Title page for ETD etd-05062010-164433

Document Type Master's Dissertation
Author Buys, Ilse
Email ilse,buys@kpmg.co.za
URN etd-05062010-164433
Document Title Share-based compensation : an investigative study into the taxation treatment thereof internationally
Degree MCom
Department Taxation
Advisor Name Title
Mr J Benade Supervisor
  • tax deduction
  • South Africa
  • compensation
  • share based benefits
  • taxation
Date 2010-04-19
Availability restricted

In terms of IFRS 2 (Share Based Payments), companies providing share based benefits to its employees have to include in its income statement, as an expense, an amount in respect of the share based benefits so provided. However, in South Africa no tax deduction is currently allowed for companies in respect of this share based compensation expense whilst the employee is typically subject to taxation on any gain made as a result of the shares acquired.

The research question that drove this study was whether the above taxation treatment is in line with practices followed internationally. For this purpose the tax legislation in the UK and Australia was explored in more detail. It was found that although tax legislation governing share-based compensation in South Africa are in some ways in line with practices implemented internationally, for most parts it still appears to be far more restrictive than legislation internationally.

Copyright 2009, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria.

Please cite as follows:

Buys, I 2009, Share-based compensation : an investigative study into the taxation treatment thereof internationally, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-05062010-164433/ >

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