Type de ressource
Auteur/contributeur
- Herbst, Hendri (Auteur)
Titre
A comparative evaluation of the South African income tax regime for investments using trusts
Résumé
This study evaluates the South African income tax regime for investments using trusts. It considers whether reforms are required, and if so, how can this be done to create a tax framework that will encourage investment, limit tax avoidance and curb capital outflows, while considering South Africa’s unique context and challenges.
Type
Doctoral Thesis
Université
Stellenbosch University
Lieu
Stellenbosch
Date
2023-12
Nb de pages
607 p.
Langue
EN
Catalogue de bibl.
scholar.sun.ac.za
Référence
Herbst, H. (2023). A comparative evaluation of the South African income tax regime for investments using trusts [Doctoral Thesis, Stellenbosch University]. https://scholar.sun.ac.za/bitstreams/7ac731a6-84e7-4c45-9169-ee6e9814ae10/download
Thèses et Mémoires
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