Browsing Faculty of Economic and Management Sciences by Subject "Trusts"
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The abuse of the beneficial ownership of trusts to conceal assets in insolvency and divorce proceedings: A South African study.
(Emerald, 2024)Abstract Purpose – Previous research has indicated that trusts are used to commit various economic crimes, but limited studies examine the exact method of how trusts are abused. This paper aims to determine how trusts are ... -
Proposed changes to tax law in South Africa: interest-free loans as a tool in estate planning?
(The Social Sciences Research Society, 2016)Estate planning often involves the sale of an asset by an estate planner (the owner of the asset) to an inter vivos trust, as a related family trust. It also often happens that the buying trust does not have the necessary ...
