The taxation of investment returns arising in collective investment schemes as compared to hedge funds

The thesis compares the taxation of the investment returns from a hedge fund to those derived from a collective investment scheme. Taxation within the investment entity and in the hands of the investor were considered, this yielding the overall effective tax rate on the return. The scope of the comparison was limited to the consideration of two types of investors only: a retirement fund and an individual.

Grantor dc:publisher.institution

Department of Finance and Tax

Year dc:date.issued

2006

Author dc:creator

• McCready, Susan

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/5903

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/5903