Retief, Maretha. “A Case for the Need to Improve the Unilateral Double Taxation Relief for Estate Duty in South Africa”. Potchefstroom Electronic Law Journal 27 (September 16, 2024): (Published on 16 September 2024) pp 1–24. Accessed January 28, 2025. https://perjournal.co.za/article/view/17136.