Entity Taxation: Choosing a Tax Structure Post Ralph
Author(s): Ross SELLER This paper focuses on the changes that have been recommended by the Ralph committee and which the government seems committed to introduce from 1 July 2001 will result in trusts being taxed in the same matter as companies. Other entities will be taxed in a similar manner, with this paper we will deal with trusts in particular and represent an overview of how we expect these provisions to apply.
Author(s): Gil LEVY The Ralph Report invoked many changes to companies and organisations. Many new rules now apply. Under tax reform it is more difficult to choose a business structure in which to operate and there are so many unknown variable. This paper provides an outline of different structures and how they will work under Ralph Reforms.