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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
In 1992 the Taxation Sub-Committee of the South African Institute of Chartered Accountants noted that one of the primary problems facing the taxation of derivatives used as hedges was the capital/revenue distinction, due to the fact that the application of wellestablished legal principles to these n...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2019
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