Browsing by Author "Dajee, Vimal (Victor)"

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    Tax havens
    (2005) Dajee, Vimal (Victor); Davis, D. M.
    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.