Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law
| dc.contributor.author | van Rensburg, A | |
| dc.date.accessioned | 2024-11-15T08:20:00Z | |
| dc.date.available | 2024-11-15T08:20:00Z | |
| dc.date.issued | 1998 | |
| dc.date.updated | 2024-07-11T08:10:59Z | |
| dc.description.abstract | 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? | |
| dc.identifier.apacitation | van Rensburg, A. (1998). <i>Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law</i>. (). University of Cape Town ,Faculty of Law ,Department of Public Law. Retrieved from http://hdl.handle.net/11427/40704 | en_ZA |
| dc.identifier.chicagocitation | van Rensburg, A. <i>"Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law."</i> ., University of Cape Town ,Faculty of Law ,Department of Public Law, 1998. http://hdl.handle.net/11427/40704 | en_ZA |
| dc.identifier.citation | van Rensburg, A. 1998. Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law. . University of Cape Town ,Faculty of Law ,Department of Public Law. http://hdl.handle.net/11427/40704 | en_ZA |
| dc.identifier.ris | TY - Thesis / Dissertation AU - van Rensburg, A AB - 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? DA - 1998 DB - OpenUCT DP - University of Cape Town KW - Public Law LK - https://open.uct.ac.za PB - University of Cape Town PY - 1998 T1 - Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law TI - Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law UR - http://hdl.handle.net/11427/40704 ER - | en_ZA |
| dc.identifier.uri | http://hdl.handle.net/11427/40704 | |
| dc.identifier.vancouvercitation | van Rensburg A. Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law. []. University of Cape Town ,Faculty of Law ,Department of Public Law, 1998 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/40704 | en_ZA |
| dc.language.rfc3066 | eng | |
| dc.publisher.department | Department of Public Law | |
| dc.publisher.faculty | Faculty of Law | |
| dc.publisher.institution | University of Cape Town | |
| dc.subject | Public Law | |
| dc.title | Taxation of trusts: quo vadis? A discussion of changes to the taxation of trusts in the context of current law | |
| dc.type | Thesis / Dissertation | |
| dc.type.qualificationlevel | Masters | |
| dc.type.qualificationlevel | LLM |