Anti-avoidance, amendments and anomalies: The impact of select anti-avoidance provisions and their subsequent amendments on employee share incentive schemes operating through trusts
Employee share incentive schemes have become a common phenomenon in companies world-wide and are an established method of allowing the employee to hold equity in the company which in turn allows the employee to personally benefit from the growth and profitability of the company. In light of the fact...
Main Author: | Kleynhans, Marike |
---|---|
Other Authors: | Johnson, Tracy |
Format: | Dissertation |
Language: | English |
Published: |
Faculty of Commerce
2019
|
Online Access: | http://hdl.handle.net/11427/30101 |
Similar Items
-
The General Anti Avoidance Provisions, as amended
by: Mvuyana, Nomagugu
Published: (2014) -
An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert
by: Calvert, Teresa Michelle
Published: (2012) -
An analysis of the 2006 amendments to the General Anti-Avoidance Rules : a case law approach / T. Calvert
by: Calvert, Teresa Michelle
Published: (2012) -
An analysis of the general anti-avoidance rule in South Africa and a comparison with foreign anti-avoidance provisions
by: Satumba, Rutendo Margret
Published: (2013) -
The effectiveness of anti-avoidance provisions and the global initiatives created to prevent multinationals avoiding tax
by: Gibson, Candice Mary
Published: (2018)