The residence of a trust for South African income tax purposes

Authors :

Du Plessis, I

Journal Title :

South African Mercantile Law Journal

Citation :

(2009) 21 SA Merc LJ 322

S.A. Cases Cited :

Smallwood v Revenue and Customs Commissioners [2008]STC (SCD) 629

S.A. Legislation :

Trust Property Control Act 57 of 1988

Subject :

Trusts and trustees

Domicile in taxation

Place of effective management (Words and phrases)

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