A Case for the Need to Improve the Unilateral Double Taxation Relief for Estate Duty in South Africa
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 occurrence when a person owns properties in more t...
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| Format: | Article |
| Language: | Afrikaans |
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North-West University
2024-09-01
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| Series: | Potchefstroom Electronic Law Journal |
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| Online Access: | https://perjournal.co.za/article/view/17136 |