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A Case for the Need to Improve the Unilateral Double Taxation Relief for Estate Duty in South Africa
Autor:
Maretha Retief
Publikováno v:
Potchefstroom Electronic Law Journal, Vol 27 (2024)
This article aims to address a specific problem statement, namely how the unilateral relief under the Estate Duty Act can be enhanced to alleviate the potential hardship of double estate taxation on cross-border estates. Double taxation is a common o
Externí odkaz:
https://doaj.org/article/fc8f3f1aaf41491db4e26c55a6ac4b4e
