Browsing Magister Legum - LLM (Public Law and Jurisprudence) by Author "Petersen, Yolande Viola"
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‘Taxation of a trust: the impact of statutory anti-tax avoidance measures on the effectiveness of the discretionary family trust as an estate planning vehicle in South Africa’
Petersen, Yolande Viola (2014)The utilisation of trusts has become a popular trend among taxpayers, especially high net worth individuals1 (hereafter HNWI) who wish to reduce potential estate duties. The SARS Strategic Plan stated that there is a ...