The Taxation of Trusts in South Africa

This new book is the first of its kind in South Africa. It comprehensively covers the South African tax and exchange control provisions which apply to local and foreign trusts. In addition to normal discretionary trusts, the taxation of the following types of trusts is covered:

·         business trusts

·         charitable trusts

·         BEE trusts

·         employee share scheme trusts

·         offshore trusts

·         special trusts

·         asset protection

·         will trusts.

The following types of taxes are also discussed in a trust context:

·         income tax

·         CGT

·         transfer duty

·         donation's tax

·         estate duty

·         international tax

·         transfer pricing

·         VAT.