Now showing items 1-3 of 3

    • Applicability of inheritance tax in South Africa 

      Brishmaer, Alfred Vincent (North-West University (South Africa), 2022)
      This study aims to investigate a new inheritance tax in South Africa. The country's current tax system fails to address wealth inequality issues, as seen by the current high Gini coefficient, necessitating the investigation ...
    • Estate planning : the impact of estate duty and capital gains tax on offshore assets 

      Bornman, Christine (North-West University, 2010)
      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 ...
    • The levying of estate duty and capital gains tax as double tax in South Africa 

      Bruwer, Stephanus Adriaan (North-West University (South Africa), Potchefstroom Campus, 2017)
      It is almost certain that there would be tax implications at the death of a natural person. Currently, estate duty is levied in terms of the Estate Duty Act at a flat rate of 20%. Capital gains tax on the other hand, is ...