Product Description
The Taxation of Trusts in South Africa
Authors: L Olivier, M Honiball
Format: Physical Hardcopy
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
Contents:
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Table of Cases
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Table of Statutes
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Overview
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Legal Principles of South African Trusts
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Offshore Trusts
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Income Tax Principles
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Capital Gains Tax Principles
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Donations Tax Principles
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Estate Planning
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Charitable Trusts
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Transfer Duty
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Special Trusts
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Tax Avoidance
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Exchange Control
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Trusts and Tax Treaties
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Private Trading Trusts
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Appendix: Forms and Precedents
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Bibliography
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Glossary of Trust Terms
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