The taxation of financial derivative instruments in South Africa
The financial derivatives market is by its very nature extremely innovative and new financial instruments are constantly being developed. Financial derivatives, in particular poses a threefold challenge to taxation, i.e. the character of derivative income; the jurisdiction to tax derivatives; and wh...
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| Language: | en |
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2015
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| Online Access: | http://hdl.handle.net/2263/50649 Kruger, R 2015, The taxation of financial derivative instruments in South Africa, LLM Mini-dissertation, University of Pretoria, Pretoria, viewed yymmdd <http://hdl.handle.net/2263/50649> |