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Employee share incentive schemes : an integrated approach
Includes bibliographical references (leaves 130-135)
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
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Department of Finance and Tax
2014
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| _version_ | 1867613166347747329 |
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| access_status_str | Open Access |
| author | Bezuidenhout, Louise Mercia |
| author2 | Holwill, Robyn |
| author_browse | Bezuidenhout, Louise Mercia Holwill, Robyn |
| author_facet | Holwill, Robyn Bezuidenhout, Louise Mercia |
| author_sort | Bezuidenhout, Louise Mercia |
| collection | Thesis |
| description | Includes bibliographical references (leaves 130-135) |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/5908 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:48.735Z |
| 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:11427/5908 Employee share incentive schemes : an integrated approach Bezuidenhout, Louise Mercia Holwill, Robyn Taxation Includes bibliographical references (leaves 130-135) The problem definition examined in this thesis is how employee share incentive schemes are taxed in the hands of employers and employees. This involved an analysis of the new section 8B and 8C of the Income Tax Act ("the Act") as well as the old section 8A. Sections 10, 1 1 (a), 56 and the Fourth, Seventh and Eighth Schedules to the Act were also studied. Case law was considered where applicable. Other areas that were investigated include the impact of IFRS 2 on employee share incentive schemes, the requirements of the Companies Act, the JSE Listing Requirements and Corporate Governance Guidance. Conclusions are drawn and recommendations include: • the amendment of certain sections of the Act (including making provision for the deductibility of expenses incurred and settled by way of issuing shares); • the issue of guidelines by SARS with relation to the taxation of share incentive schemes and the interaction between section 8C and the Eighth Schedule; • the introduction of a wider selection of "approved" employee share incentive schemes in the line of section 8B to fit the different needs of companies; • the alignment of the Income Tax Act with the Broad-Based Black Economic Empowerment Act; and • the availability of public information on employee share incentive schemes. 2014-07-31T12:41:40Z 2014-07-31T12:41:40Z 2006 Master Thesis Masters MCom http://hdl.handle.net/11427/5908 eng application/pdf Department of Finance and Tax Faculty of Commerce University of Cape Town |
| spellingShingle | Taxation Bezuidenhout, Louise Mercia Employee share incentive schemes : an integrated approach |
| thesis_degree_str | Master's |
| title | Employee share incentive schemes : an integrated approach |
| title_full | Employee share incentive schemes : an integrated approach |
| title_fullStr | Employee share incentive schemes : an integrated approach |
| title_full_unstemmed | Employee share incentive schemes : an integrated approach |
| title_short | Employee share incentive schemes : an integrated approach |
| title_sort | employee share incentive schemes an integrated approach |
| topic | Taxation |
| url | http://hdl.handle.net/11427/5908 |
| work_keys_str_mv | AT bezuidenhoutlouisemercia employeeshareincentiveschemesanintegratedapproach |