Investors' deductions and allowances in film funds : German and South African income tax laws compared

Master Thesis

2003

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http://hdl.handle.net/11427/15436
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thesis_law_2003_poetschke_martin_erik 2.pdf (2.74 MB)
Authors
Poetschke, Martin Erik
Supervisors
Emslie, Trevor S
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University of Cape Town

Department
Department of Finance and Tax
Faculty
Faculty of Commerce
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Abstract
By comparing the income tax allowances and deductions for private investors in film production funds in Germany and in South Africa, the author aims to show how the governments of these two countries are taxing private individuals who invest in film funds, i.e. what incentives are offered to such venturesome investors. The tax incentives examined here provide the taxpayer with a deferment of his tax payments. By making the comparison the author intends examine what role a domestic film fund can play as an instrument for financing domestic and export films and how the government can promote film production in this way.
Description

Includes bibliographical references (leaves 138-139).

Keywords
Income tax - Law and legislation - South Africa

Reference:

Poetschke, M. 2003. Investors' deductions and allowances in film funds : German and South African income tax laws compared. University of Cape Town.

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