Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects

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dc.contributor.advisorCramer, Peteren_ZA
dc.contributor.authorGarrod, Yashaswinien_ZA
dc.date.accessioned2014-12-30T06:51:03Z
dc.date.available2014-12-30T06:51:03Z
dc.date.issued2011en_ZA
dc.description.abstract[This] dissertation is dedicated to this attempt of making South Africa a more environmentally sustainable economy through the development of new CDM projects. This dissertation examines the introduction of section 12K in the Income Tax Act 58 of 1962 and how this novel incentive interacts with our current income tax legislation. This dissertation highlights some issues surrounding the section 12K exemption which may detract from its true potential and proposes ways to resolve these issues in order to make this incentive more attractive to the CDM project developers.en_ZA
dc.identifier.apacitationGarrod, Y. (2011). <i>Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/10562en_ZA
dc.identifier.chicagocitationGarrod, Yashaswini. <i>"Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2011. http://hdl.handle.net/11427/10562en_ZA
dc.identifier.citationGarrod, Y. 2011. Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Garrod, Yashaswini AB - [This] dissertation is dedicated to this attempt of making South Africa a more environmentally sustainable economy through the development of new CDM projects. This dissertation examines the introduction of section 12K in the Income Tax Act 58 of 1962 and how this novel incentive interacts with our current income tax legislation. This dissertation highlights some issues surrounding the section 12K exemption which may detract from its true potential and proposes ways to resolve these issues in order to make this incentive more attractive to the CDM project developers. DA - 2011 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2011 T1 - Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects TI - Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects UR - http://hdl.handle.net/11427/10562 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/10562
dc.identifier.vancouvercitationGarrod Y. Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2011 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/10562en_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.titleMitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projectsen_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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