Potential Cross-Border Double Taxation on Death Limits Global Investment Opportunities for Long Term South African Resident Investors - demonstrated through an analysis of the international tax consequences that arise for a South African resident who holds an investment in a portfolio of stock listed in the United States of America at the date of death

This dissertation examines the impact of the imposition of both estate duty and capital gains tax (CGT) by South Africa (SA) on South African resident investors at the date of death.1 The focus of this dissertation, within this chosen area of study, is the effect of the imposition of these two taxes...

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