www.ensafrica.com/news/detail/6950/proposed-change-to-the-tax-treatment-of-trust
www.webberwentzel.com/News/Pages/non-resident-beneficiaries-of-resident-trusts-and-the-2023-amendments-to-s-25b.aspx
See also:
www.kisch-ip.com/2024/10/foreign-offshore-trusts-the-current-landscape/