The Taxation of Trusts in South Africa Ebook
 

The Taxation of Trusts in South Africa Ebook

SKU 978-1-920025-33-5-E

The Taxation of Trusts in South Africa is the first book to exclusively cover the direct and indirect taxation of trusts in South Africa, including a look at the application of the exchange control regulations to both onshore and offshore trusts.

  • Author: Michael Honiball & Lynette Olivier
  • Title: The Taxation of Trusts in South Africa Ebook
  • ISBN: 978-1-920025-76-2
  • Publication Date: 2016/12/18
  • Publishing House: Siber Ink
  • Target Market • Tax consultants & planners • Investment advisers • Personal bankers • Trustees • SARS officials • Accountants and auditors • Lawyers • Insurance brokers • Corporate legal advisors • Students of tax law
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Quick Overview

This 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
  • donations tax
  • estate duty
  • international tax
  • transfer pricing
  • VAT.

Special Features

The first-ever book exclusively covering the direct and indirect taxation of trusts in South Africa, including a chapter on the application of the exchange control regulations to both onshore and offshore trusts.

 

Table of Contents

  1. Preface
  2. Table of Cases
  3. Table of Statutes
  4. Overview
  5. Legal Principles of South African Trusts
  6. Offshore Trusts
  7. Income Tax Principles
  8. Capital Gains Tax Principles
  9. Donations Tax Principles
  10. Estate Planning
  11. Charitable Trusts
  12. Transfer Duty
  13. Special Trusts
  14. Tax Avoidance
  15. Exchange Control
  16. Trusts and Tax Treaties
  17. Private Trading Trusts
  18. Appendix: Forms and Precedents
  19. Bibliography
  20. Glossary of Trust Terms
  21. Index

About the author

Lynette Olivier (BA (law) (cum laude) LLB (cum laude) (Stellenbosch), LLM (cum laude) LLD (University of Johannesburg), H Dip Tax (cum laude) (Wits))

Lynette is a Professor of Taxation at the University of Johannesburg, a former tax consultant with Pricewaterhouse-Coopers, and now the CEO of the SARS Service Monitoring Office. She is the author and co-author of several tax publications, including International Tax – A South African Perspective 2011 (5ed).

Michael Honiball (BA LLB (Stellenbosch), LLM (tax law) (University of Johannesburg), H Dip Tax Law (University of Johannesburg), Corporate Law Diploma (cum laude) (University of Johannesburg))

Professor Michael Honiball is a tax partner at Webber Wentzel. He is an attorney and conveyancer and is the head of International Tax based in the Johannesburg office of Webber Wentzel. He specialises in cross-border taxation and transfer pricing for multinational corporations and for high net wealth individuals. He also specialises in offshore trust taxation and in the application of exchange control regulations. He is a Visiting Professor in the Faculty of Economics and Financial Sciences at the University of Johannesburg. He has numerous other roles and positions, including Chairman of the Society of Trust and Estate Practitioners (STEP) (Cape Town Branch), member for the Executive Committee of the South African Fiscal Association, Examiner of the Institute of Chartered Taxation of the United Kingdom. He is the author or co-author of numerous books and publications, including International Tax – A South African Perspective 2011 5ed.

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