Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.

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dc.contributor.advisorTickle, Deborahen_ZA
dc.contributor.authorUngerer, Marykeen_ZA
dc.date.accessioned2015-01-07T13:44:35Z
dc.date.available2015-01-07T13:44:35Z
dc.date.issued2013en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractIn this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate Investment Trust taxation and two foreign regimes, i.e. the US and UK Real Estate Investment Trust regimes which, it is understood, were used as a basis for the South African legislation. In addition, the dissertation discusses the details of the South African property investment vehicles regime pre- 1 April 2013, and the new Real Estate Investment Trust tax regime applicable from 1 April 2013. Furthermore, it looks at suggestions and possible improvement to the taxation of Real Estate Investment Trusts in South Africa and whether the proposed amendments released by National Treasury, on 4 July 2013, satisfactorily address the issues raised in this dissertation.en_ZA
dc.identifier.apacitationUngerer, M. (2013). <i>Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/11729en_ZA
dc.identifier.chicagocitationUngerer, Maryke. <i>"Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2013. http://hdl.handle.net/11427/11729en_ZA
dc.identifier.citationUngerer, M. 2013. Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Ungerer, Maryke AB - In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate Investment Trust taxation and two foreign regimes, i.e. the US and UK Real Estate Investment Trust regimes which, it is understood, were used as a basis for the South African legislation. In addition, the dissertation discusses the details of the South African property investment vehicles regime pre- 1 April 2013, and the new Real Estate Investment Trust tax regime applicable from 1 April 2013. Furthermore, it looks at suggestions and possible improvement to the taxation of Real Estate Investment Trusts in South Africa and whether the proposed amendments released by National Treasury, on 4 July 2013, satisfactorily address the issues raised in this dissertation. DA - 2013 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2013 T1 - Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa TI - Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa UR - http://hdl.handle.net/11427/11729 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/11729
dc.identifier.vancouvercitationUngerer M. Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2013 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/11729en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTaxationen_ZA
dc.titlePractical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.en_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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