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Taxation in South Africa and the use of trusts as an effective estate planning and tax saving mechanism.
The Income Tax Act, 58 of 1962 provides for the taxation of income, capital gains as well as donations which are received by, accrued to, or in favour of natural persons, companies as well as trusts however there are also ...
A comparative analysis of the taxation of dividends between South Africa and Mauritius.
The aim of this dissertation was to determine whether there was any benefit to shareholders (corporate or individuals) in utilising offshore structures in Mauritius to minimise their ultimate dividends tax liability. Due ...
Sugar-sweetened beverage (SSB) tax in South Africa: an analysis of the tax design.
Sugar-Sweetened Beverage (SSB) tax has stirred considerable debate both locally and internationally in the recent years and this dissertation explores some of these issues. The tax was announced in South Africa by former ...