Crafford, Carel Pieter2020-09-172020-09-172019Crafford, 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/10539/29690https://hdl.handle.net/10539/29690A 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)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.Online resource (ix, 103 leaves)enUCTDWealth taxTrustsHigh net worth of individualTax on trustsTransfer pricingDouble taxation--South AfricaTrusts and trustees--Taxation--South AfricaIncome tax--Law and legislation--South AfricaSDG-8: Decent work and economic growthDissertationUniversity of the Witswatersrand, Johannesburg