The taxation of investment returns arising in collective investment schemes as compared to hedge funds
Word processed copy. === Includes bibliographical references (leaves 113-114). === The thesis compares the taxation of the investment returns from a hedge fund to those derived from a collective investment scheme. Taxation within the investment entity and in the hands of the investor were considered...
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| Format: | Dissertation |
| Language: | English |
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University of Cape Town
2014
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| Online Access: | http://hdl.handle.net/11427/5903 |
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ndltd-netd.ac.za-oai-union.ndltd.org-uct-oai-localhost-11427-59032020-10-06T05:11:03Z The taxation of investment returns arising in collective investment schemes as compared to hedge funds McCready, Susan Taxation Word processed copy. Includes bibliographical references (leaves 113-114). The thesis compares the taxation of the investment returns from a hedge fund to those derived from a collective investment scheme. Taxation within the investment entity and in the hands of the investor were considered, this yielding the overall effective tax rate on the return. The scope of the comparison was limited to the consideration of two types of investors only: a retirement fund and an individual. 2014-07-31T12:41:17Z 2014-07-31T12:41:17Z 2006 Master Thesis Masters MCom http://hdl.handle.net/11427/5903 eng application/pdf University of Cape Town Faculty of Commerce Department of Finance and Tax |
| collection |
NDLTD |
| language |
English |
| format |
Dissertation |
| sources |
NDLTD |
| topic |
Taxation |
| spellingShingle |
Taxation McCready, Susan The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| description |
Word processed copy. === Includes bibliographical references (leaves 113-114). === The thesis compares the taxation of the investment returns from a hedge fund to those derived from a collective investment scheme. Taxation within the investment entity and in the hands of the investor were considered, this yielding the overall effective tax rate on the return. The scope of the comparison was limited to the consideration of two types of investors only: a retirement fund and an individual. |
| author |
McCready, Susan |
| author_facet |
McCready, Susan |
| author_sort |
McCready, Susan |
| title |
The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| title_short |
The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| title_full |
The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| title_fullStr |
The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| title_full_unstemmed |
The taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| title_sort |
taxation of investment returns arising in collective investment schemes as compared to hedge funds |
| publisher |
University of Cape Town |
| publishDate |
2014 |
| url |
http://hdl.handle.net/11427/5903 |
| work_keys_str_mv |
AT mccreadysusan thetaxationofinvestmentreturnsarisingincollectiveinvestmentschemesascomparedtohedgefunds AT mccreadysusan taxationofinvestmentreturnsarisingincollectiveinvestmentschemesascomparedtohedgefunds |
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1719348391885930496 |