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The income tax consequences of the clawback of shares in the context of employee share schemes
The objective of this dissertation is to examine the income tax consequences of the clawback of shares awarded in terms of employee share schemes in South Africa in terms of the Income Tax Act 58 of 1962 as amended (“the ITA”). The dissertation first examines how section 8C of the ITA would apply in...
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| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2022
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