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

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.

Grantor dc:publisher.institution

Department of Finance and Tax

Year dc:date.issued

2013

Author dc:creator

• Salmon, Catherine Anne

Advisor dc:contributor.advisor

• Warneke, David

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/5902

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/5902