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Share-based compensation : an investigative study into the taxation treatment thereof internationally
Mini Dissertation (MCom (Taxation))--University of Pretoria, 2009.
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| Other Authors: | |
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2013
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| _version_ | 1867613491454541824 |
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| access_status_str | Open Access |
| author2 | ilse,buys@kpmg.co.za |
| author_browse | ilse,buys@kpmg.co.za |
| author_facet | ilse,buys@kpmg.co.za |
| collection | Thesis |
| dc_rights_str_mv | © 2009, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (MCom (Taxation))--University of Pretoria, 2009. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/30808 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:36:59.722Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2013 |
| publishDateRange | 2013 |
| publishDateSort | 2013 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/30808 Share-based compensation : an investigative study into the taxation treatment thereof internationally ilse,buys@kpmg.co.za Mr J Benade Buys, Ilse UCTD South africa Compensation Share based benefits Taxation Tax deduction Mini Dissertation (MCom (Taxation))--University of Pretoria, 2009. In terms of IFRS 2 (Share Based Payments), companies providing share based benefits to its employees have to include in its income statement, as an expense, an amount in respect of the share based benefits so provided. However, in South Africa no tax deduction is currently allowed for companies in respect of this share based compensation expense whilst the employee is typically subject to taxation on any gain made as a result of the shares acquired. The research question that drove this study was whether the above taxation treatment is in line with practices followed internationally. For this purpose the tax legislation in the UK and Australia was explored in more detail. It was found that although tax legislation governing share-based compensation in South Africa are in some ways in line with practices implemented internationally, for most parts it still appears to be far more restrictive than legislation internationally. Copyright Taxation MCom (Taxation) restricted 2013-09-09T07:35:53Z 2010-05-06 2013-09-09T07:35:53Z 2010-04-19 2009-05-06 2010-05-06 Mini Dissertation Buys, I 2009, Share-based compensation : an investigative study into the taxation treatment thereof internationally, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-05062010-164433/ > E10/225/gm http://hdl.handle.net/2263/30808 http://upetd.up.ac.za/thesis/available/etd-05062010-164433/ en © 2009, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD South africa Compensation Share based benefits Taxation Tax deduction Share-based compensation : an investigative study into the taxation treatment thereof internationally |
| title | Share-based compensation : an investigative study into the taxation treatment thereof internationally |
| title_full | Share-based compensation : an investigative study into the taxation treatment thereof internationally |
| title_fullStr | Share-based compensation : an investigative study into the taxation treatment thereof internationally |
| title_full_unstemmed | Share-based compensation : an investigative study into the taxation treatment thereof internationally |
| title_short | Share-based compensation : an investigative study into the taxation treatment thereof internationally |
| title_sort | share based compensation an investigative study into the taxation treatment thereof internationally |
| topic | UCTD South africa Compensation Share based benefits Taxation Tax deduction |
| url | http://hdl.handle.net/2263/30808 http://upetd.up.ac.za/thesis/available/etd-05062010-164433/ |