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Taxing economic “bads” : the case for a carbon tax in South Africa.
Master of Law in Taxation Law. University of KwaZulu-Natal, Durban 2016.
The effectiveness of a trust as a tax planning tool in light of our current legislation and proposed ammendments.
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 ...