Browsing by Author "Zetler, Hila"

Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    Open Access
    International tax planning and anti-tax avoidance provisions - Hila Zetler.
    (2013) Zetler, Hila; Emslie, Trevor
    '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?