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

Simple item page
dc.contributor.advisorWarneke, Daviden_ZA
dc.contributor.authorSalmon, Catherine Anneen_ZA
dc.date.accessioned2014-07-31T12:41:13Z
dc.date.available2014-07-31T12:41:13Z
dc.date.issued2013en_ZA
dc.descriptionIncludes abstract.
dc.descriptionIncludes bibliographical references.
dc.description.abstractThis 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.identifier.apacitationSalmon, 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/11427/5902en_ZA
dc.identifier.chicagocitationSalmon, 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/11427/5902en_ZA
dc.identifier.citationSalmon, 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.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
dc.identifier.urihttp://hdl.handle.net/11427/5902
dc.identifier.vancouvercitationSalmon 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/11427/5902en_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.titleAn analysis of the income tax treatment of South African collective investment schemes in securitiesen_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
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
thesis_com_2013_salmon_catherine_anne.pdf
Size:
981.99 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Masters