DAUDS Chambers
Over 20 Years of Deep Technical Expertise
DAUDS ON TAX: CONTEMPORARY ISSUES, 1ST EDITION, CORNWELL I. DAUDS, QB PUBLISHERS
Distributed by Juta Publishers www.juta.co.za
“Cornwell Dauds’ contribution to the discipline of tax is commendable. The book is invaluable material for the tax practitioner. It covers a wide variety of tax issues. The international tax issues are particularly relevant to multinational corporations who are often accused of engaging in tax avoidance activities to the detriment of governments. While the book deals with a number of domestic tax issues, on the international tax front it very ably deals with topics such as source-based taxation, residence-based taxation, international double taxation, the taxation of cross-border dividend income, the taxation of cross-border interest income, the taxation of cross-border royalties, the cross-border use of derivatives in tax, the threshold for taxing cross-border business profits, the attribution of profits to a permanent establishment, controlled foreign companies (CFCs) and their tax treatment, transfer pricing and the issue of thin capitalization. Comparative international practices involving countries such as the U.S., the U.K., Canada, Australia, Germany, France, the Netherlands, New Zealand, Ireland contribute to the value of the book”
SA Majiedt, Justice of the Constitutional Court of South Africa
DAUDS ON COMPETITION LAW: SUBSTANTIVE ISSUES, 1ST EDITION, CORNWELL I. DAUDS, QB PUBLISHERS
Distributed by Juta Publishers www.juta.co.za
“Case law, travelling all the way to the Constitutional Court, has made it clear that when it comes to competition law, it is difficult indeed for lawyers to determine whose values are ‘right’ or should prevail. An excellent point made by Dauds in this book, as a recurring refrain in his book, is that there has to be – and indeed this is now occurring – a shift away from a ‘form-based approach to any analysis of whether competition is or is not unfair to one that is effects-based. But to understand effects, one has to have a very good understanding of economics. Here Dauds shows his form, very well indeed. The book is both a handy and scholarly work”
NIGEL WILLIS, Judge of the Supreme Court of Appeal of South Africa
DAUDS ON COMPETITION LAW: LAW,
ECONOMICS AND POLICY,1ST EDITION, CORNWELL I. DAUDS, QB PUBLISHERS
“The effects-based approach, which requires a consideration and analysis of the economic effects of firm behaviour, necessitates an integration of economic theory into competition policy and regulation for a better understanding of competition law. The intersection of competition law, policy and the discipline of economics, more specifically microeconomics, has become particularly relevant in determining the effects of firm behaviour. While policy, influenced by economic theory, typically determines the goals of competition law, the legal framework – the law – regulates firm behaviour. This text attempts to provide an understanding of the policy considerations underlying competition law and demonstrates the influence of economics in the area.”
Cornwell I. Dauds
DAUDS ON FINANCE, 1ST EDITION, CORNWELL I. DAUDS, QB PUBLISHERS
Distributed by Juta Publishers www.juta.co.za
“The book covers major topics in the area of financial derivatives particularly in view of the growing importance in South Africa of the derivatives. A particular strength of the book is its many examples and illustrations. The structure of the book and its detailed discussion of the topic of derivatives provide a solid ground (a good bridging course) for learning derivatives at a more advanced level. I believe that the book will enable students to welcome topics in derivatives as it is usually viewed as a challenging area in the discipline of Finance”
Prof. Heng-Hsing (Andy) Hsieh, PhD (Finance) (University of Cape Town), CFA, MIFM, BComm (Honours)(Finance)(Cum Laude), BComm (Finance)(Summa Cum Laude), Registered Person in Equity (RPE), Futures and Bond Compliance
