Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa.

In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate Investment Trust taxation and two foreign regimes, i.e. the US and UK Real Estate Investment Trust regimes which, it is understood, were used as a basis for the South African legislation. In addition, the dissertation discusses the details of the South African property investment vehicles regime pre- 1 April 2013, and the new Real Estate Investment Trust tax regime applicable from 1 April 2013. Furthermore, it looks at suggestions and possible improvement to the taxation of Real Estate Investment Trusts in South Africa and whether the proposed amendments released by National Treasury, on 4 July 2013, satisfactorily address the issues raised in this dissertation.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2013

Author dc:creator

• Ungerer, Maryke

Advisor dc:contributor.advisor

• Tickle, Deborah

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/11729

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/11729