An investigation into the future of discretionary trusts in South Africa: An income tax perspective: Part 2
Background: Trusts have long been used as an estate planning mechanism, including the avoidance of estate duty and donations tax. In the 2016 National Budget the Minister of Finance indicated that Government was proposing several legislative measures during 2016/2017 to prevent individuals from usin...
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| Format: | Article |
| Language: | English |
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AOSIS
2017-07-01
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| Series: | South African Journal of Economic and Management Sciences |
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| Online Access: | https://sajems.org/index.php/sajems/article/view/1789 |