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Keywords: Collective Investment Schemes in property
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2006) 14 (1): 81–102.
Published: 01 April 2006
...L. van Schalkwyk; H.D. Isaacs Collective Investment Schemes in Securities (‘CISS’) and Collective Investment Schemes in Property (CISP’) are common business vehicles in the South African economy. Nevertheless, there is still some uncertainty with regard to the tax treatment of these business...
