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Searching Content indexed under Trusts by ENSafrica ordered by Published Date Descending.
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Far-Reaching Proposed Changes To The Taxation Of Foreign Trusts
The South African Draft Taxation Laws Amendment Bill, 2018, which was published by the Minister of Finance on 16 July 2018, introduces many of the tax proposals announced in the 2018 Budget Review earlier this year.
South Africa
23 Aug 2018
2
Unintended Consequences Of The New CFC Rules
South Africa imposes taxes on worldwide income of residents.
South Africa
12 Oct 2017
3
Voluntary Disclosure Of Undeclared Foreign Assets In Offshore Trusts
The CRS require the trustees to identify the settlor, beneficiaries and other natural persons exercising ultimate effective control and report the necessary financial information to the relevant foreign revenue authority.
South Africa
17 Nov 2016
4
The South African Taxation Of Trusts: Recent Developments
The Davis Tax Committee's first interim report was released in July 2015 and made various significant recommendations to the Minister of Finance regarding the taxation of trusts in South Africa.
South Africa
23 Sep 2016
5
Settlors Beware: Control Over The Assets Of A Trust
The establishment of an offshore discretionary trust ("the Trust") by a South African tax resident person ("Settlor") gives rise to various South African tax considerations.
South Africa
1 Mar 2016
6
SARS Amendments To The Trust Income Tax Return For 2015
During the 2014 tax year, the South African Revenue Service ("SARS") introduced a new income tax return for trusts (ITR12T) which was much more comprehensive than its predecessor.
South Africa
2 Dec 2015
7
Taxation Of Trusts Revisited
The Davis Tax Committee's First Interim Report on Estate Duty was released for public comment on 13 July 2015.
South Africa
4 Aug 2015
8
Renewed Focus On High Net Worth Individuals: The Krok Judgment
High net worth individuals and their associated trusts have in the past been identified by the South African Revenue Service as posing a risk of non-compliance to tax legislation.
South Africa
27 Feb 2014
9
Can You Trust Your Trust?
The concept of a "trust" originates from English Law and has been regarded as "the most distinctive and creative achievement of English jurisprudence". I often consult with trustees who do not understand the fundamental mechanisms of a trust, let alone the reasons why it was created in the first place.
South Africa
24 Sep 2013
10
The Future Taxation Of Trusts
In the National Budget, tabled in Parliament on 27th February 2013, the Minister of Finance indicated that government was proposing several legislative measures during 2013/14 regarding trusts to curtail perceived tax avoidance associated with trusts.
South Africa
8 Jul 2013
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