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Department of Commercial Law

Tax havens

Abstract

dc:description.abstract

In the note to the famous Cactus Investments Pty Ltd, the learned authors of Income Tax, Cases and Materials at page 491, JA Heffer stated 'that the tax payers remedy is to arrange his affairs, so far as he is able to, so that he does not attract inequitable or harsh results provides necessity for engaging in effective tax planning.

Degree

thesis:*
Grantor
Department of Commercial Law
Year dc:date.issued
2005

Author and committee

dc:creator, dc:contributor.*
Author dc:creator
  • Dajee, Vimal (Victor)
Advisor dc:contributor.advisor
  • Davis, D. M.

Subjects

dc:subject × 1

Identifiers

dc:identifier.*
Handle dc:identifier.uri
http://hdl.handle.net/11427/38277
OAI identifier oai:identifier
oai:open.uct.ac.za:11427/38277

Chain of custody

source
Harvested from
University of Cape Town
Base URL
open.uct.ac.za/oai/request
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
related terms
citation

Dajee, Vimal (Victor). Tax havens. Department of Commercial Law, 2005. http://hdl.handle.net/11427/38277