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Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law
The aim of this dissertation is to discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Fur...
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| Format: | Thesis |
| Language: | English |
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Department of Public Law
2024
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| _version_ | 1867613316228055040 |
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| access_status_str | Open Access |
| author | van Rensburg, A |
| author_browse | van Rensburg, A |
| author_facet | van Rensburg, A |
| author_sort | van Rensburg, A |
| collection | Thesis |
| description | The aim of this dissertation is to discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Further, the proposals regarding the future taxation of capital gains in trusts, and the effectiveness of such taxes, are considered. The aim of the above is to arrive at a conclusion as to the question - are trusts still useful in the context of arranging one's affairs in a tax effective manner? |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/40704 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:34:10.861Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | Department of Public Law |
| publisherStr | Department of Public Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/40704 Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law van Rensburg, A Public Law The aim of this dissertation is to discuss the general context of the taxation of trusts in South Africa, highlighting areas of uncertainties. The above is then viewed in the context of the recent changes to such taxation, in particular with regard to what have become known as 'business trusts'. Further, the proposals regarding the future taxation of capital gains in trusts, and the effectiveness of such taxes, are considered. The aim of the above is to arrive at a conclusion as to the question - are trusts still useful in the context of arranging one's affairs in a tax effective manner? 2024-11-15T08:20:00Z 2024-11-15T08:20:00Z 1998 2024-07-11T08:10:59Z Thesis / Dissertation Masters LLM http://hdl.handle.net/11427/40704 eng application/pdf Department of Public Law Faculty of Law University of Cape Town |
| spellingShingle | Public Law van Rensburg, A Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law |
| thesis_degree_str | Master's |
| title | Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law |
| title_full | Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law |
| title_fullStr | Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law |
| title_full_unstemmed | Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law |
| title_short | Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law |
| title_sort | taxation of trusts quo vadis a discussion of changes to the taxation of trusts in the context of current law |
| topic | Public Law |
| url | http://hdl.handle.net/11427/40704 |
| work_keys_str_mv | AT vanrensburga taxationoftrustsquovadisadiscussionofchangestothetaxationoftrustsinthecontextofcurrentlaw |