Doctoral Degrees (Mercantile Law)
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Browsing Doctoral Degrees (Mercantile Law) by Author "Herbst, Hendri"
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- ItemA comparative evaluation of the South African income tax regime for investments using trusts(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.