Adv. Cornwell Dauds
Cornwell obtained the law degrees BA LLB as well as the BCom(Honours) degree and Postgraduate Advanced Taxation Certificate in South Africa. He pursued postgraduate studies abroad and graduated from Harvard Law School in the USA with the ITP (International Tax Program), a tax qualification, as well as the LLM degree. Cornwell also underwent intensive professional training in the art and skills of trial advocacy in the USA. He later provided trial advocacy training to candidate attorneys at the School for Practical Legal Training at the University of Cape Town.
Cornwell pursued further postgraduate studies at the London School of Economics in the UK where he graduated with the MSc degree in law and accounting. In addition, he obtained the Postgraduate Diploma in Finance from Leicester University in the UK.
He is a member of the Johannesburg Society of Advocates and practises as an advocate in Johannesburg. His practice areas include tax law and competition law. He has written extensively and published in both tax law and competition law.
Areas of Practice
Dauds on Competition Law – Available Now. Purchase →
Dauds on Competition Law
Substantive Issues – 1st Edition
Cornwell I. Dauds
This book deals with competition law and related microeconomic concepts. The following topics are covered: competition law and the influence of economics, competition regulation, elasticities and cross-elasticities of demand and their relevance in competition regulation, economic standards in competition analysis, market structure, market definition, the relevance of market definition, market concentration, market power, horizontal price fixing, vertical price fixing, exclusionary conduct, predatory pricing, excessive pricing, tie-ins (bundlings), the essential facilities doctrine, price discrimination, horizontal mergers, vertical mergers. The manuscript was reviewed by the Competition Commissioner, the Competition Commission’s Chief Legal Counsel as well as Chief Economist. The Commissioner wrote the Foreword to the book.
“This book is both a handy and scholarly work.”
– Supreme Court of Appeal Judge Nigel Willis
Read full review HERE
Books Due for Publication:
Dauds on Tax: Corporate Reorganisation Transactions
This book deals with the tax aspects of reorganisation transactions such as incorporation transactions (asset-for-share transactions), mergers and acquisitions (amalgamations), demergers (unbundlings) and liquidation, winding-up and deregistration transactions. The book also deals with the tax aspects of intragroup transactions, the use of debt in reorganisation transactions, as well as the issue of contributed tax capital (CTC). The manuscript was reviewed by Majiedt JA (Judge of the Supreme Court of Appeal) who also wrote the Foreword.
Dauds on Tax: Taxing Cross-Border Activities
This book deals with international tax issues. The manuscript was reviewed by Judge Dennis Davis (Judge of the Western Cape High Court and Judge-President of the Competition Appeal Court). Topics covered include source-based taxation, residence-based taxation, headquarter companies, international double taxation, taxation of cross-border dividend income, taxation of cross-border interest income, taxation of business profits, attribution of profits to a permanent establishment (PE), controlled foreign companies (CFCs), transfer pricing, thin capitalisation.
Dauds on Derivatives
This book deals with financial derivatives – their nature, the various types of derivative instruments, their uses, the concept of risk and quantitative valuation techniques. The book also deals with the debt securities market, the foreign exchange market, the equities market, the commodities market, credit derivatives, securitisation as well as structured products. The manuscript was reviewed by Prof. Heng-Hsing (Andy) Hshieh (PhD, MIFM, CFA), Deputy Dean (Research), University of the Western Cape. Prof. Hshieh also wrote the Foreword.