(Stellenbosch : Stellenbosch University, 2023-12) Herbst, Hendri; Du Plessis, Izelle; Stellenbosch University. Faculty of Law. Dept. of Mercantile Law.
ENGLISH ABSTRACT : This study evaluates the South African income tax regime for investments using trusts. It considers whether reforms are required, and if so, how can this be done to create a tax framework that will encourage investment, limit tax avoidance and curb capital outflows, while considering South Africa’s unique context and challenges.