The characterisation for South African taxation purposes of gains and losses arising from the use of equity financial derivative instruments
The use of financial derivative instruments has outpaced the development of a comprehensive tax policy framework for these instruments in South Africa. Income character determination relies on common law principles which provide limited certainty within the context of modern portfolio management. Ho...
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| Format: | Doctoral Thesis |
| Language: | English |
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Faculty of Law
2021
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| Online Access: | http://hdl.handle.net/11427/33998 |