The purpose or objective of this dissertation was to analyse the current income tax treatment of derivative financial instruments in south africa in the context of financial markets derivative financial instruments are mainly used for hedging and speculation the dissertation considers whether the current south african income tax act deals. Tax law has a near impossible task in trying to keep abreast of commercial developments and in no area is this more true than in the tax treatment of financial instruments the market for financial instruments to manage interest rate risk has grown dramatically over the last 20 years and now . Free mobile ebooks download the tax treatment of financial instruments tinbergen institute research series nederlandse literatuur pdf 9065446664 by cyrille davidgeerten michielse read more free ebook download ita environmental law and policy concepts and insights by james salzman in irish chm. The dissertation deals with the taxation treatment of derivative financial instruments in terms of the income tax act 58 of 1962 the act and seeks to answer the question as to whether the act contains adequate provisions for the taxation of such derivatives
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