Academic literature on the topic 'Real estate investment – Taxation – South Africa'

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Journal articles on the topic "Real estate investment – Taxation – South Africa"

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Cheng, Lay, Stanley McGreal, and James Webb. "Perception of Real Estate Investment Opportunities in Central/South America and Africa." Journal of Real Estate Portfolio Management 12, no. 3 (2006): 261–76. http://dx.doi.org/10.1080/10835547.2006.12089743.

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Nsibande, Mduduzi, and Douw Gert Brand Boshoff. "An investigation into the investment decision-making practices of South African institutional investors." Property Management 35, no. 1 (2017): 67–88. http://dx.doi.org/10.1108/pm-09-2015-0050.

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Purpose The South African listed property market has changed its legal basis from property loan stock companies and property unit trusts to adopt the more familiar international structure, real estate investment trusts. The main distinction is how shareholding is structured and investment returns are paid out to shareholders, which results in a different tax treatment. It is hoped that this change would attract more foreign investment, but it is questionable if this is sufficient to convince global investors who, amidst a seeming worsening of the stability in the political and economic environ
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Boshoff, Douw, and Chris E. Cloete. "Can listed property shares be a surrogate for direct property investment behaviour?" South African Journal of Economic and Management Sciences 15, no. 1 (2012): 55–71. http://dx.doi.org/10.4102/sajems.v15i1.20.

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The listed property sector in South Africa has grown to a size which could be considered to be a good representation of the income producing property market in general. Stock market listed property investment funds offer the opportunity to compare indirect property investment to direct property investment, which could bridge the gap between irrational investment behaviour and intrinsic asset values. This study investigates the relationship between listed property share prices and the property values in listed property funds. The share prices are correlated with various factors, such as the acc
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Putsai, Unity Maqeda, and Msizi Mkhize. "Compliance With International Financial Reporting Standards and Value Relevance of Accounting Information in South Africa." International Journal of Financial Research 12, no. 4 (2021): 277. http://dx.doi.org/10.5430/ijfr.v12n4p277.

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The objective of the study is to investigate the relationship between the International Financial Reporting Standard (IFRS 1) and the value relevance (VR) of accounting information. In this study forty-six companies listed on the Johannesburg Stock Exchange during the period 1993 to 2017. Panel data is used to compare the period before and after IFRS. The companies in the sample are composed of the following sectors; mining, manufacturing, banks and investment companies, real estate, general industry, retailers, construction and material, chemical and software, and computers. Based on the year
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Oshodi, Olalekan Shamsideen, Wellington Didibhuku Thwala, Tawakalitu Bisola Odubiyi, Rotimi Boluwatife Abidoye, and Clinton Ohis Aigbavboa. "Using neural network model to estimate the rental price of residential properties." Journal of Financial Management of Property and Construction 24, no. 2 (2019): 217–30. http://dx.doi.org/10.1108/jfmpc-06-2019-0047.

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Purpose Estimation of the rental price of a residential property is important to real estate investors, financial institutions, buyers and the government. These estimates provide information for assessing the economic viability and the tax accruable, respectively. The purpose of this study is to develop a neural network model for estimating the rental prices of residential properties in Cape Town, South Africa. Design/methodology/approach Data were collected on 14 property attributes and the rental prices were collected from relevant sources. The neural network algorithm was used for model est
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Li, Hangwei, and Gilbert Siame. "Nature and Impact of Chinese and South African Engagement on the Development of the City of Lusaka." African Review, October 9, 2020, 1–25. http://dx.doi.org/10.1163/1821889x-12340021.

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Abstract As Zambia’s chief administrative centre and a major financial, transportation, and manufacturing hub for the country, the City of Lusaka has become one of the fasted growing cities in Southern Africa. Encouraged by the Chinese government’s ‘going out’ policy, Chinese investment and trade with Zambia have risen dramatically since the 2000s. Chinese investment is increasingly shaping the growth of Lusaka City and its hinterland in significant ways. On the other hand, South Africa as a regional geo-economic power has also amplified its strategic engagement with Lusaka. The paper explores
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Chaliuk, Yuliia. "THE IMPACT OF COVID-19 ON THE SOCIO-ECONOMIC STABILITY OF THE MIDDLE CLASS." International scientific journal "Internauka". Series: "Economic Sciences", no. 8(52) (2017). http://dx.doi.org/10.25313/2520-2294-2021-8-7512.

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The middle class is the basis of socio-economic stability of the state, acts as a generator of economic, social, cultural and institutional transformations. The consumption model of this class is above the subsistence level, which allows them to invest in production activities, to accumulate physical and human capital. Increasing income leads to increased spending on health and education, leisure and entertainment, leads to an increase in the range of consumer goods. Quantitative and qualitative parameters of the middle-class assessment serve as a platform for characterizing living standards a
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Dissertations / Theses on the topic "Real estate investment – Taxation – South Africa"

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Breetzke, Michael. "The taxation of Real Estate Investment Trusts (REIT) in South Africa." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020001.

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Real Estate Investment Trusts (REIT’s) provide certain benefits for investors as opposed to them directly investing in property. Many countries worldwide have already established tax systems for REIT’s which give natural persons and companies the benefit of not outlaying substantial capital, and provide certain tax dispensations to them. The concept of a REIT is new to South Africa. The vehicles that have been used by investors in the past to invest indirectly in property have been Property Unit Trusts (PUTs) and Property Loan Stock Companies (PLS). These different types of entities have had d
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Ungerer, Maryke. "Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/11729.

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Includes bibliographical references.<br>In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate Investment Trust taxation and two foreign regimes, i.e. the US and UK Real Estate Investment Trust regimes which, it is understood, were used as a basis for the South African legislation. In addition, the dissertation discusses the details of the South African property investment vehicles regime pre- 1 April 2013, and the new Real Estate Inv
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Isaacs, Henry David. "'n Kritiese evaluering van die inkomste- en kapitaalwinsbelastinghantering van kollektiewe beleggingskemas in effekte en kollektiewe beleggingskemas in eiendom." Thesis, Stellenbosch : Stellenbosch University, 2006. http://hdl.handle.net/10019.1/20426.

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Thesis (MComm)--University of Stellenbosch, 2006.<br>AFRIKAANSE OPSOMMING: Kollektiewe Beleggingskemas in Effekte ("KBS in Effekte") en Kollektiewe Beleggingskemas in Eiendom ("KBS in Eiendom") is besigheidstrukture wat baie gewild is in Suid-Afrika. Desondanks bestaan daar nog heelwat onsekerhede rondom die belastinghantering van hierdie twee tipes Kollektiewe Beleggingskemas ("KBS"). Die Suid-Afrikaanse KBS industrie is In multi biljoen rand industrie hoofsaaklik as gevolg van die feit dat dit uitstekende beleggingsgeleenthede vir Jan en alleman asook groot finansiële instellings soos versek
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Ngubeni, Steven Piet. "Multi-income level investment in golf estates." Thesis, Nelson Mandela Metropolitan University, 2007. http://hdl.handle.net/10948/771.

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The government of South African has stated its intentions to enforce a policy which will compel developers of upmarket residential properties to set aside 20 percent of their upmarket residential developments to accommodate affordable housing. The developers on the other hand, have expressed concerns about this approach. The principal aim of this study and of the research was to investigate the desirability of the concept of multi-income-level investment approach to the development of golf estates. A phenomenological strand of qualitative research method was used in the research. The following
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Makatsane, Ntseno P. "A performance comparison of specialised (industrial) and non-specialised real estate investment trusts in South Africa." Master's thesis, Faculty of Engineering and the Built Environment, 2018. http://hdl.handle.net/11427/30049.

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There is a belief that anything that is specialised tends to outperform the diversified counterparts and this study investigates if this proposition applies in the property industry, specifically the REIT (Real Estate Investment Trust) market in South Africa (SA). The norm is to apply a quantitative methodology when assessing performance but this study follows a qualitative approach in comparing the overall performance between specialised and diversified REITs in SA using non-quantitative metrics. A mix of specialised and diversified REITs in SA were sampled and a multiple case study analysis
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Oladeji, Jonathan Damilola. "Towards the development of a predictive rent model in Nigeria and South Africa." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/73164.

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This research aimed to identify reliable economic data for predictive rent modelling in South Africa and Nigeria, as a contribution towards the growing debate on real estate rental forecasting from the African perspective. The data were obtained from the Iress Expert Database, Stat SA, the Central Bank of Nigeria database (CBN), the National Bureau of Statistics and World Bank. The South African economic data comprised time series for a fifteen-year period between Quarter 1 (Q1), 2003 and Quarter 4 (Q4), 2018. The Nigerian data comprised time series for a ten-year period between Quarter 1 (Q1)
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Ludidi, Daniel Dumisa. "Home ownership in the gap-housing market in South Africa." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18299.

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The access to adequate housing is a constitutional right, in terms of Section 26 (1) of the Constitution of the Republic of South Africa, Act 108 of 1996. Access to housing in South Africa is still an ideal and not a reality. The increase in housing prices reduces affordability, which creates a barrier to the housing market for South Africans to fully participate. The South African housing market is divided, based on the affordability of households, with a gap within the property market. The gap-housing market is a market, which does not receive a government subsidy; and furthermore, it does n
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Kgari, Emolemo Nkomeng. "The impact of a shopping centre on adjacent property prices: a Nelson Mandela Bay case study." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/17636.

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A great deal of research has been carried out on residential property values and numerous factors have been identified as having an effect on residential property values. The physical characteristics of properties of properties are the primary factors that determine the market value of residential property. However, factors concerning location are also thought to influence the value of residential properties. These locational factors include, among others, accessibility to highways, airports, schools, parks and public transportation centres. This study examines the effect of another locational
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Philogene, Bianca Robyn. "Change in Corporate debt levels in South Africa from 1994 to 2016." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30948.

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This paper aims to investigate the change in corporate debt levels in South Africa from 1994 to 2016, included is an analysis of factors that firms take into consideration when determining the company’s capital structure. This study uses data from firms in the Real Estate and REIT, Travel and Leisure and Construction and Materials sectors listed on the Johannesburg Stock Exchange (JSE). Four different leverage measures are used to determine the change in capital structure for the period under review, as well as six of the most commonly used determinants of capital structure. A high level inter
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Botha, Brink. "A critical analysis of the influence of the "Prevention of the illegal eviction from and unlawful occupation of Land Act 19 of 1998" on investment in residential income-producing property." Thesis, University of Port Elizabeth, 2004. http://hdl.handle.net/10948/321.

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This research will focus on the influence of legislation (as indicated in this research) on the investment decision in residential income-producing property. Assumptions, as recorded in the hypothesis of this study, indicate that the legislation had a changing influence on the investment decision in residential income-producing property in comparison to the time period prior to the promulgation of the legislation. The research methodology will be based on a comparative analysis of the current legislation and the proposed Draft Amendment Bill. This analysis will be tested by means of a case stu
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Conference papers on the topic "Real estate investment – Taxation – South Africa"

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Prisca, Simbanegavi, and Ijasan Kola. "AN OVERVIEW OF THE MIXED INVESTMENT HOUSING MODEL IN SOUTH AFRICA; AN INTERNATIONAL COMPARATIVE LITERATURE REVIEW." In 14th African Real Estate Society Conference. African Real Estate Society, 2014. http://dx.doi.org/10.15396/afres2014_143.

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"Anchoring and adjustment and herding behaviour as heuristic-driven bias in property investment decision-making in South Africa." In 21st Annual European Real Estate Society Conference. ERES, 2014. http://dx.doi.org/10.15396/eres2014_217.

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