and South African income tax laws compared |
| title_full_unstemmed | Investors' deductions and allowances in film funds : German and South African income tax laws compared |
| title_short | Investors' deductions and allowances in film funds : German and South African income tax laws compared |
| title_sort | investors deductions and allowances in film funds german and south african income tax laws compared |
| topic | Income tax - Law and legislation - South Africa |
| url | http://hdl.handle.net/11427/15436 |
| work_keys_str_mv | AT poetschkemartinerik investorsdeductionsandallowancesinfilmfundsgermanandsouthafricanincometaxlawscompared |