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The taxation of investment returns arising in collective investment schemes as compared to hedge funds
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| Main Author: | |
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| Format: | Thesis |
| Language: | English |
| Published: |
Department of Finance and Tax
2014
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| _version_ | 1867613217699659776 |
|---|---|
| access_status_str | Open Access |
| author | McCready, Susan |
| author_browse | McCready, Susan |
| author_facet | McCready, Susan |
| author_sort | McCready, Susan |
| collection | Thesis |
| description | Word processed copy. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/5903 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:38.580Z |
| 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:11427/5903 The taxation of investment returns arising in collective investment schemes as compared to hedge funds McCready, Susan Taxation Word processed copy. Includes bibliographical references (leaves 113-114). The thesis compares the taxation of the investment returns from a hedge fund to those derived from a collective investment scheme. Taxation within the investment entity and in the hands of the investor were considered, this yielding the overall effective tax rate on the return. The scope of the comparison was limited to the consideration of two types of investors only: a retirement fund and an individual. 2014-07-31T12:41:17Z 2014-07-31T12:41:17Z 2006 Master Thesis Masters MCom http://hdl.handle.net/11427/5903 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Taxation McCready, Susan The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| thesis_degree_str | Master's |
| title | The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| title_full | The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| title_fullStr | The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| title_full_unstemmed | The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| title_short | The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| title_sort | taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| topic | Taxation |
| url | http://hdl.handle.net/11427/5903 |
| work_keys_str_mv | AT mccreadysusan thetaxationofinvestmentreturnsarisingincollectiveinvestmentschemesascomparedtohedgefunds AT mccreadysusan taxationofinvestmentreturnsarisingincollectiveinvestmentschemesascomparedtohedgefunds |