The feasibility of trust as a generation skipping device based on the amendments to the Income Tax Act and the Davis tax committee's report into wealth taxation as well as the potential effect these may have on trusts
Date
2019
Authors
Crafford, Carel Pieter
Journal Title
Journal ISSN
Volume Title
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Abstract
Trusts are not as desirable as they once were, and every year they seem to become less so. The reason for their increasing undesirability is the heavy tax burden they carry.
Description
A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation)
Keywords
UCTD, Wealth tax, Trusts, High net worth of individual, Tax on trusts, Transfer pricing
Citation
Crafford, Carel Pieter,(2019). The feasibility of trust as a generation skipping device based on the amendments to the Income Tax Act and the Davis tax committee's report into wealth taxation as well as the potential effect these may have on trusts, University of the Witwatersrand, https://hdl.handle.net/10539/29690