The taxation of trusts in SADC member States

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dc.contributor.authorDu Plessis, Izelleen_ZA
dc.date.accessioned2019-11-27T10:28:11Z
dc.date.available2019-11-27T10:28:11Z
dc.date.issued2018
dc.descriptionCITATION: Du Plessis, I. 2018. The taxation of trusts in SADC member States. Stellenbosch Law Review, 29(2):270-294.en_ZA
dc.descriptionThe original publication is available at https://journals.co.zaen_ZA
dc.description.abstractMany Southern African Development Community (“SADC”) member states use trusts and they have proved to be very popular in some of these states. This article examines the way in which income acquired by a trust is taxed in a number of SADC member states. It determines whether the systems used by the SADC member states can be placed in the classification systems identified by academics in respect of certain common-law states. It also notes a number of trends in the taxation of trusts in the relevant states.en_ZA
dc.description.urihttps://journals.co.za/content/journal/10520/EJC-11a1dc198e?fromSearch=true
dc.description.versionPublisher's versionen_ZA
dc.format.extent25 pagesen_ZA
dc.identifier.citationDu Plessis, I. 2018. The taxation of trusts in SADC member States. Stellenbosch Law Review, 29(2):270-294en_ZA
dc.identifier.issn1996-2193 (online)
dc.identifier.issn1016-4359 (print)
dc.identifier.urihttp://hdl.handle.net/10019.1/106880
dc.language.isoen_ZAen_ZA
dc.publisherJuta Lawen_ZA
dc.rights.holderJuta Lawen_ZA
dc.subjectTaxation -- Southern -- African Development Communityen_ZA
dc.subjectTrusts and trustees -- African Development Communityen_ZA
dc.subjectGlobal Forum on International Investmenten_ZA
dc.subjectInvestments, Foreign (International law)en_ZA
dc.subjectInvestments -- Taxationen_ZA
dc.titleThe taxation of trusts in SADC member Statesen_ZA
dc.typeArticleen_ZA
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