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An analysis of the income tax treatment of South African collective investment schemes in securities
Includes abstract.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2014
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| _version_ | 1867613266705907712 |
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| access_status_str | Open Access |
| author | Salmon, Catherine Anne |
| author2 | Warneke, David |
| author_browse | Salmon, Catherine Anne Warneke, David |
| author_facet | Warneke, David Salmon, Catherine Anne |
| author_sort | Salmon, Catherine Anne |
| collection | Thesis |
| description | Includes abstract. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/5902 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:25.185Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:11427/5902 An analysis of the income tax treatment of South African collective investment schemes in securities Salmon, Catherine Anne Warneke, David Taxation Includes abstract. Includes bibliographical references. This dissertation analyses the legal nature of the relationship between a South African collective investment scheme in securities and the investors in such a scheme and on the basis of these findings identifies how the income tax treatment of such schemes differs, in law and in practice, from the tax treatment which would apply in the absence of any specific provisions in the Income Tax Act relating to these parties. 2014-07-31T12:41:13Z 2014-07-31T12:41:13Z 2013 Master Thesis Masters MCom http://hdl.handle.net/11427/5902 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Taxation Salmon, Catherine Anne An analysis of the income tax treatment of South African collective investment schemes in securities |
| thesis_degree_str | Master's |
| title | An analysis of the income tax treatment of South African collective investment schemes in securities |
| title_full | An analysis of the income tax treatment of South African collective investment schemes in securities |
| title_fullStr | An analysis of the income tax treatment of South African collective investment schemes in securities |
| title_full_unstemmed | An analysis of the income tax treatment of South African collective investment schemes in securities |
| title_short | An analysis of the income tax treatment of South African collective investment schemes in securities |
| title_sort | analysis of the income tax treatment of south african collective investment schemes in securities |
| topic | Taxation |
| url | http://hdl.handle.net/11427/5902 |
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