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

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dc.contributor.advisorEmslie, Trevor Sen_ZA
dc.contributor.authorPoetschke, Martin Eriken_ZA
dc.date.accessioned2015-11-27T11:18:05Z
dc.date.available2015-11-27T11:18:05Z
dc.date.issued2003en_ZA
dc.descriptionIncludes bibliographical references (leaves 138-139).en_ZA
dc.description.abstractBy 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.en_ZA
dc.identifier.apacitationPoetschke, M. E. (2003). <i>Investors' deductions and allowances in film funds : German and South African income tax laws compared</i>. (Thesis). University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax. Retrieved from http://hdl.handle.net/11427/15436en_ZA
dc.identifier.chicagocitationPoetschke, Martin Erik. <i>"Investors' deductions and allowances in film funds : German and South African income tax laws compared."</i> Thesis., University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2003. http://hdl.handle.net/11427/15436en_ZA
dc.identifier.citationPoetschke, M. 2003. Investors' deductions and allowances in film funds : German and South African income tax laws compared. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Poetschke, Martin Erik AB - 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. DA - 2003 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2003 T1 - Investors' deductions and allowances in film funds : German and South African income tax laws compared TI - Investors' deductions and allowances in film funds : German and South African income tax laws compared UR - http://hdl.handle.net/11427/15436 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/15436
dc.identifier.vancouvercitationPoetschke ME. Investors' deductions and allowances in film funds : German and South African income tax laws compared. [Thesis]. University of Cape Town ,Faculty of Commerce ,Department of Finance and Tax, 2003 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/15436en_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.otherIncome tax - Law and legislation - South Africaen_ZA
dc.titleInvestors' deductions and allowances in film funds : German and South African income tax laws compareden_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameLLMen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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