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.

Cornwell is also a member of the South African Institute of Professional Accountants and holds the designation Professional Tax Specialist (SA). He has acted as a judge of the High Court.

Cornwell is also a member of Addington Chambers in London, a set made up of a group of barristers specialising in taxation and revenue law, and related areas of work such as commercial, financial services and international work. For more details visit www.addingtonchambers.com


Dauds on Tax –  Available Now. Purchase 


Dauds on Tax

Contemporary Issues – 1st Edition

Cornwell I. Dauds

In a rapidly evolving world of commerce, economic activity involving the reorganisation of businesses and the interests of taxpayers has shown a significant increase. While elsewhere reorganisation transactions have been driven by business, regulatory and tax imperatives, the phenomenon has since become increasingly apparent in South Africa too. Invariably, reorganisation transactions have tax implications which present undeniable challenges which are typically compounded by the ever-changing tax landscape as well as the ever-increasing tax compliance burden.
This book is aimed at providing a better understanding of the tax principles particularly relevant to, among others, corporate reorganisation transactions, as well as the policy and economic considerations underlying the reasoning behind treating these and other transactions differently from a tax perspective. The book covers domestic as well as cross-border tax issues.

“It is highly recommended..”

– Judge of the Constitutional Court of South Africa  SA Majiedt

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

A comprehensive list of published articles and references is available here.

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