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International tax planning and anti-tax avoidance provisions - Hila Zetler.
Includes bibliographical references.
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
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| _version_ | 1867613227458756608 |
|---|---|
| access_status_str | Open Access |
| author | Zetler, Hila |
| author2 | Emslie, Trevor |
| author_browse | Emslie, Trevor Zetler, Hila |
| author_facet | Emslie, Trevor Zetler, Hila |
| author_sort | Zetler, Hila |
| collection | Thesis |
| description | Includes bibliographical references. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/4579 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:32:47.627Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/4579 International tax planning and anti-tax avoidance provisions - Hila Zetler. Zetler, Hila Emslie, Trevor Tax Includes bibliographical references. '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? 2014-07-30T18:10:43Z 2014-07-30T18:10:43Z 2013 Bachelor Thesis Honours HDip http://hdl.handle.net/11427/4579 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Tax Zetler, Hila International tax planning and anti-tax avoidance provisions - Hila Zetler. |
| thesis_degree_str | Bachelor's / Honours |
| title | International tax planning and anti-tax avoidance provisions - Hila Zetler. |
| title_full | International tax planning and anti-tax avoidance provisions - Hila Zetler. |
| title_fullStr | International tax planning and anti-tax avoidance provisions - Hila Zetler. |
| title_full_unstemmed | International tax planning and anti-tax avoidance provisions - Hila Zetler. |
| title_short | International tax planning and anti-tax avoidance provisions - Hila Zetler. |
| title_sort | international tax planning and anti tax avoidance provisions hila zetler |
| topic | Tax |
| url | http://hdl.handle.net/11427/4579 |
| work_keys_str_mv | AT zetlerhila internationaltaxplanningandantitaxavoidanceprovisionshilazetler |