Catagolue>>Print>>Soft Cover>>Tax Law>>

Taxation of Trusts in South Africa, The

Taxation of Trusts in South Africa, The

Taxation of Trusts in South Africa, The

Print ISBN: 9781920025274

Details

more_vert
Print
R839
ADD TO CART

Product Details:

Author(s):

Olivier, L and

Honiball, M

Year Published:

2009

Edition

1st Edition

Type:

Print | Soft Cover

Language:

English

About this publication

This book is the first of its kind in South Africa to cover the direct and indirect taxation of trusts in South Africa, including a chapter on the application of exchange control regulations to both onshore and offshore trusts. 

 

In addition to normal discretionary trusts, the taxation of the following types of trusts is covered: 

  • business trusts 
  • charitable trusts 
  • BEE trusts 
  • employee share scheme trusts 
  • offshore trusts 
  • special trusts 
  • asset protection 
  • will trusts 

 
The following types of taxes are also discussed in a trust context: 

  • income tax 
  • CGT 
  • transfer duty 
  • donations tax 
  • estate duty 
  • international tax 
  • transfer pricing 
  • VAT 
     

Content

  • Table of Cases 
  • Table of Statutes 
  • Overview 
  • Legal Principles of South African Trusts 
  • Offshore Trusts 
  • Income Tax Principles 
  • Capital Gains Tax Principles 
  • Donations Tax Principles 
  • Estate Planning 
  • Charitable Trusts 
  • Transfer Duty 
  • Special Trusts 
  • Tax Avoidance 
  • Exchange Control 
  • Trusts and Tax Treaties 
  • Private Trading Trusts 
  • Appendix: Forms and Precedents 
  • Bibliography 
  • Glossary of Trust Terms 

 

Interest / Benefit to

  • Tax consultants and planners
  • Investment advisers
  • Personal bankers
  • Trustees
  • SARS officials
  • Accountants and auditors
  • Lawyers
  • Insurance brokers
  • Corporate legal advisors

RELATED ITEMS

© 2024 Juta. All rights reserved.
PrivacyPAIAPOPIAB-BBEETerms of Service

Kagiso Tiso & Kagiso Media Fraud Hotline: 0800 21 25 83