A critical analysis on the taxation implications of clawback provisions on executive performance incentive schemes

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dc.contributor.authorMahomed, Naseeha
dc.date.accessioned2021-08-04T14:13:38Z
dc.date.available2021-08-04T14:13:38Z
dc.date.issued2020
dc.descriptionA research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree Master of Commerce (Taxation), 2020en_ZA
dc.description.abstractClawback provisions in executive performance incentive schemes serve as a risk management tool, and the use thereof by companies listed on the JSE has increased in recent years. In South Africa, the regulatory regimes have not been developed to address this. Through a comparative study with the USA, this research proposes a taxation framework that South Africa could adopt in regulating the clawback process with respect to cash and equity-based incentive awards. This research scrutinizes the existing definitions of s 8C, the concept of remuneration and the income tax implications of a clawback. Suggestions and recommendations are made for future reformen_ZA
dc.description.librarianCK2021en_ZA
dc.facultyFaculty of Commerce, Law and Managementen_ZA
dc.identifier.urihttps://hdl.handle.net/10539/31448
dc.language.isoenen_ZA
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancyen_ZA
dc.subjectUCTD
dc.subjectClawback
dc.subjectPerformance incentive scheme
dc.subjectIncome tax
dc.subjectIncome Tax Act
dc.subjectExecutive
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleA critical analysis on the taxation implications of clawback provisions on executive performance incentive schemesen_ZA
dc.typeDissertationen_ZA
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