Taxation of Trusts in South Africa, The

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