International tax planning and anti-tax avoidance provisions - Hila Zetler.

Simple item page
dc.contributor.advisorEmslie, Trevoren_ZA
dc.contributor.authorZetler, Hilaen_ZA
dc.date.accessioned2014-07-30T18:10:43Z
dc.date.available2014-07-30T18:10:43Z
dc.date.issued2013en_ZA
dc.descriptionIncludes bibliographical references.
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?en_ZA
dc.identifier.apacitationZetler, H. (2013). <i>International tax planning and anti-tax avoidance provisions - Hila Zetler</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/4579en_ZA
dc.identifier.chicagocitationZetler, Hila. <i>"International tax planning and anti-tax avoidance provisions - Hila Zetler."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2013. http://hdl.handle.net/11427/4579en_ZA
dc.identifier.citationZetler, H. 2013. International tax planning and anti-tax avoidance provisions - Hila Zetler. University of Cape Town.en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Zetler, Hila AB - '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? DA - 2013 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2013 T1 - International tax planning and anti-tax avoidance provisions - Hila Zetler TI - International tax planning and anti-tax avoidance provisions - Hila Zetler UR - http://hdl.handle.net/11427/4579 ER - en_ZA
dc.identifier.urihttp://hdl.handle.net/11427/4579
dc.identifier.vancouvercitationZetler H. International tax planning and anti-tax avoidance provisions - Hila Zetler. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2013 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/4579en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTaxen_ZA
dc.titleInternational tax planning and anti-tax avoidance provisions - Hila Zetler.en_ZA
dc.typeBachelor Thesis
dc.type.qualificationlevelHonours
dc.type.qualificationnameHDipen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
thesis_law_2013_zetler_h.pdf
Size:
1.08 MB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Other Theses