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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
This report will deal with a situation of the donor, commonly known as the settlor donating assets by way of an agreement to independent trustee/s located offshore for the benefit of various agreed beneficiaries; some, or more of them, being South African residents. The report will also examine the...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2023
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| _version_ | 1867613280699154432 |
|---|---|
| access_status_str | Open Access |
| author | May, Carl |
| author2 | Davis, Judge D. |
| author_browse | Davis, Judge D. May, Carl |
| author_facet | Davis, Judge D. May, Carl |
| author_sort | May, Carl |
| collection | Thesis |
| description | This report will deal with a situation of the donor, commonly known as the settlor donating assets by way of an agreement to independent trustee/s located offshore for the benefit of various agreed beneficiaries; some, or more of them, being South African residents. The report will also examine the ramifications for a South African donor and beneficiary from an income tax, capital gains tax, donations tax and estate duty point of view that will exclude a consideration of value added tax and regional services council levies on the basis that the offshore trusts being considered here, are not business or trading trusts in most instances. The report will examine planning opportunities and the attendant risks of legal challenge currently presenting themselves. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/38312 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:37.862Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/38312 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 May, Carl Davis, Judge D. law This report will deal with a situation of the donor, commonly known as the settlor donating assets by way of an agreement to independent trustee/s located offshore for the benefit of various agreed beneficiaries; some, or more of them, being South African residents. The report will also examine the ramifications for a South African donor and beneficiary from an income tax, capital gains tax, donations tax and estate duty point of view that will exclude a consideration of value added tax and regional services council levies on the basis that the offshore trusts being considered here, are not business or trading trusts in most instances. The report will examine planning opportunities and the attendant risks of legal challenge currently presenting themselves. 2023-08-29T10:39:41Z 2023-08-29T10:39:41Z 2004 2023-08-29T10:39:24Z Master Thesis Masters Masters http://hdl.handle.net/11427/38312 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | law May, Carl 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 |
| thesis_degree_str | Master's |
| title | 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 |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | 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 |
| title_sort | 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 |
| topic | law |
| url | http://hdl.handle.net/11427/38312 |
| work_keys_str_mv | AT maycarl towhatextentcanasouthafricanresidentdonorsoffshoreinvestmenttrustbearrangedsoastoavoidthefollowingsouthafricantaxesandduty |