An analysis of the income tax treatment of South African collective investment schemes in securities

 

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dc.contributor.advisor Warneke, David en_ZA
dc.contributor.author Salmon, Catherine Anne en_ZA
dc.date.accessioned 2014-07-31T12:41:13Z
dc.date.available 2014-07-31T12:41:13Z
dc.date.issued 2013 en_ZA
dc.identifier.citation Salmon, C. 2013. An analysis of the income tax treatment of South African collective investment schemes in securities. University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/5902
dc.description Includes abstract.
dc.description Includes bibliographical references.
dc.description.abstract 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. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Taxation en_ZA
dc.title An analysis of the income tax treatment of South African collective investment schemes in securities en_ZA
dc.type Master Thesis
uct.type.publication Research en_ZA
uct.type.resource Thesis en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Commerce en_ZA
dc.publisher.department Department of Finance and Tax en_ZA
dc.type.qualificationlevel Masters
dc.type.qualificationname MCom en_ZA
uct.type.filetype Text
uct.type.filetype Image
dc.identifier.apacitation Salmon, C. A. (2013). <i>An analysis of the income tax treatment of South African collective investment schemes in securities</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/5902 en_ZA
dc.identifier.chicagocitation Salmon, Catherine Anne. <i>"An analysis of the income tax treatment of South African collective investment schemes in securities."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2013. http://hdl.handle.net/11427/5902 en_ZA
dc.identifier.vancouvercitation Salmon CA. An analysis of the income tax treatment of South African collective investment schemes in securities. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2013 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/5902 en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Salmon, Catherine Anne AB - 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. DA - 2013 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2013 T1 - An analysis of the income tax treatment of South African collective investment schemes in securities TI - An analysis of the income tax treatment of South African collective investment schemes in securities UR - http://hdl.handle.net/11427/5902 ER - en_ZA


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