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A discussion on countering offshore avoidance through the use of trusts: a South African perspective
Includes bibliographical references.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
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| _version_ | 1867614275571286016 |
|---|---|
| access_status_str | Open Access |
| author | Karriem, Zulpha |
| author2 | Gutuza, Tracy |
| author_browse | Gutuza, Tracy Karriem, Zulpha |
| author_facet | Gutuza, Tracy Karriem, Zulpha |
| author_sort | Karriem, Zulpha |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/9612 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:49:27.565Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| 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:11427/9612 A discussion on countering offshore avoidance through the use of trusts: a South African perspective Karriem, Zulpha Gutuza, Tracy Includes bibliographical references. Since the very existence of tax havens propel offshore avoidance through trusts, the topic of tax havens will be discussed and since offshore avoidance is dealt with on an international scale, this work will also consider some of the international initiatives taken to minimize the issue as well as consider the effectiveness of those initiatives. Thereafter, this paper will consider the anatomy or unique features of an offshore trust as a preferred vehicle used in tax avoidance. In considering these, I will look at the establishment of trusts in offshore jurisdictions. I will also consider the new Generally Accepted Avoidance Rule (GAAR) and some of the anti-avoidance measures put in place to curb the use of trusts established in offshore jurisdictions for tax avoidance from a South African perspective. To this end, I will consider whether the South African measures put in place addresses the problem of tax avoidance through the use of offshore trusts. Lastly, this paper will discuss some of the findings on the topic. 2014-11-14T19:48:04Z 2014-11-14T19:48:04Z 2014 Master Thesis Masters LLM http://hdl.handle.net/11427/9612 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Karriem, Zulpha A discussion on countering offshore avoidance through the use of trusts: a South African perspective |
| thesis_degree_str | Master's |
| title | A discussion on countering offshore avoidance through the use of trusts: a South African perspective |
| title_full | A discussion on countering offshore avoidance through the use of trusts: a South African perspective |
| title_fullStr | A discussion on countering offshore avoidance through the use of trusts: a South African perspective |
| title_full_unstemmed | A discussion on countering offshore avoidance through the use of trusts: a South African perspective |
| title_short | A discussion on countering offshore avoidance through the use of trusts: a South African perspective |
| title_sort | discussion on countering offshore avoidance through the use of trusts a south african perspective |
| url | http://hdl.handle.net/11427/9612 |
| work_keys_str_mv | AT karriemzulpha adiscussiononcounteringoffshoreavoidancethroughtheuseoftrustsasouthafricanperspective AT karriemzulpha discussiononcounteringoffshoreavoidancethroughtheuseoftrustsasouthafricanperspective |