Offshore trusts : section 25B(2A) - the conduit principle and the participation exemption

Authors :

Clegg, D

Journal Title :

The Taxpayer

Citation :

(2007) 56 Taxpayer 189

S.A. Legislation :

Income Tax Act 58 of 1962 s. 25B(2A)

Subject :

Offshore trusts

Taxation, Exemption from

Company law - Shareholders

Dividends

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