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Showing 1 to 20 of 277 for “"Trusts"”.
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Essays on Real Estate Investment Trusts
… risk and returns of real estate investment trusts (REITs) and assesses the performance of real estate mutual funds (REMFs). We measure the asymmetric risk through downside and upside betas and through the measures incorporated higher moments such as coskewness and Leland's beta. We do not …
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Essays On Real Estate Investment Trusts
… with two essays on real estate investment trusts. The first chapter examines REIT IPOs initial-day, short-run and long-run performance using a large sample of 370 REIT IPOs from four continents (14 different countries) during the 1996-2010 period. The result shows that (1) the …
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Urban community land trusts in Boston
Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1981.
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Taxation in relation to trusts: an introduction
… analysis of the current tax laws as applied to Trusts. It will first be necessary to briefly examine the origins of South African Trust Law and historic development through the authorities to present day.
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The taxation of trusts in South Africa
Trusts are extensively used, primarily for estate and tax planning and more recently for business purposes. Frequently being the recipients of large amounts of income, trusts are often used as vehicles to minimize or avoid the incidence or levying of tax, rendering the taxation of trust income and …
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Dividend payments from employee share scheme trusts
… of dividends received from employee share scheme trusts. Conflicting interpretations of the definitions in section 8C and certain provisions of 10(1)(k) of the Income Tax Act No. 58 of 1962 (ITA) have caused administrators of these schemes to treat the taxation of dividends in various ways. …
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Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law
… discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Further, the proposals regarding …
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Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law
… discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Further, the proposals regarding …
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The future of trusts as an estate planning tool
… The question that comes to mind is whether trusts have a future as estate planning tools. Estate planning involves many different objectives and many of these objectives can be achieved through the use of trusts. Trusts have multiple benefits and only if a trust was set up solely to reduce …
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Modeling and evaluation of trusts in Multi-agent systems
Based on the existing trust evaluation mechanisms, we proposed a novel mechanism to help agents evaluate the trust value of the target agent in the multi-agent systems. We present an approach to help agents construct a trust network automatically in a multi-agent system. After the construction of …
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The effect of corporate governance on UK investment trusts
The presence of investment trusts on the financial market dates to the mid-1800s. Their resilient survival over the years has allowed investors to benefit from their advantageous closed-end structure. Nevertheless, these funds have been in the spotlight in recent years due to the discount puzzle, …
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A Risk-Return Analysis of Real Estate Investment Trusts
Made available in DSpace on 2014-12-14T14:17:03Z (GMT). No. of bitstreams: 1 7524444.pdf: 8408133 bytes, checksum: 84d11f7f6bf4a60d8ab4a521e19b6dc5 (MD5) Previous issue date: 1975
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The taxation of trusts in South Africa: a comparison
… her death. There are other reasons for forming trusts - some people always support one cause or another, e.g. religious, political or social causes. In order to support a cause that calls for continuous management rather than a once-for-all disposition, a person would need to create a trust. A …
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AUTONOMIA PRIVATA E VINCOLI DI DESTINAZIONE. I TRUSTS C.D. AUTODICHIARATI
L'ammissibilità del trust e del trust autodichiarato in Italia è conforme all ampio margine di autonomia riconosciuto in capo ai privati, alla luce della generale possibilità di concludere contratti atipici ex art. 1322, secondo comma c.c., ed è confermata dalla ratifica della Convenzione …
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Style adjusted performance of South African general equity unit trusts
… performance of South African General Equity Unit Trusts is investigated in order to establish if managers are able to add value after adjusting for style exposure. The analysis is performed from January 2003 to December 2012 using three alternative methodologies including unconstrained …
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Persistence of alpha in South African general equity unit trusts
… of alpha for South African general equity unit trusts is tested over six-month, one-, two- and three-year formation and holding periods using a similar methodology to that of Collinet & Firer (2003). Alpha is found to persist most prominently in tests of one-year periods, with other period …
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