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A Comparison Of Tax Legislation Of Trusts Between South Africa And The United States Of America On Emigration
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Book Synopsis A Comparison of Tax Legislation of Trusts Between South Africa and the United States of America on Emigration by : Natasia Lottering
Download or read book A Comparison of Tax Legislation of Trusts Between South Africa and the United States of America on Emigration written by Natasia Lottering and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 States of America for the creator, donor or beneficiary. In South Africa, the income and gains of the South African trust will be taxed in the hands of the donor, beneficiary or the trust itself. But, in the United States of America, the tax consequences could get rather complicated. The main purpose of this study was to make a theoretical comparison of the tax consequences of South African trusts both in South Africa and the United States of America and determine the effect of the emigration of the South African donor and/or beneficiaries to the United States of America. Based on the literature reviewed, the donor will be taxed in South Africa if a donation, settlement or other disposition was made, the beneficiary will be taxed if he/she has a vested right to income and no donation, settlement or other disposition was made and the South African trust will be taxed on any taxable income retained in the trust that is not taxable in the hands of the donor or beneficiary. In the United States of America, the South African trust will be liable for tax depending on its status as a business, investment or ordinary trust and furthermore on its status as a grantor or non-grantor trust.
Book Synopsis Taxation of Trusts in South Africa by : Michael Honiball
Download or read book Taxation of Trusts in South Africa written by Michael Honiball and published by Siber Ink. This book was released on 2009-12-18 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Taxation of Trusts in South Africa is the first book to exclusively cover the direct and indirect taxation of trusts in South Africa, including a look at the application of the exchange control regulations to both onshore and offshore trusts.
Book Synopsis A Comparative Study of the Complexity of Trust Tax Legislation in Selected Southern African Development Community Countries by : Michael Andrew Graskie
Download or read book A Comparative Study of the Complexity of Trust Tax Legislation in Selected Southern African Development Community Countries written by Michael Andrew Graskie and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: For many years tax jurisdictions have encountered challenges with the concept of the taxation of trusts. The trust concept itself conjures up thoughts of complexity. The development of the trust as a structure and the subsequent colonial influence on the development of trusts in Africa, resulted in different applications of the common law trust principle in tax legislation. This study explores the complexity of the trust tax legislation by way of a comparison of the legislation in selected Southern African Development Community (SADC) countries. The study applies a qualitative approach to compare the trust tax legislation of the selected SADC tax jurisdictions in an effort to assess the complexity involved in the taxation of trusts. The research methodology employed is doctrinal (black letter law) and includes an analysis of the legislation of the selected jurisdictions. The study reveals substantial similarities in the terminology used in the taxation of trusts in the selected jurisdictions. In comparing the legislation of the jurisdictions that make provision for the flow through principle with those of the jurisdictions that do not make provision for the flow through principle, a larger element of complexity in the legislation becomes apparent with wider legislative design differences. Additionally, jurisdictions that make provision for the flow through principle also introduce anti-avoidance legislation to curb the misuse of income attributed to the beneficiaries of trusts. This anti-avoidance legislation creates additional complexity in the legislation.
Book Synopsis The Taxation of Trusts in South Africa by : Michael Honiball
Download or read book The Taxation of Trusts in South Africa written by Michael Honiball and published by Siber Ink. This book was released on 2009-01-01 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title is the first of its kind in South Africa. It comprehensively covers the South African tax and exchange control provisions which apply to local and foreign trusts.
Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The U.S. May Be a Good Trust Jurisdiction for Foreign Persons by : G. Warren Whitaker
Download or read book The U.S. May Be a Good Trust Jurisdiction for Foreign Persons written by G. Warren Whitaker and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: At one time non-U.S. persons would rarely consider creating a trust that was subject to the jurisdiction and governed by the substantive law of one of the fifty United States. The definition of what constituted a U.S. trust for income tax purposes was vague and amorphous, and US trusts are subject to U.S. income tax on their worldwide income, while non-U.S. trusts are taxed only on their U.S. source income. However, recent changes in U.S. tax law have made it possible to create a trust with a U.S. trustee that is subject to U.S. court supervision and governed by the laws of a U.S. state, and still achieve all the tax advantages of a foreign trust. In addition, certain states have enacted substantive trust laws that are attractive for anyone who wants to create a trust, including non-U.S. persons. Among the recent changes in the tax law that permit foreigners to use U.S. trusts are: 1. The revised definition of "United States Trust" enacted by Congress in 1996 creates a two-pronged bright line test, and only trusts that meet both tests are considered to be U.S. trusts. The tests make it possible to create a trust under US law that nonetheless qualifies as a foreign trust. 2. Several U.S. states now permit a Settlor to contribute assets to an irrevocable trust and remain a permissible beneficiary of the trust in the discretion of an independent trustee, and the trust assets will be protected from creditors whose claims arise after the trust is created, and thus also potentially excluded from U.S. estate tax at the Settlor's death. 3. The rules regarding grantor trusts with non-U.S. grantors were also significantly amended in 1996. 4. Certain countries have lists of jurisdictions that are considered to be tax havens. The U.S. is not on any of these lists. 5. Income tax treaties between the United States and certain other countries provide benefits to non-U.S. persons residing in these treaty countries who create and fund U.S. domestic trusts. 6. The income taxes of the United States on passive income have been dramatically reduced in recent years in order to avoid taxation in their home country. The substantive advantages that make U.S. trusts attractive to foreigners include: 1. No Rule Against Perpetuities in some states. 2. Investment Advisor with sole responsibility for investment management. 3. Distribution Advisor 4. Protection From Forced Heirship 5. Private Trust Companies.
Book Synopsis Global Trends 2040 by : National Intelligence Council
Download or read book Global Trends 2040 written by National Intelligence Council and published by Cosimo Reports. This book was released on 2021-03 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.
Book Synopsis Importing Into the United States by : U. S. Customs and Border Protection
Download or read book Importing Into the United States written by U. S. Customs and Border Protection and published by . This book was released on 2015-10-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.
Book Synopsis Tax Us If You Can by : Tax Justice Network-Africa
Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Book Synopsis Tax Convention with South Africa by : South Africa
Download or read book Tax Convention with South Africa written by South Africa and published by . This book was released on 1997 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Journal of the House of Representatives of the United States by : United States. Congress. House
Download or read book Journal of the House of Representatives of the United States written by United States. Congress. House and published by . This book was released on 1974 with total page 1140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some vols. include supplemental journals of "such proceedings of the sessions, as, during the time they were depending, were ordered to be kept secret, and respecting which the injunction of secrecy was afterwards taken off by the order of the House".
Book Synopsis Congressional Record by : United States. Congress
Download or read book Congressional Record written by United States. Congress and published by . This book was released on 2004 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
Book Synopsis The Journal of Conational Law by : Borris M. Komar
Download or read book The Journal of Conational Law written by Borris M. Komar and published by . This book was released on 1920 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Public Affairs Information Service Bulletin by :
Download or read book Public Affairs Information Service Bulletin written by and published by . This book was released on 1927 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Commercial and Financial Chronicle by :
Download or read book The Commercial and Financial Chronicle written by and published by . This book was released on 1910 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :National Academies of Sciences, Engineering, and Medicine Publisher :National Academies Press ISBN 13 :0309452961 Total Pages :583 pages Book Rating :4.3/5 (94 download)
Book Synopsis Communities in Action by : National Academies of Sciences, Engineering, and Medicine
Download or read book Communities in Action written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2017-04-27 with total page 583 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the United States, some populations suffer from far greater disparities in health than others. Those disparities are caused not only by fundamental differences in health status across segments of the population, but also because of inequities in factors that impact health status, so-called determinants of health. Only part of an individual's health status depends on his or her behavior and choice; community-wide problems like poverty, unemployment, poor education, inadequate housing, poor public transportation, interpersonal violence, and decaying neighborhoods also contribute to health inequities, as well as the historic and ongoing interplay of structures, policies, and norms that shape lives. When these factors are not optimal in a community, it does not mean they are intractable: such inequities can be mitigated by social policies that can shape health in powerful ways. Communities in Action: Pathways to Health Equity seeks to delineate the causes of and the solutions to health inequities in the United States. This report focuses on what communities can do to promote health equity, what actions are needed by the many and varied stakeholders that are part of communities or support them, as well as the root causes and structural barriers that need to be overcome.
Book Synopsis Citizenship Law in Africa by : Bronwen Manby
Download or read book Citizenship Law in Africa written by Bronwen Manby and published by African Minds. This book was released on 2012-07-27 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: Few African countries provide for an explicit right to a nationality. Laws and practices governing citizenship leave hundreds of thousands of people in Africa without a country to which they belong. Statelessness and discriminatory citizenship practices underlie and exacerbate tensions in many regions of the continent, according to this report by the Open Society Institute. Citizenship Law in Africa is a comparative study by the Open Society Justice Initiative and Africa Governance Monitoring and Advocacy Project. It describes the often arbitrary, discriminatory, and contradictory citizenship laws that exist from state to state, and recommends ways that African countries can bring their citizenship laws in line with international legal norms. The report covers topics such as citizenship by descent, citizenship by naturalization, gender discrimination in citizenship law, dual citizenship, and the right to identity documents and passports. It describes how stateless Africans are systematically exposed to human rights abuses: they can neither vote nor stand for public office; they cannot enroll their children in school, travel freely, or own property; they cannot work for the government.--Publisher description.
