Browsing Mercantile Law by Postgraduate "Kruger, Rohan"

Browsing Mercantile Law by Postgraduate "Kruger, Rohan"

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  • The taxation of financial derivative instruments in South Africa 
    Kruger, Rohan (University of Pretoria, 2015)
    The financial derivatives market is by its very nature extremely innovative and new financial instruments are constantly being developed. Financial derivatives, in particular poses a threefold challenge to taxation, i.e. ...