Estate planning : the impact of estate duty and capital gains tax on offshore assets / C. Bornman
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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North-West University
2011
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| Online Access: | http://hdl.handle.net/10394/4569 |
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