van Schalkwyk, L.; Isaacs, H.D. - In: Meditari Accountancy Research 14 (2006) 1, pp. 81-102
Collective Investment Schemes in Securities (‘CISS’) and Collective Investment Schemes in Property (CISP’) are common … to CISS and CISP results in several anomalies. The purpose of this article is to identify and highlight these anomalies … by discussing the specific income tax and capital gains tax provisions applicable to CISS and CISP, and to suggest how …
