Beneficial ownership transparency of trusts in South Africa
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Publication type
Briefing
Publication
Country focus
Republic of South Africa
Topics
Trusts and legal arrangements
Sections
Implementation
Summary
This briefing describes the background applicable to the beneficial ownership transparency (BOT) of trusts including key trends emerging from international best practice. It discusses the context of BOT and considerations applicable to designing an effective BOT of trusts regime. The briefing then discusses South Africa’s BOT of trusts regime through the framework of the Open Ownership Principles.