Capital gains tax in South Africa with specific reference to employee share ownership programmes (ESOP's)
M.Comm. === Limited tax implications of capital gains tax in South Africa is addressed in this study with reference to the Eighth Schedule of the Income Tax Act (hereafter the Act). Various publications by the South African Revenue Service (hereafter SARS) and leading tax specialist's publicati...
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2012
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| Online Access: | http://hdl.handle.net/10210/6246 |