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The characterisation for South African taxation purposes of gains and losses arising from the use of equity financial derivative instruments

The use of financial derivative instruments has outpaced the development of a comprehensive tax policy framework for these instruments in South Africa. Income character determination relies on common law principles which provide limited certainty within the context of modern portfolio management. Ho...

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Bibliographic Details
Main Author: Smith, Stephen Eugene
Other Authors: Emslie, Trevor
Format: Thesis
Language:English
Published: Department of Commercial Law 2021
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