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

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dc.contributor.authorCrafford, Carel Pieter
dc.date.accessioned2020-09-17T12:49:07Z
dc.date.available2020-09-17T12:49:07Z
dc.date.issued2019
dc.descriptionA 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)en_ZA
dc.description.abstractTrusts 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.en_ZA
dc.description.librarianNG (2020)en_ZA
dc.facultyFaculty Commerce, Law and Managementen_ZA
dc.format.extentOnline resource (ix, 103 leaves)
dc.identifier.citationCrafford, 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
dc.identifier.urihttps://hdl.handle.net/10539/29690
dc.language.isoenen_ZA
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancyen_ZA
dc.subjectUCTD
dc.subjectWealth tax
dc.subjectTrusts
dc.subjectHigh net worth of individual
dc.subjectTax on trusts
dc.subjectTransfer pricing
dc.subject.lcshDouble taxation--South Africa
dc.subject.lcshTrusts and trustees--Taxation--South Africa
dc.subject.lcshIncome tax--Law and legislation--South Africa
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleThe 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 trustsen_ZA
dc.typeDissertationen_ZA
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