Can a trust be regarded as a person for purposes of a double-taxation agreement to which South Africa is a party?

Date

Authors

Du Plessis, Izelle

Publisher

South African Law Journal

Keywords

Trust - international double taxation, Trust may be regarded as a person for purposes of such a double-taxation agreement, Trustees exercise control over the trust assets, not for their own benefit, but for the benefit of the beneficiaries.

Citation

2017 SALJ 907

URI

http://hdl.handle.net/20.500.12144/37076

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