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Anti-avoidance, amendments and anomalies: The impact of select anti-avoidance provisions and their subsequent amendments on employee share incentive schemes operating through trusts

Employee share incentive schemes have become a common phenomenon in companies world-wide and are an established method of allowing the employee to hold equity in the company which in turn allows the employee to personally benefit from the growth and profitability of the company. In light of the fact...

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Bibliographic Details
Main Author: Kleynhans, Marike
Other Authors: Johnson, Tracy
Format: Thesis
Language:English
Published: Department of Finance and Tax 2019
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