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The taxation of trusts in South Africa

Trusts are extensively used, primarily for estate and tax planning and more recently for business purposes. Frequently being the recipients of large amounts of income, trusts are often used as vehicles to minimize or avoid the incidence or levying of tax, rendering the taxation of trust income and i...

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Bibliographic Details
Main Author: Irmer, Ingrid
Format: Thesis
Language:English
Published: Centre for Law and Society 2024
Subjects:
Law
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