Foreign assets and donations tax or estate duty : the wording of the legislation applicable to certain foreign assets is not the same in the donations tax provisions of the Income Tax Act and in the Estate Duty Act

Authors :

Stein, M

Citation :

(2004) 18 Tax Planning, Corporate and Personal 95

S.A. Legislation :

Income Tax Act 58 of 1962

Estate Duty Act 45 of 1955

Subject :

Investments, Foreign

Gifts

Inheritance and transfer tax

Taxation, Exemption from

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