Taxation in relation to trusts: an introduction

While the focus of this paper is an introduction to taxation in relation to the Trust as established in South African Law today it is clear that tax law and legislation is extremely complex in its diverse application. It is accordingly beyond the scope of this paper to provide a detailed analysis of the current tax laws as applied to Trusts. It will first be necessary to briefly examine the origins of South African Trust Law and historic development through the authorities to present day.

Grantor dc:publisher.institution

Department of Commercial Law

Year dc:date.issued

2010

Author dc:creator

• Coetzee, Martin Edward

Advisor dc:contributor.advisor

• Emslie, Trevor

• taxation
• South African law
• trust

Handle dc:identifier.uri

http://hdl.handle.net/11427/42832

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/42832