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A comparative evaluation of the South African income tax regime for investments using trusts
Thesis (LLD)--Stellenbosch University, 2023.
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| Other Authors: | |
| Format: | Thesis |
| Language: | en_ZA |
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Stellenbosch : Stellenbosch University
2023
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| _version_ | 1867614136697880576 |
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| access_status_str | Open Access |
| author | Herbst, Hendri |
| author2 | Du Plessis, Izelle |
| author_browse | Du Plessis, Izelle Herbst, Hendri |
| author_facet | Du Plessis, Izelle Herbst, Hendri |
| author_sort | Herbst, Hendri |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Thesis (LLD)--Stellenbosch University, 2023. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/128938 |
| institution | Stellenbosch University (South Africa) |
| language | en_ZA |
| last_indexed | 2026-06-10T12:47:15.075Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/128938 A comparative evaluation of the South African income tax regime for investments using trusts Herbst, Hendri Du Plessis, Izelle Stellenbosch University. Faculty of Law. Dept. of Mercantile Law. Trusts and trustees -- Law and legislation -- South Africa Trusts and trustees -- Taxation -- South Africa Income tax -- South Africa Investments -- Law and legislation -- South Africa UCTD Thesis (LLD)--Stellenbosch University, 2023. ENGLISH ABSTRACT : This study evaluates the South African income tax regime for investments using trusts. It considers whether reforms are required, and if so, how can this be done to create a tax framework that will encourage investment, limit tax avoidance and curb capital outflows, while considering South Africa’s unique context and challenges. AFRIKAANSE OPSOMMING : Hierdie studie evalueer die Suid-Afrikaanse inkomstebelasting stelsel vir beleggings deur trusts. Die studie oorweeg of verbeterings benodig word en, indien wel, hoe dit gedoen kan word om ‘n belastingstelraamwerk daar te stel wat beleggings sal aanmoedig, belasting vermyding sal beperk en kapitale uitvloei sal verminder, terwyl Suid-Afrika se unike konteks en uitdagings in ag geneem word. Doctoral 2023-11-28T06:39:58Z 2024-01-08T16:30:32Z 2023-11-28T06:39:58Z 2024-01-08T16:30:32Z 2023-12 Thesis https://scholar.sun.ac.za/handle/10019.1/128938 en_ZA Stellenbosch University 607 pages application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Trusts and trustees -- Law and legislation -- South Africa Trusts and trustees -- Taxation -- South Africa Income tax -- South Africa Investments -- Law and legislation -- South Africa UCTD Herbst, Hendri A comparative evaluation of the South African income tax regime for investments using trusts |
| title | A comparative evaluation of the South African income tax regime for investments using trusts |
| title_full | A comparative evaluation of the South African income tax regime for investments using trusts |
| title_fullStr | A comparative evaluation of the South African income tax regime for investments using trusts |
| title_full_unstemmed | A comparative evaluation of the South African income tax regime for investments using trusts |
| title_short | A comparative evaluation of the South African income tax regime for investments using trusts |
| title_sort | comparative evaluation of the south african income tax regime for investments using trusts |
| topic | Trusts and trustees -- Law and legislation -- South Africa Trusts and trustees -- Taxation -- South Africa Income tax -- South Africa Investments -- Law and legislation -- South Africa UCTD |
| url | https://scholar.sun.ac.za/handle/10019.1/128938 |
| work_keys_str_mv | AT herbsthendri acomparativeevaluationofthesouthafricanincometaxregimeforinvestmentsusingtrusts AT herbsthendri comparativeevaluationofthesouthafricanincometaxregimeforinvestmentsusingtrusts |