A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments

A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments

With effect from 26 October 2004, section 8C was introduced into the Income Tax Act No 58 of 1962 and replaced the previous section 8A. The main purpose of the new section was to effectively tax directors and employees on the receipt of income from equity based incentive schemes and therefore close...

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Bibliographic Details
Main Author: Muller, Theunis Christian
Other Authors: Steyn, Theunis Lodewikus
Published: University of Pretoria 2013
Subjects:
Employers
Income tax act no 58 of 1962
Employees
UCTD
Online Access:http://hdl.handle.net/2263/24301
Muller, TC 2009, A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/24301 >
http://upetd.up.ac.za/thesis/available/etd-05032010-121239/

Internet

http://hdl.handle.net/2263/24301
Muller, TC 2009, A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://hdl.handle.net/2263/24301 >
http://upetd.up.ac.za/thesis/available/etd-05032010-121239/

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