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Critical analysis of the rental income definition included under section 25BB of the Income tax act
This dissertation examines the rental income definition for South African REITs in comparison to international counterparts. At its core, this study examines whether South Africa's rental income definition is too restrictive and analyses the potential implications for the REITS. REITs were establish...
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| Format: | Thesis |
| Language: | English Eng |
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Department of Finance and Tax
2026
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