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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| Language: | en_ZA |
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Stellenbosch : Stellenbosch University
2011
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| Online Access: | http://hdl.handle.net/10019.1/17471 |