A comparative evaluation of the South African income tax regime for investments using trusts

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dc.contributor.advisorDu Plessis, Izelleen_ZA
dc.contributor.authorHerbst, Hendrien_ZA
dc.contributor.otherStellenbosch University. Faculty of Law. Dept. of Mercantile Law.en_ZA
dc.date.accessioned2023-11-28T06:39:58Z
dc.date.accessioned2024-01-08T16:30:32Z
dc.date.available2023-11-28T06:39:58Z
dc.date.available2024-01-08T16:30:32Z
dc.date.issued2023-12
dc.descriptionThesis (LLD)--Stellenbosch University, 2023.en_ZA
dc.description.abstractENGLISH 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.en_ZA
dc.description.abstractAFRIKAANSE OPSOMMING : Hierdie studie evalueer die Suid-Afrikaanse inkomstebelasting stelsel vir beleggings deur trusts. Die studie oorweeg of verbeterings benodig word en, indien wel, hoe dit gedoen kan word om ‘n belastingstelraamwerk daar te stel wat beleggings sal aanmoedig, belasting vermyding sal beperk en kapitale uitvloei sal verminder, terwyl Suid-Afrika se unike konteks en uitdagings in ag geneem word.af_ZA
dc.description.versionDoctoralen_ZA
dc.format.extent607 pagesen_ZA
dc.identifier.urihttps://scholar.sun.ac.za/handle/10019.1/128938
dc.language.isoen_ZAen_ZA
dc.publisherStellenbosch : Stellenbosch Universityen_ZA
dc.rights.holderStellenbosch Universityen_ZA
dc.subjecten_ZA
dc.subject.lcshTrusts and trustees -- Law and legislation -- South Africaen_ZA
dc.subject.lcshTrusts and trustees -- Taxation -- South Africaen_ZA
dc.subject.lcshIncome tax -- South Africaen_ZA
dc.subject.lcshInvestments -- Law and legislation -- South Africaen_ZA
dc.subject.nameUCTD
dc.titleA comparative evaluation of the South African income tax regime for investments using trustsen_ZA
dc.typeThesisen_ZA
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