PROPOSED CHANGES TO TAX LAW IN SOUTH AFRICA: INTEREST-FREE LOANS AS A TOOLIN ESTATE PLANNING?

Estate planning often involves the sale of an asset by an estate planner (the ownerof the asset) to aninter vivostrust, as a related family trust. It also often happensthat the buying trust does not have the necessary funds to pay the purchase price.In this situation it is common practice to finance...

Full description

Bibliographic Details
Main Authors: M. J. Preston, H. Kloppers
Format: Article
Language:English
Published: Social Sciences Research Society 2016-07-01
Series:International Journal of Economics and Finance Studies
Online Access:http://www.sobiad.org/eJOURNALS/journal_IJEF/archieves/IJEFS2016_2/paper66_Preston_Kloppers.pdf