Browsing School of Law by Subject "Tax avoidance."
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(2018)More than a decade has passed since the ‘common law conduit pipe principle’ was introduced into our South African law of taxation. Following this introduction in 1938, a trust has in some situations operated as a retainer ...
(2018)No abstract provided.
The effectiveness of a trust as a tax planning tool in light of our current legislation and proposed ammendments. (2016)Due to length and time constraints, this dissertation will briefly examine and provide an overview of how recent proposed amendments may effect the use of a Trust as a tax avoidance tool. Trusts have recently been a source ...