The taxation of trusts in South Africa

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9781920025274: The taxation of trusts in South Africa
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This title is the first of its kind in South Africa. It comprehensively covers the South African tax and exchange control provisions which apply to local and foreign 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. The first-ever book exclusively covering the direct and indirect taxation of trusts in South Africa, including a chapter on the application of the exchange control regulations to both onshore and offshore trusts.

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Michael Honiball, Lynette Olivier
Published by Siber Ink, South Africa, South Africa (2009)
ISBN 10: 1920025278 ISBN 13: 9781920025274
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Michael Honiball, Lynette Olivier
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