A critical discussion of the tax aspects of derivative instruments

A critical discussion of the tax aspects of derivative instruments

Thesis (MBA)--Stellenbosch University, 2002. === ENGLISH ABSTRACT: Tax policy makers in South Africa have to a large extent neglected the tax treatment of derivative instruments. The Income Tax Act, No. 58 of 1962, currently only takes into account three types of financial arrangements that can be...

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Bibliographic Details
Main Author: Uys, Hermien
Other Authors: Smit, E. vdM.
Language:en_ZA
Published: Stellenbosch : Stellenbosch University 2011
Subjects:
Derivative securities > Taxation
Derivative securities > Taxation > Law and legislation
Dissertations > Business management
Theses > Business management
Online Access:http://hdl.handle.net/10019.1/17471

Internet

http://hdl.handle.net/10019.1/17471

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