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Capital gains tax in South Africa with specific reference to employee share ownership programmes (ESOP's)

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dc.contributor.advisor Prof. T.L. Voogt en_US
dc.contributor.author Lötter, Marlise
dc.date.accessioned 2012-08-20T09:51:08Z
dc.date.available 2012-08-20T09:51:08Z
dc.date.issued 2012-08-20
dc.date.submitted 2001-10
dc.identifier.uri http://hdl.handle.net/10210/6246
dc.description M.Comm. en_US
dc.description.abstract Limited tax implications of capital gains tax in South Africa is addressed in this study with reference to the Eighth Schedule of the Income Tax Act (hereafter the Act). Various publications by the South African Revenue Service (hereafter SARS) and leading tax specialist's publications available on the website www.cgtsa.co.za were also consulted. Employee Share Ownership Schemes (hereafter ESOP's) are defined and the most commonly used schemes in South Africa are explained with reference to various internal publications by PricewaterhouseCoopers. The Income Tax implications as well as the capital gains tax implications on selected schemes will be discussed. The implications of capital gains tax on all transactions in South Africa falls outside the scope of this study, as this study focuses on the basic explanation of the core capital gains tax provisions in South Africa, with specific application to certain employee share ownership programmes (hereafter ESOP's) used in South Africa. en_US
dc.language.iso en en_US
dc.subject Capital gains tax - South Africa. en_US
dc.subject Employee ownership - South Africa. en_US
dc.title Capital gains tax in South Africa with specific reference to employee share ownership programmes (ESOP's) en_US
dc.type Thesis en_US


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