Similar Items: A discussion on countering offshore avoidance through the use of trusts: a South African perspective
- To what extent can a South African resident donor's offshore investment trust be arranged so as to avoid the following South African taxes and duty
- Simulation discussed : tax avoidance in the common law
- Settlor control and trustee liability: an analysis of English and offshore trust law with indicators for the development of South African trust law
- Offshore investments from a South African resident's perspective
- Taxation of trusts: Quo Vadis? a discussion of changes to the taxation of trusts in the context of current law
- Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law
Author: Gutuza, Tracy
- Project finance law and regulation in Tanzania: a critical analysis
- Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions
- A critical tax theory approach to income tax relief for black-middle class taxpayers contributing to the support of family
- The development of the simulated transactions doctrine as means of combating impermissible tax avoidance
- An analysis of the possible fiscal consequences of a controlled foreign company being declared resident in South Africa– may SARS have its cake and eat it?
- Residence of an entity for tax purposes – South Africa: a review of the concept ‘place of effective management