A discussion on countering offshore avoidance through the use of trusts: a South African perspective

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dc.contributor.advisorGutuza, Tracyen_ZA
dc.contributor.authorKarriem, Zulphaen_ZA
dc.date.accessioned2014-11-14T19:48:04Z
dc.date.available2014-11-14T19:48:04Z
dc.date.issued2014en_ZA
dc.descriptionIncludes bibliographical references.en_ZA
dc.description.abstractSince the very existence of tax havens propel offshore avoidance through trusts, the topic of tax havens will be discussed and since offshore avoidance is dealt with on an international scale, this work will also consider some of the international initiatives taken to minimize the issue as well as consider the effectiveness of those initiatives. Thereafter, this paper will consider the anatomy or unique features of an offshore trust as a preferred vehicle used in tax avoidance. In considering these, I will look at the establishment of trusts in offshore jurisdictions. I will also consider the new Generally Accepted Avoidance Rule (GAAR) and some of the anti-avoidance measures put in place to curb the use of trusts established in offshore jurisdictions for tax avoidance from a South African perspective. To this end, I will consider whether the South African measures put in place addresses the problem of tax avoidance through the use of offshore trusts. Lastly, this paper will discuss some of the findings on the topic.en_ZA
dc.identifier.apacitationKarriem, Z. (2014). <i>A discussion on countering offshore avoidance through the use of trusts: a South African perspective</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/9612en_ZA
dc.identifier.chicagocitationKarriem, Zulpha. <i>"A discussion on countering offshore avoidance through the use of trusts: a South African perspective."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014. http://hdl.handle.net/11427/9612en_ZA
dc.identifier.citationKarriem, Z. 2014. A discussion on countering offshore avoidance through the use of trusts: a South African perspective. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Karriem, Zulpha AB - Since the very existence of tax havens propel offshore avoidance through trusts, the topic of tax havens will be discussed and since offshore avoidance is dealt with on an international scale, this work will also consider some of the international initiatives taken to minimize the issue as well as consider the effectiveness of those initiatives. Thereafter, this paper will consider the anatomy or unique features of an offshore trust as a preferred vehicle used in tax avoidance. In considering these, I will look at the establishment of trusts in offshore jurisdictions. I will also consider the new Generally Accepted Avoidance Rule (GAAR) and some of the anti-avoidance measures put in place to curb the use of trusts established in offshore jurisdictions for tax avoidance from a South African perspective. To this end, I will consider whether the South African measures put in place addresses the problem of tax avoidance through the use of offshore trusts. Lastly, this paper will discuss some of the findings on the topic. DA - 2014 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2014 T1 - A discussion on countering offshore avoidance through the use of trusts: a South African perspective TI - A discussion on countering offshore avoidance through the use of trusts: a South African perspective UR - http://hdl.handle.net/11427/9612 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/9612
dc.identifier.vancouvercitationKarriem Z. A discussion on countering offshore avoidance through the use of trusts: a South African perspective. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2014 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/9612en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.titleA discussion on countering offshore avoidance through the use of trusts: a South African perspectiveen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameLLMen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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