A comparison of tax legislation of trusts between South Africa and the United States of America on emigration
An estimated 81 142 South Africans emigrated to the United States of America in 2010 (The World Bank, 2010). If only one of these emigrants were a creator, donor or beneficiary of a South African trust, then it is important to determine the tax implications both in South Africa and the United Sta...
| Main Author: | |
|---|---|
| Other Authors: | |
| Published: |
2013
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/2263/30660 Lottering, N 2012, A comparison of tax legislation of trusts between South Africa and the United States of America on emigration, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03062012-124912/ > http://upetd.up.ac.za/thesis/available/etd-03062012-124912/ |