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Associate Professor Johann Hattingh

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Johann Hattingh is Associate Professor in the Department of Commercial Law and an Advocate of the High Court of South Africa.  He was formerly adjunct Associate Professor in UCT's Department of Finance and Tax and practiced in the field of international taxation with PwC. He conducted his doctoral research at the Center for Tax Law in the Law Faculty of the University of Cambridge and holds master’s degrees in tax law from the Universities of Cape Town and Leiden in the Netherlands. He has lectured and tutored at the International Tax Centre of Leiden University, Stellenbosch University and the University of Cambridge. Since 2003 he holds an association with the International Bureau of Fiscal Documentation in Amsterdam.  He consults for the UN Economic Commission for Africa, participated in the tax work of NEPAD on behalf of the African Union, serves as Rapporteur for Africa in the International Law Association's Study Group on International Taxation and is executive board member of the International Fiscal Association-South Africa.

Publications

SSRN author page:  https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=1779840  

Google scholar page:  https://scholar.google.co.za/citations?user=LmVEeIYAAAAJ&hl=en  

 

* denotes peer review publications

Journals

J. Hattingh, “The Impact of the BEPS Multilateral Instrument on International Tax Policies”, (2018) 72 Bulletin for International Taxation, no. 4/5, 234-247.

*A. Nikolakakis, S. Austry, J. Avery Jones, P. Baker, P. Blessing, R. Danon, S. Goradia, J. Hattingh, K. Inoue, J. Lüdicke, G. Maisto, T. Miyatake, K. van Raad, R.J. Vann, B Wiman, “Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities” (2017) British Tax Review, No. 3, 295-373 and (2017) 71 Bulletin for International Taxation No. 9/10, 475-504, 553-567. Available at SSRN: https://ssrn.com/abstract=3005860 

J. Hattingh, "The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?", (2017) Global Taxation, 1, 27 and 71 Bulletin for International Taxation No. 3/4.

T. Hagemann, J. Hattingh & C. Kahlenberg, "Recent Developments Regarding the Taxation of Pensions under Tax Treaties from a German and a South African Perspective", (2017) 71 Bulletin for International Taxation No. 1, 2.

J. Hattingh, “The East African Community Multilateral Tax Treaty – Fit for Purpose?”, (2016) 70 Bulletin for International Taxation No. 12, 701.

J. Hattingh, “Aubrey Silke’s 1958 PhD Thesis on Tax Avoidance”, (2016) 65 The Taxpayer, 41, 61.

J. Hattingh and A. Marais, "Retroactive Amendments: Value Shifting and Residence of Companies " (2014) 63 The Taxpayer, 42.

J. Hattingh, "An Overview of the Court System of South Africa with Emphasis on the Resolution of Tax Disputes", (2011) 65 Bulletin for International Taxation, No. 3, 127.

*J. Hattingh, "The tax treatment of cross-border partnerships under model-based Bilateral Tax Conventions: A Case & Methodology" (2010) 6 Cambridge Journal of International and Comparative Law (formerly CSLR), 16.

*J. Hattingh, "The Tax Treatment of Partnerships under Model-based Bilateral Tax Treaties: Some Lessons from JJ Grundlingh v. The Commissioner for the South African Revenue Service" (2010) 127 The South African Law Journal, 38.

J. Hattingh, "The Volkswagen case and the Secondary Tax on Companies: Part 1 - The Outcome" (2009) 63 Bulletin for International Taxation, No. 10, 442.

J. Hattingh, "The Volkswagen case and the Secondary Tax on Companies: Part 2 – The Effect on the Taxation of Dividends with Emphasis on Deemed (Constructive) Dividends" (2009) 63 Bulletin for International Taxation, No. 11, 509.

*J. Hattingh, "Article 1 of the OECD Model Tax Convention on Income and Capital in historical and functional perspective" (2004) 121 The South African Law Journal, 64.

J. Hattingh, "The Role and Function of Article 1 of the OECD Model" (2003) 57 Bulletin for International Fiscal Documentation, No. 11, 546.

J. Hattingh, "Article 1 of the OECD Model: Historical Background and the Issues Surrounding It" (2003) 57 Bulletin for International Fiscal Documentation, No. 5, 215.

Case Notes

*J. Hattingh, Commentary, Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service and another, (2017) 20 International Tax Law Reports 284, 288-293.

*J. Avery Jones and J. Hattingh, Fowler v. HMRC: divers and the dangers of deeming, (2016), British Tax Review, 4, 417-434.

*J. Hattingh, Commentary, Krok and another v Commissioner for the South African Revenue Services, (2015) 18 International Tax Law Reports 42, 44-52.

*J. Hattingh, Commentary, AB LLC and another v Commissioner of the South African Revenue Services, (2015) 17 International Tax Law Reports 911, 915-932.

*J. Hattingh, Commentary, Shuttleworth and another v South African Reserve Bank and another, (2015) 17 International Tax Law Reports 956, 957-962.

Book chapters

J. Hattingh & C. West, South Africa, in M. Helminen, ed., The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation, Cahiers de Droit Fiscal International, vol. 101b (The Hague 2016).

*J. Hattingh,  Corporate-shareholder taxation in South Africa: 1914-1953, In J. Hattingh, J. Roeleveld and C. West, eds., Income Tax in South Africa – The First 100 Years, (Cape Town 2016).

*J. Hattingh,  On the Introduction of Income Tax in South Africa by Genl. JC Smuts: Three Eventful Months (24 April 1914 to 20 July 2014), In J. Hattingh, J. Roeleveld and C. West, eds., Income Tax in South Africa – The First 100 Years, (Cape Town 2016).

J. Hattingh, C. de Bruyn and D. Lermer, South Africa, In. E. Reimer, S. Schmid and N. Urban, eds., Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective, (The Hague 2015).

*J. Hattingh, South Africa, In Y. Brauner and P. Pistone, eds., BRICS and the Emergence of International Tax Coordination, (Amsterdam 2015).

J. Hattingh, On The Origins of Model Tax Conventions: Nineteenth-Century German Tax Treaties and Laws Concerned with the Avoidance of Double Tax, In J. Tiley, Ed., Studies in the History of Tax Law, vol. 6, (Oxford 2013), 31-79.

J. Hattingh, South Africa, in Key Practical Issues to Eliminate Double Taxation of Business Income, Cahiers de Droit Fiscal International, vol. 96b, (Rotterdam 2011).

J. Hattingh, Elimination and Prevention of International Double Taxation, In E. Brincker and A. De Koker, Eds., Silke on International Tax,  On-line (Durban 2010).

J. Hattingh and C. du Toit, Beneficial Ownership, In E. Brincker and A. De Koker, Eds., Silke on International Tax, On-line (Durban 2010).

J. Hattingh, South Africa, In G. Maisto, Ed., Residence of Companies under Tax Treaties and EC Law, (Amsterdam 2009), 603-752.

J. Hattingh, South Africa, In M. Lang and P. Pistone, Eds., The EU and Third Countries: Direct Taxation, (The Hague 2007), 917-942.

J. Hattingh and B. Newton, South Africa, in The Attribution of Profits to Permanent Establishments, Cahiers de Droit Fiscal International, vol. 91b (Rotterdam 2006).

J. Hattingh, South Africa, in R. Russo, Ed., The Attribution of Profits to Permanent Establishments: The taxation of intra-company dealings, (Amsterdam 2005), 285-312.

J. Hattingh and C. du Toit, Zuid afrika, In Nederlandse Regelinge van Internationale Belastingrecht, Loose-leaf (The Hague 2002-).  

On-line Books

J. Hattingh, South Africa - Corporate Taxation, 8th Ed., Country Analyses IBFD (2017). 265 A4 folios. 

J. Hattingh, South Africa - Individual Taxation, 8th Ed., Country Analyses IBFD (2017). 85 A4 folios.

J. Hattingh, South Africa - Corporate Taxation, 9th Ed., Country Surveys IBFD (2017). 60 A4 folios.

J. Hattingh, South Africa - Individual Taxation, 9th Ed., Country Surveys IBFD (2017). 38 A4 folios.

J. Hattingh, South Africa - Business & Investment Guide, 6th Ed., Country Surveys IBFD (2017). 35 A4 folios.

Forthcoming (2018)

*A. Nikolakakis, J.F. Avery Jones, P. Baker, K. van Raad, S.H. Goldberg, P. Blessing, J. Lüdicke, G. Maisto, T. Miyatake, K. Inoue, R.J. Vann, B. Wiman, R. Danon, S. Goradia, S. Austry and J. Hattingh, “Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, With Respect to Fiscally Transparent Entities”, (2018 submission to British Tax Review and World Tax Journal).

*J. Avery Jones and J. Hattingh, De Beers Consolidated Mines Ltd v Howe (1906) - Corporate residence: an early attempt at European harmonisation, in D. de Cogan and J. Snape Eds., Landmark Cases in Revenue Law (2018 Oxford). 

*J. Hattingh, “Comment on ‘How Far Can Judges Go? Implying Terms into Tax Statutes’ by C.L. Jenkins” (2018 submission to British Tax Review).

Other academic

Translation (German to English): Re Shareholder Discrimination by German Thin Capitalisation Rules (Part II) (2014) 17 International Law Reports 711, 725-735.