Estate planning : the impact of estate duty and capital gains tax on offshore assets

Doctoral thesis OPEN
Bornman, Christine;
(2010)
  • Publisher: North-West University
  • Subject: Estate duty | Abolish | Repeal | Revenue contribution | Capital gains tax | Offshore assets | Inheritance tax | Capital transfer tax | Double tax treaties | Foreign countries | Boedelbelasting | Afskaf | Herroep | Inkomstebydrae | Kapitaalwinsbelasting | Buitelandse bates | Belasting op erflatings | Kapitaaloordragbelasting | Dubbelbelastingooreenkomste | Buiteland

Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011. Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as "CGT") are levied upon death. The South African National ... View more
Share - Bookmark