Academic literature on the topic 'Trusts – South Africa'

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Journal articles on the topic "Trusts – South Africa"

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Sher, H. "Trusts in South Africa." Trusts & Trustees 2, no. 7 (1996): 11–13. http://dx.doi.org/10.1093/tandt/2.7.11.

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Von Wielligh, J. F. C., and E. V. D. M. Smit. "Persistence in the performance of South African unit trusts." South African Journal of Business Management 31, no. 3 (2000): 120–29. http://dx.doi.org/10.4102/sajbm.v31i3.742.

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The persistence of performance of the General Equity Unit Trusts and All Unit Trusts that traded in South Africa during the period January 1988 to December 1997 and January 1993 to December 1997, is analysed using three models of performance measurement, namely the Capital Asset Pricing Model, a two-factor Arbitrage Pricing Theory model and a three-factor Arbitrage Pricing Theory (APT) model developed in this study. The Capital Asset Pricing Model does not explain the relative returns of the different portfolios. Both APT models account for almost all of the cross-sectional variation in expect
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Viviers, Suzette, and Colin Firer. "Responsible investing in South Africa: A retail perspective." Journal of Economic and Financial Sciences 6, no. 1 (2013): 217–42. http://dx.doi.org/10.4102/jef.v6i1.285.

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This research addresses a gap in the literature on responsible investing (RI) in South Africa by studying the risk-adjusted performance of RI unit trusts available to retail investors. The Sharpe, Sortino and Upside-potential ratios for 16 RI unit trusts, their benchmarks and a matched sample of conventional unit trusts were calculated for the period 1 June 1992 – 31 August 2011. Most of the RI unit trusts in South Africa use exclusionary screens based on Shari’ah (Islamic) law with the remaining funds focusing on social issues, such as labour relations and social development. The total expens
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Thobejane, Bonolo Maggie, Beatrice D. Simo-Kengne, and John W. Muteba Mwamba. "Performance evaluation of equity unit trusts in South Africa." Managerial Finance 43, no. 3 (2017): 379–402. http://dx.doi.org/10.1108/mf-01-2016-0015.

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Purpose The purpose of this paper is to evaluate the performance of 191 equity unit trusts in an emerging market, South Africa over the period from February 2006 to January 2016, which captures different market conditions (pre-global financial crisis, crisis and recovery periods). Besides testing for managerial ability, both cross-sectional regression and the non-parametric rank correlation test are used to test whether the performance generated by unit trusts does persist. Design/methodology/approach To evaluate the managerial ability of portfolio managers, two widely used methods, the Treyno
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Kenneth Malefo, Boikanyo, Heng-Hsing Hsieh, and Kathleen Hodnett. "Performance evaluation of actively managed mutual funds." Investment Management and Financial Innovations 13, no. 4 (2016): 188–95. http://dx.doi.org/10.21511/imfi.13(4-1).2016.04.

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Motivated by the growing attraction of the mutual fund industry worldwide, this research seeks to explore the economic benefits contributed by the South African equity unit trust managers over the period from 6 January 2002 to 2 September 2012. The performance statistics of selected equity unit trusts are examined for the overall examination period and two sub-periods: 6 January 2002 to 6 May 2007 and 7 May 2007 to 2 September 2012. The first sub-period captures the bullish performance of the unit trusts before the 2008 global financial crisis. The second sub-period captures the global financi
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Vorster, Henry V. "Sham, alter ego trusts and public policy in South Africa." Trusts & Trustees 26, no. 1 (2019): 21–27. http://dx.doi.org/10.1093/tandt/ttz127.

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Brink, Sophia, and Leonard Willemse. "An investigation into the future of discretionary trusts in South Africa – An income tax perspective." Journal of Economic and Financial Sciences 7, no. 3 (2014): 797–818. http://dx.doi.org/10.4102/jef.v7i3.238.

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Trusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures during 2013/2014 regarding trusts to control abuse. At this stage the proposals are vague and confusing, but it is intimated that the conduit pipe principle may be under review as the proposals state that trusts should no longer act as a flow-through vehicle, meaning that the amounts distributed to the beneficiaries will no longer retain their original id
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Badenhorst-Weiss, J. A., and A. S. Tolmay. "Relationship Value, Trust And Supplier Retention In South African Automotive Supply Chains." Journal of Applied Business Research (JABR) 32, no. 5 (2016): 1329. http://dx.doi.org/10.19030/jabr.v32i5.9762.

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Suppliers have a particular role to play in assuring competitiveness in supply chains. This article investigates the relationship between first and second tier suppliers in automotive supply chains in South Africa. Automotive component suppliers (first tier suppliers to assemblers (OEMS) such as Toyota) should make an extra effort to retain their suppliers (second tier), particularly suppliers of strategic parts, to assure the best value adding by the suppliers in the highly competitive supply chain landscape. To assure best value from suppliers they need to be retained in an active trusting,
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Nsibande, Mduduzi, and Douw Gert Brand Boshoff. "An investigation into the investment decision-making practices of South African institutional investors." Property Management 35, no. 1 (2017): 67–88. http://dx.doi.org/10.1108/pm-09-2015-0050.

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Purpose The South African listed property market has changed its legal basis from property loan stock companies and property unit trusts to adopt the more familiar international structure, real estate investment trusts. The main distinction is how shareholding is structured and investment returns are paid out to shareholders, which results in a different tax treatment. It is hoped that this change would attract more foreign investment, but it is questionable if this is sufficient to convince global investors who, amidst a seeming worsening of the stability in the political and economic environ
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Tsaurai, Kunofiwa. "Critical success factors of unit trusts investments. A case study approach." Corporate Ownership and Control 12, no. 3 (2015): 401–8. http://dx.doi.org/10.22495/cocv12i3c4p1.

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This study mainly focused on investigating the critical success factors of unit trusts using a case study approach. Countries that were part of the case study analysis include South Africa, Zimbabwe, Malaysia, United Kingdom and Singapore. Very few studies have so far focused on the critical success factors of unit trusts. Although some empirical studies have revealed the conditions under which unit trusts can be said to be viable, it appears the literature on the critical success factors on unit trusts is very scant. Lambrechts (1999), Woodlin (2003) and Nicoll (2005) are some of the few empi
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Dissertations / Theses on the topic "Trusts – South Africa"

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Lötter, Therésilda Sieglinde. "The continued viability of the discretionary Inter vivos trust as an instrument for estate planning." Thesis, Rhodes University, 2007. http://hdl.handle.net/10962/d1006148.

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The purpose of this study is to determine whether a discretionary inter vivos trust is still an effective instrument for estate planning. The process of estate planning, the role the trust plays in it and the background to the trust are described. The taxability and tax saving opportunities when the trust are utilised are discussed in the light of the Estate Duty Act, 45 of 1955, the Income Tax Act, 58 of 1962 (including the Eighth Schedule thereof) and the Transfer Duty Act, 40 of 1949. The opinions of tax and legal authorities in articles and relevant case law are also discussed. The impact
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Stafford, Rowan Bell. "A legal-comparative study of the interpretation and application of the doctrines of the sham and the alter-ego in the context of South African trust law: the dangers of translocating company law principles into trust law." Thesis, Rhodes University, 2011. http://hdl.handle.net/10962/d1003210.

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This thesis analyses the doctrines of the sham and the alter-ego and their application to the law of trusts in South Africa. Following an initial examination of the historical development of the law of trusts in English law and the principles of equity law, the study focuses on the current legal status of the trust inter vivos in South Africa and the similarities to its English forerunner. The work traces the sham doctrine back to its origins in English law, where the term “sham” was first used in the context of fraud and dishonesty in cases involving matters arising from hire-purchase agreeme
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Breetzke, Michael. "The taxation of Real Estate Investment Trusts (REIT) in South Africa." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020001.

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Real Estate Investment Trusts (REIT’s) provide certain benefits for investors as opposed to them directly investing in property. Many countries worldwide have already established tax systems for REIT’s which give natural persons and companies the benefit of not outlaying substantial capital, and provide certain tax dispensations to them. The concept of a REIT is new to South Africa. The vehicles that have been used by investors in the past to invest indirectly in property have been Property Unit Trusts (PUTs) and Property Loan Stock Companies (PLS). These different types of entities have had d
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Marais, Madelein. "The taxation of income and expenditure of trusts in South Africa." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9619.

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The use of trusts remains popular in South Africa. Trusts are often perceived to solve all problems but the tax law provisions applicable to trusts are often highly complicated causing the person making use of the trust to be stepping into a minefield. The formation of a trust has for many years been a very popular financial planning tool for various reasons. SARS has been clamping down on trusts and with the introduction of capital gains tax and transfer duty the use of trusts has lost some of its appeal. Trust has however remained a very useful estate planning tool, so useful that the Katz C
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Sogoni, Zanele. "The taxation of income and expenditure of trusts in South Africa." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4558.

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For many decades men have made provisions for their illegitimate children and mistresses by using secret trusts ' hiding their embarrassing secrets from their families and friends. Many politicians and other public figures have been known to transfer assets to a trustee to manage in secret in order to avoid conflict of interest. Businesses employ trusts to protect the interests of debenture holders, to manage pension funds and to create employee share purchase and management incentive schemes. Parents set up trusts to preserve funds for their children, others to support a religious or social c
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Bain, Craig. "The taxation of trusts in South Africa: Critical analysis of Section 7C." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29608.

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The purpose of this dissertation was to critically analyse the recently introduced section 7C of the Income Tax Act, 58 of 1962 (ITA) with the aim of determining whether section 7C achieved its stated objective. Although aimed at tax abuse through the use of trusts, the section is a further limitation on trusts, a vehicle that has been affected by numerous legislative amendments over the past couple of decades. The introduction of section 7C of the ITA is directly in line with the existing section 7 as well as international trends including the Base Erosion and Profit Shifting (BEPS) final rep
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Naidoo, Loganathan. "An evaluation of the use of testamentary and Inter vivos trusts as estate-planning vehicles and the development of holistic estate-planning models involving the use of these trusts." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1008100.

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Trusts are subject to multiple fOl1lls of legislative regulation dealing with taxation and governance. Trusts were widely used by planners as taxavoidance shelters. Tax legislation was amended to subject trusts, other than special trusts as defined, to the highest income tax rate of forty percent, in tel1llS of section 5(2) of the Income Tax Act, 58 of 1962. The inter vivos trust is also subject to a wide range of anti-avoidance measures, including those contained in sub-sections (3) to (8) of section 7 of the Income Tax Act and Part X of the Eighth Schedule to the Act, as well as the general
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Rahman, Latiefa (nee Manie). "Defining the concept "Fiduciary Duty" in the South African law of trusts." Thesis, University of the Western Cape, 2006. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_7366_1205415700.

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<p>An aspect of the South African law of trusts which has, despite the abovementioned evolution of South African trust law, not been clarified, is the ambit of a trustee's fiduciary duty. This, however, is not only the position in South Africa, but Scotland and, until recently, England as well. It is opined that the &quot<br>fiduciary obligation&quot<br>is a concept in search of a principle. Thus, the aim of the present research was to define this concept in terms of the South African trust law context.</p>
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Olaifa, Ayodeji. "The impact of pension fund investments on economic development in South Africa." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1015971.

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Pension fund investments have been under the spotlight lately, particularly on the back of the recent global financial and economic crisis that resulted in a significant reduction in pension fund assets across economies. Increased poverty levels and high financial indebtedness abound, as workers grapple with retrenchments, reduction in retirement benefits and reduced wages. This is causing a re-assessment of investment strategies of pension funds across the globe, and increasing support for the argument that, the traditional equity/government bond asset allocation is out - fashioned in a world
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Hirschbeck, Lisa. "Encouraging individual retirement savings in South Africa." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017535.

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Many South Africans may not have adequate retirement savings when they retire and this has the effect of a low income replacement ratio on retirement that may lead to a decrease in the standard of living of the retiree and in extreme cases the retiree becoming dependent on their family and the government. Owing to this trend of no or inadequate retirement savings, South Africa embarked on a retirement reform journey in 2004. The goal of this research is to determine whether the retirement reform mechanisms outlined by National Treasury would encourage individual retirement savings that should
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Books on the topic "Trusts – South Africa"

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Lynette, Olivier, ed. The taxation of trusts in South Africa. Siber Ink, 2009.

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E, Brossman Mark, ed. Pension fund divestiture in South Africa. International Foundation of Employee Benefit Plans, 1985.

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Micou, Ann McKinstry. U.S.-related corporate trusts in South Africa: An introduction and a guide. Institute of International Education, 1989.

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Africa, South. Pension Funds Act 24 of 1956 & regulations: General Pensions Act 29 of 1979 ; Government Employees Pension Law, 1996 (Proclamation 21 of 1996). 4th ed. Edited by Juta Law (Firm). Juta Law, 2011.

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Edwin, Cameron, ред. Honoréʼs South African law of trusts. 4-те вид. Juta, 1992.

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Cameron, Edwin. Honoré's South African law of trusts. 5th ed. Juta, 2002.

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The South African law of trusts. 3rd ed. Juta, 1985.

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Toit, F. Du. South African trust law: Principles and practice. Butterworths, 2002.

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Toit, F. Du. South African trust law: Principles and practice. 2nd ed. LexisNexis, 2007.

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Micou, Ann McKinstry. South African trusts/foundations. Institute of International Education, 1991.

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Book chapters on the topic "Trusts – South Africa"

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Bam-Hutchison, June. "Decolonising Historiography in South Africa." In History in a Post-Truth World. Routledge, 2020. http://dx.doi.org/10.4324/9780429319204-16.

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du Toit, Pierre, and Hennie Kotzé. "Interpersonal Relations: Trust, Tolerance, and Gender." In Liberal Democracy and Peace in South Africa. Palgrave Macmillan US, 2011. http://dx.doi.org/10.1057/9780230116320_5.

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Christie, Kenneth. "Introduction." In The South African Truth Commission. Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_1.

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Christie, Kenneth. "A Brief History of Apartheid: Contentious Histories." In The South African Truth Commission. Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_2.

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Christie, Kenneth. "Comparing Truth Commissions." In The South African Truth Commission. Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_3.

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Christie, Kenneth. "Negotiating the Truth in Times of Transition." In The South African Truth Commission. Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_4.

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Christie, Kenneth. "The Role of the TRC in Nation Building." In The South African Truth Commission. Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_5.

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Christie, Kenneth. "The Question of Amnesty and Justice." In The South African Truth Commission. Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_6.

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Christie, Kenneth. "Towards Reconciliation or Deepening the Wounds?" In The South African Truth Commission. Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_7.

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Christie, Kenneth. "The Truth Commission: Memory and Change." In The South African Truth Commission. Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_8.

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Conference papers on the topic "Trusts – South Africa"

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Megaw, Greg, and Stephen V. Flowerday. "Phishing within e-commerce: A trust and confidence game." In 2010 Information Security for South Africa (ISSA). IEEE, 2010. http://dx.doi.org/10.1109/issa.2010.5588333.

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Isherwood, Donovan, and Marijke Coetzee. "Enhancing Digital Business Ecosystem trust and reputation with centrality measures." In 2011 Information Security for South Africa (ISSA). IEEE, 2011. http://dx.doi.org/10.1109/issa.2011.6027535.

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Mpofu, Nkosinathi, and Wynand J. C. van Staden. "Evaluating the severity of trust to identity- management-as-a-service." In 2017 Information Security for South Africa (ISSA). IEEE, 2017. http://dx.doi.org/10.1109/issa.2017.8251778.

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Kearney, WD, and HA Kruger. "Considering the influence of human trust in practical social engineering exercises." In 2014 Information Security for South Africa (ISSA). IEEE, 2014. http://dx.doi.org/10.1109/issa.2014.6950509.

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Galpin, Ryan, and Stephen V. Flowerday. "Online social networks: Enhancing user trust through effective controls and identity management." In 2011 Information Security for South Africa (ISSA). IEEE, 2011. http://dx.doi.org/10.1109/issa.2011.6027520.

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Mpofu, Nkosinathi, and Wynand JC van Staden. "A survey of trust issues constraining the growth of Identity Management-as-a-Service(IdMaaS)." In 2014 Information Security for South Africa (ISSA). IEEE, 2014. http://dx.doi.org/10.1109/issa.2014.6950490.

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Burke, Ivan Daniel, Renier van Heerden, and Martin S. Olivier. "Analysing the fairness of trust-based Mobile Ad hoc Network protocols: Comparing the fairness of AODV and TAODV protocols in scenario driven simulations." In 2011 Information Security for South Africa (ISSA). IEEE, 2011. http://dx.doi.org/10.1109/issa.2011.6027528.

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Mgozi, Thembayena, and Richard Weeks. "The impact of cloud computing on the transformation of healthcare system in South Africa." In 2015 ITU Kaleidoscope: Trust in the Information Society (K-2015). IEEE, 2015. http://dx.doi.org/10.1109/kaleidoscope.2015.7383636.

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Nurick, S., L. Boyle, O. Allen, G. Morris, and J. Potgieter. "An Investigation into the Relatively Low Uptake of Residential Stock within South African Real Estate Investmennt Trusts." In 18th African Real Estate Society Conference. African Real Estate Society, 2018. http://dx.doi.org/10.15396/afres2018_138.

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Steyn, Lambertus J., and Tendani Mawela. "A Trust-based e-Commerce Decision-making Model for South African Citizens." In the Annual Conference of the South African Institute of Computer Scientists and Information Technologists. ACM Press, 2016. http://dx.doi.org/10.1145/2987491.2987496.

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Reports on the topic "Trusts – South Africa"

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Tull, Kerina. Social Inclusion and Immunisation. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.025.

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The current COVID-19 epidemic is both a health and societal issue; therefore, groups historically excluded and marginalised in terms of healthcare will suffer if COVID-19 vaccines, tests, and treatments are to be delivered equitably. This rapid review is exploring the social and cultural challenges related to the roll-out, distribution, and access of COVID-19 vaccines, tests, and treatments. It highlights how these challenges impact certain marginalised groups. Case studies are taken from sub-Saharan Africa (the Democratic Republic of Congo, South Africa), with some focus on South East Asia (I
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African Open Science Platform Part 1: Landscape Study. Academy of Science of South Africa (ASSAf), 2019. http://dx.doi.org/10.17159/assaf.2019/0047.

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This report maps the African landscape of Open Science – with a focus on Open Data as a sub-set of Open Science. Data to inform the landscape study were collected through a variety of methods, including surveys, desk research, engagement with a community of practice, networking with stakeholders, participation in conferences, case study presentations, and workshops hosted. Although the majority of African countries (35 of 54) demonstrates commitment to science through its investment in research and development (R&amp;D), academies of science, ministries of science and technology, policies, rec
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