Estate planning : the impact of estate duty and capital gains tax on offshore assets / C. Bornman

Estate planning : the impact of estate duty and capital gains tax on offshore assets / C. Bornman

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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 Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its ad...

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Bibliographic Details
Main Author: Bornman, Christine
Published: North-West University 2011
Subjects:
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
Online Access:http://hdl.handle.net/10394/4569

Internet

http://hdl.handle.net/10394/4569

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