The feasibility of trust as a generation skipping device based on the amendments to the Income Tax Act and the Davis tax committee's report into wealth taxation as well as the potential effect these may have on trusts

Description

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) / Trusts are not as desirable as they once were, and every year they seem to become less so. The reason for their increasing undesirability is the heavy tax burden they carry. / NG (2020)

Links & Downloads

1. Crafford, Carel Pieter,(2019). The feasibility of trust as a generation skipping device based on the amendments to the Income Tax Act and the Davis tax committee's report into wealth taxation as well as the potential effect these may have on trusts, University of the Witwatersrand, https://hdl.handle.net/10539/29690
2. https://hdl.handle.net/10539/29690

Tags

Double taxation--South Africa

Additional Fields

Identifer	oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:wits/oai:wiredspace.wits.ac.za:10539/29690
Date	January 2019
Creators	Crafford, Carel Pieter
Source Sets	South African National ETD Portal
Language	English
Detected Language	English
Type	Thesis
Format	Online resource (ix, 103 leaves), application/pdf