Similar Items: Use of trusts as a vehicle for estate (tax) planning in South Africa
- The taxation of income and expenditure of Trusts in South Africa - are they still viable estate planning tools?
- Determining the residence of a trust : a South African income tax perspective
- The survival of estate duty as a wealth transfer tax in South Africa
- Some aspects of estate duty on deceased estates in the Republic of South Africa: with special reference to the problems and effects of double taxation occuring in relation to the German Erbschaftsteuergesetz (Inheritance Tax Act)
- ‘Tax exceptionalism': a South African tax law perspective
- Tax avoidance provisions of the South African Income Tax Act
Author: Emslie, T S
- A brief excursus through the concept of the trust, dealing with its origins and history and generally traversing taxation of a trust and its implications for the taxpayer
- The deduction of repairs to property in terms of section 11(d) of the Income Tax Act 58 of 1962
- Tax avoidance provisions of the South African Income Tax Act
- Use of trusts as a vehicle for estate (tax) planning in South Africa
- Transfer pricing: a comparison of the German and the South African system
- An analysis of the anti-avoidance provision section 103 of the South African Income Tax Act 58 of 1962