The taxation of investment returns arising in collective investment schemes as compared to hedge funds

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dc.contributor.authorMcCready, Susanen_ZA
dc.date.accessioned2014-07-31T12:41:17Z
dc.date.available2014-07-31T12:41:17Z
dc.date.issued2006en_ZA
dc.descriptionWord processed copy.
dc.descriptionIncludes bibliographical references (leaves 113-114).
dc.description.abstractThe 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.en_ZA
dc.identifier.apacitationMcCready, S. (2006). <i>The taxation of investment returns arising in collective investment schemes as compared to hedge funds</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/5903en_ZA
dc.identifier.chicagocitationMcCready, Susan. <i>"The taxation of investment returns arising in collective investment schemes as compared to hedge funds."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2006. http://hdl.handle.net/11427/5903en_ZA
dc.identifier.citationMcCready, S. 2006. The taxation of investment returns arising in collective investment schemes as compared to hedge funds. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - McCready, Susan AB - 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. DA - 2006 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2006 T1 - The taxation of investment returns arising in collective investment schemes as compared to hedge funds TI - The taxation of investment returns arising in collective investment schemes as compared to hedge funds UR - http://hdl.handle.net/11427/5903 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/5903
dc.identifier.vancouvercitationMcCready S. The taxation of investment returns arising in collective investment schemes as compared to hedge funds. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2006 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/5903en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Finance and Taxen_ZA
dc.publisher.facultyFaculty of Commerceen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTaxationen_ZA
dc.titleThe taxation of investment returns arising in collective investment schemes as compared to hedge fundsen_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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