An investigation into the normal tax implications of fractional share rights in South Africa
Year of publication: |
2023
|
---|---|
Authors: | Botha, Christoff ; Greeff, Cecileen |
Published in: |
South African journal of accounting research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 2376-3981, ZDB-ID 2822517-X. - Vol. 37.2023, 2, p. 139-159
|
Subject: | contract for difference | financial instrument | fractional share right | general deduction formula | gross income | retail investor |
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