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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, 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.

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uct/oai:localhost:11427/5903
Date January 2006
CreatorsMcCready, Susan
PublisherUniversity of Cape Town, Faculty of Commerce, Department of Finance and Tax
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeMaster Thesis, Masters, MCom
Formatapplication/pdf

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