Browsing by Author "Truswell, Stewart"
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- ItemOpen AccessCertain aspects relating to the taxation of collective investment schemes in South Africa(2004) Truswell, Stewart; Davis, D M[pg 24 is missing] This paper examines certain aspects of the taxation relating to collective investment schemes (sometimes referred to- both generally and in this paper- as unit trusts), particularly equity collective investment schemes structured as trusts.
- ItemOpen AccessScope for use of tax havens by South African residents in international tax planning(2004) Truswell, Stewart; Davis, DennisObjective of paper: to consider the scope for use of tax havens by South African residents (individuals and companies) in international tax planning, and specifically, within this, whether this scope is reducing given recent changes both in the international regulatory environment and in the South African legislation including the Income Tax Act.