UYS, W R; DE HART, K L; WILCOCKS, J S; VENTER, J MP. Crossing the Rubicon: Is the use of a realisation company still a viable tax planning tool?. Southern African Business Review, [S. l.], v. 19, p. 183–205, 2019. DOI: 10.25159/1998-8125/5796. Disponível em: https://www.unisapressjournals.co.za/index.php/SABR/article/view/5796. Acesso em: 18 nov. 2025.