The beneficial owner of dividend income received by a discretionary trust
Waldette Engelbrecht (Stellenbosch University)
Year of publication: |
April 2015
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Authors: | Engelbrecht, Waldette |
Published in: |
Journal of economic and financial sciences. - Johannesburg : University of Johannesburg, ISSN 1995-7076, ZDB-ID 2843939-9. - Vol. 8.2015, 1, p. 281-303
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Subject: | Discretionary trust | beneficial owner | dividends tax | ownership attributes | Dividende | Dividend | Eigentümerstruktur | Ownership structure | Vertrauen | Confidence | Kapitalertragsteuer | Capital income tax | Eigentümer | Owners |
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