Browsing Faculty of Economic and Management Sciences by Author "Calitz, Danie"
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An analysis of the risks associated with estate duty in retaining control over trust assets
Van Dyk, Herman; Calitz, Danie (Clute Institute, 2016)The use of trusts to minimise estate duty and other taxes has recently come under scrutiny from government. The DTC has proposed amendments to income tax legislation to serve as a deterrent against using trusts to avoid ...