The taxation of trusts in SADC member States
Date
2018
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Juta Law
Abstract
Many Southern African Development Community (“SADC”) member states use trusts and they have proved to be very popular in some of these states. This article examines the way in which income acquired by a trust is taxed in a number of SADC member states. It determines whether the systems used by the SADC member states can be placed in the classification systems identified by academics in respect of certain common-law states. It also notes a number of trends in the taxation of trusts in the relevant states.
Description
CITATION: Du Plessis, I. 2018. The taxation of trusts in SADC member States. Stellenbosch Law Review, 29(2):270-294.
The original publication is available at https://journals.co.za
The original publication is available at https://journals.co.za
Keywords
Taxation -- Southern -- African Development Community, Trusts and trustees -- African Development Community, Global Forum on International Investment, Investments, Foreign (International law), Investments -- Taxation
Citation
Du Plessis, I. 2018. The taxation of trusts in SADC member States. Stellenbosch Law Review, 29(2):270-294