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Department of Commercial Law
International tax planning and anti-tax avoidance provisions - Hila Zetler.
Abstract
dc:description.abstract'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through legal tax planning, he may, despite the ostensible legality thereof, nevertheless harm society. Assuming that such action does, indeed, involve an immoral act, should the legislature intervene?
Degree
thesis:*- Grantor dc:publisher.institution
- Department of Commercial Law
- Year dc:date.issued
- 2013
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Zetler, Hila
- Advisor dc:contributor.advisor
-
- Emslie, Trevor
Rights
- Language dc:language.iso
- eng
Identifiers
dc:identifier.*- Handle dc:identifier.uri
- http://hdl.handle.net/11427/4579
- OAI identifier oai:identifier
- oai:open.uct.ac.za:11427/4579