To what extent can a South African resident donor's offshore investment trust be arranged so as to avoid the following South African taxes and duty
| dc.contributor.advisor | Davis, Judge D. | |
| dc.contributor.author | May, Carl | |
| dc.date.accessioned | 2023-08-29T10:39:41Z | |
| dc.date.available | 2023-08-29T10:39:41Z | |
| dc.date.issued | 2004 | |
| dc.date.updated | 2023-08-29T10:39:24Z | |
| dc.description.abstract | This report will deal with a situation of the donor, commonly known as the settlor donating assets by way of an agreement to independent trustee/s located offshore for the benefit of various agreed beneficiaries; some, or more of them, being South African residents. The report will also examine the ramifications for a South African donor and beneficiary from an income tax, capital gains tax, donations tax and estate duty point of view that will exclude a consideration of value added tax and regional services council levies on the basis that the offshore trusts being considered here, are not business or trading trusts in most instances. The report will examine planning opportunities and the attendant risks of legal challenge currently presenting themselves. | |
| dc.identifier.apacitation | May, C. (2004). <i>To what extent can a South African resident donor's offshore investment trust be arranged so as to avoid the following South African taxes and duty</i>. (). ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/38312 | en_ZA |
| dc.identifier.chicagocitation | May, Carl. <i>"To what extent can a South African resident donor's offshore investment trust be arranged so as to avoid the following South African taxes and duty."</i> ., ,Faculty of Law ,Department of Commercial Law, 2004. http://hdl.handle.net/11427/38312 | en_ZA |
| dc.identifier.citation | May, C. 2004. To what extent can a South African resident donor's offshore investment trust be arranged so as to avoid the following South African taxes and duty. . ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/38312 | en_ZA |
| dc.identifier.ris | TY - Master Thesis AU - May, Carl AB - This report will deal with a situation of the donor, commonly known as the settlor donating assets by way of an agreement to independent trustee/s located offshore for the benefit of various agreed beneficiaries; some, or more of them, being South African residents. The report will also examine the ramifications for a South African donor and beneficiary from an income tax, capital gains tax, donations tax and estate duty point of view that will exclude a consideration of value added tax and regional services council levies on the basis that the offshore trusts being considered here, are not business or trading trusts in most instances. The report will examine planning opportunities and the attendant risks of legal challenge currently presenting themselves. DA - 2004 DB - OpenUCT DP - University of Cape Town KW - law LK - https://open.uct.ac.za PY - 2004 T1 - To what extent can a South African resident donor's offshore investment trust be arranged so as to avoid the following South African taxes and duty TI - To what extent can a South African resident donor's offshore investment trust be arranged so as to avoid the following South African taxes and duty UR - http://hdl.handle.net/11427/38312 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/38312 | |
| dc.identifier.vancouvercitation | May C. To what extent can a South African resident donor's offshore investment trust be arranged so as to avoid the following South African taxes and duty. []. ,Faculty of Law ,Department of Commercial Law, 2004 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/38312 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Department of Commercial Law | |
| dc.publisher.faculty | Faculty of Law | |
| dc.subject | law | |
| dc.title | To what extent can a South African resident donor's offshore investment trust be arranged so as to avoid the following South African taxes and duty | |
| dc.type | Master Thesis | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | Masters |