The Taxation of Trusts in South Africa

R 684.00 incl VAT.

SKU: 978-1-920025-27-4

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.

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About the Authors
Table of Contents
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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.

Author: Michael Honiball & Lynette Olivier
Title: The Taxation of Trusts in South Africa Ebook
ISBN: 978-1-920025-27-4
Publication Date: 2009/12/18
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

Lynette Olivier BA (law) (cum laude) LLB (cum laude) (Stellenbosch), LLM (cum laude) LLD (Rand Afrikaans University), H Dip Tax (cum laude) (Wits)
During her illustrious career, the late Lynette Olivier was Professor of Taxation at the Universities of Johannesburg & Pretoria, and also taught at the University of the Witwatersrand; she was the tax legal advisor to the Large Business Centre, SARS; and was a former tax consultant with PricewaterhouseCoopers, and former CEO of the SARS Service Monitoring Office. She authored and co-authored a number of tax publications.

Michael Honiball BA LLB (Stellenbosch), LLM (tax law) (Rand Afrikaans University), H Dip Tax Law (Rand Afrikaans University), Corporate Law Diploma (cum laude) (Rand Afrikaans University), TEP.
Michael is a Director at Werksmans Attorneys, and a former partner of Webber Wentzel Attorneys, where he is the head of International Tax; and a former Director of KPMG. He is a Visiting Professor at the University of Johannesburg and is an Academician of The International Academy of Estate and Trust Law. Michael was one of the principal lecturers on the H Dip Tax / LLM tax course of the University of the Witwatersrand from 1996 until 2009 and he was instrumental in developing the Higher Diploma in International Tax at the University of Johannesburg. He is the Chairperson of the Society of Trust and Estate Practitioners (Cape Town branch) and has published extensively on international tax matters. He is also a practising solicitor of the Senior Courts of England and Wales. A SAIT Master Tax Practitioner (2005 to present), he is regularly recognised for excellence in his field and has co-authored a number of key publications.

Preface
Table of Cases
Table of Statutes
Overview
Legal Principles of South African Trusts
Offshore Trusts
Income Tax Principles
Capital Gains Tax Principles
Donations Tax Principles
Estate Planning
Charitable Trusts
Transfer Duty
Special Trusts
Tax Avoidance
Exchange Control
Trusts and Tax Treaties
Private Trading Trusts
Appendix: Forms and Precedents
Bibliography
Glossary of Trust Terms
Index

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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.

Author: Michael Honiball & Lynette Olivier
Title: The Taxation of Trusts in South Africa Ebook
ISBN: 978-1-920025-27-4
Publication Date: 2009/12/18
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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