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Associate Professor Johann Hattingh

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 (IBFD) in Amsterdam, where in 2019 he took up the Managing Editorship of the Bulletin for International Taxation.  He has acted as senior international consultant 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.

 

Teaching

LLM in International Taxation

International Tax I FTX5034F

International Tax II FTX5033S

Research Methods in Tax FTX4036S

[see http://www.tax.uct.ac.za/interdisciplinary-courses ] 

 

LLM in Tax Law

General Tax Law Provisions CML5661F/CML4661F (2019 only)

Specific Tax Law Provisions CML5661S/CML4661S (not in 2019)

LLM in the Law of Mineral and Petroleum Extraction and Use

Resource Revenue Law RDL4633S/RDL5633S

[see http://www.mlia.uct.ac.za/llm-law-mineral-and-petroleum-extraction-and-use ]

LLB

Tax Law B CML4507S

 

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

*G. Maisto, S. Austry, J.F. Avery Jones, P. Baker, P. Blessing, R. Danon, S. Goradia, J. Hattingh, K. Inoue, J. Lüdicke, T. Miyatake, A. Nikolakakis, F. Pötgens, K. van Raad, R.J. Vann, B Wiman, “Dual Residence of Companies under Tax Treaties”, International Tax Studies 1 (2018), Journals IBFD.

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.F. 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, 1-10; translated into Chinese in Taxation Translation Journal, 101 Issue 2, pp. 77-88 (June 2017) 《税收译丛》第101期,2017年第2期,第77-88页.

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, 2-10.

J. Hattingh, “The East African Community Multilateral Tax Treaty – Fit for Purpose?”, (2016) 70 Bulletin for International Taxation No. 12, 701-716.

J. Hattingh, “Aubrey Silke’s 1958 PhD Thesis on Tax Avoidance”, (2016) 65 The Taxpayer, 41-43, 61-64.

J. Hattingh and A. Marais, "Retroactive Amendments: Value Shifting and Residence of Companies " (2014) 63 The Taxpayer, 42-47.

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, X v Commissioner for the South African Revenue Service, (2018) 20 International Tax Law Reports 658, 660-681.

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.

 

Print Book chapters

*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 (Hart, Oxford, 2019). 

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 (IFA, 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 (Juta, 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 (Juta, 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 (Kluwer, The Hague, 2015).

*J. Hattingh, South Africa, In Y. Brauner and P. Pistone, eds., BRICS and the Emergence of International Tax Coordination (IBFD 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, IFA, Rotterdam, 2011).

J. Hattingh, South Africa, in G. Maisto, ed., Residence of Companies under Tax Treaties and EC Law (IBFD 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: The Attribution of Profits to Permanent Establishments, in Cahiers de Droit Fiscal International (vol. 91b, IFA Rotterdam 2006).

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

 

On-line Reference Works and Book Chapters

J. Hattingh, Elimination and Prevention of International Double Taxation, in E. Brincker and A. De Koker, eds., Silke on International Tax (2e Ed., LexisNexis On-line, 2019).

J. Hattingh, Beneficial Ownership, in E. Brincker and A. De Koker, eds., Silke on International Tax (2e Ed., LexisNexis On-line, 2019).

J. Hattingh, South Africa - Corporate Taxation, 9th Ed., Country Analyses IBFD (2018). 265 A4 folios. 

J. Hattingh, South Africa - Individual Taxation, 9th Ed., Country Analyses IBFD (2018). 85 A4 folios.

J. Hattingh, South Africa - Corporate Taxation, 10th Ed., Country Surveys IBFD (2018). 60 A4 folios.

J. Hattingh, South Africa - Individual Taxation, 10th Ed., Country Surveys IBFD (2018). 38 A4 folios.

J. Hattingh, South Africa - Business & Investment Guide, 7th Ed., Country Surveys IBFD (2018). 35 A4 folios.

J. Hattingh, Elimination and Prevention of International Double Taxation, in E. Brincker and A. De Koker, eds., Silke on International Tax (LexisNexis On-line, 2010). 116 A4 folios.

J. Hattingh and C. du Toit, Beneficial Ownership, in E. Brincker and A. De Koker, eds., Silke on International Tax (LexisNexis On-line, 2010). 75 A4 folios.

 

Forthcoming (finalised and in the process of publication)

J. Hattingh and M. Eksteen, Chapter 22: South Africa, in G. Maisto (Ed.), New Trends in the Definition of Permanent Establishment (IBFD, Amsterdam, 2019).

J. Hattingh, Rule of Law, in P. Pistone, J. Roeleveld, J. Hattingh, J. Nogueira and C. West (Eds.), Fundamentals of Taxation: An Introduction to Tax Law, Tax Policy and Tax Administration (IBFD, Amsterdam, 20xx).

J. Hattingh, Legal Systems, in P. Pistone, J. Roeleveld, J. Hattingh, J. Nogueira and C. West (Eds.), Fundamentals of Taxation: An Introduction to Tax Law, Tax Policy and Tax Administration (IBFD, Amsterdam, 20xx).

*J. Hattingh, “Comment on ‘How Far Can Judges Go? Implying Terms into Tax Statutes’ by C.L. Jenkins” (20xx submission to Statute Law 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.

 

Dissertations

2006: Master of Law (LL.M) by dissertation, University of Cape Town

"The Normal Tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development’s Model Tax Convention on Income and Capital with a special emphasis on its Discussion Drafts on the attribution of profits to a permanent establishment." Available at http://hdl.handle.net/11427/4630 

2002: Master of Law (LL.M) coursework & minor-dissertation, Leiden University 

"Article 1 of the OECD Model Tax Convention on Income and Capital: Its historical background, function, role and contentious issues surrounding it."

Conferences, seminars & workshops

 

2018

Speaker and panel chair, IBFD Africa Tax Symposium: “Key Global Developments in International Taxation”, Mombasa, Kenya, 9 to 11 May 2018.

Presenter and expert for taxation stream, United Nations Economic Commission for Africa, Annual workshop: “Developing Africa’s economic negotiation capacity”, Libreville, Gabon, 23-27 April 2018.

Panellist, UCT Tax Unit & IBFD Public Seminar: “Taxation and the Digital Economy”, Cape Town 15 February 2018.

 

2017

Speaker, Max Planck Institute for Tax Law and Public Finance, Interdisciplinary Conference: “International Tax Policy in a Disruptive Environment”, Munich, Germany, 14 to 15 December 2017.

Presenter and expert for taxation stream, United Nations Economic Commission for Africa, Annual workshop: “Developing Africa’s economic negotiation capacity”, Accra, Ghana 4-8 December 2017.

Speaker, International Fiscal Association Annual Congress: “IFA-OECD Panel”, Rio de Janeiro, Brazil, 27-31 August 2017.

Speaker, IBFD Africa Tax Symposium: “Are Tax Treaties Depriving African Countries of Vital Revenue?”, Accra, Ghana, 10 to 12 May 2017.

Panellist, UCT Tax Institute & IBFD Public Seminar of BRICS Research Group: “Convergence or divergence? A sample of international tax case law from the BRICS countries”, Cape Town 15 February 2017.

 

2016

Presenter and expert for taxation stream, United Nations Economic Commission for Africa, Annual workshop: “Developing Africa’s economic negotiation capacity”, Johannesburg 5-9 December 2016.

Speaker and panellist,  IBFD & Foundation for International Taxation - International Tax Conference: “BEPS and Beyond BEPS: A Year Later”, Mumbai India, 1-3 December 2016.

Speaker, Mineral Law in Africa (MLiA) Colloquium IV, Namibia, 17-18 November 2016.

Chair & panellist, UCT Tax Institute & IBFD Workshop: “The New Global Tax Order: Does the South African Controlled Foreign Company regime overprotect the tax base and cause harmful economic effects?”, Cape Town 10 October 2016.

Panellist, International Tax Center, Leiden University, Seminar: “BEPS Hard Law Implementations Worldwide”, 70th Congress International Fiscal Association, Madrid Spain, 28 September 2016.

Speaker, IBFD Africa Tax Symposium: “The East African Community Multi-lateral Tax Treaty – Fit for Purpose?”, Lake Victoria Uganda, 3 to 5 May 2016.

Panellist, UCT Tax Institute & IBFD Seminar: “Tax Policy Dialogue: Poverty, inequality and taxation – the contribution of the South African corporate income tax now and in the future”, Cape Town, 20 April 2016.

Panellist, Centre for Tax Law, University of Cambridge, Tax Policy Conference: “The role of judges in the development of tax law”, Christ’s College, Cambridge, 13 April 2016.

Speaker, UCT Tax Institute & IBFD Workshop: “The taxation of services”, Cape Town 18 February 2016.

 

2015

Presenter and expert for taxation stream, United Nations Economic Commission for Africa, Annual workshop: “Developing Africa’s economic negotiation capacity”, Dakar, Senegal 1-4 December 2015.

Panellist, UCT & Research Council of Norway DESTAT project - Public seminar: “Sustainable tax governance in developing countries”, Cape Town 2 October 2015.

Facilitator and speaker, African Union – NEPAD, Regional Dialogue about the taxation of the Extractives Industry, Dakar, Senegal 9-11 September 2015.

Speaker, International Fiscal Association – South Africa, Seminar: “Tax Court rules on the creation of a services permanent establishment under the SA/USA tax treaty”, Cape Town 4 August 2015.

Speaker and panel chair, IBFD Africa Tax Symposium: “Anti-Avoidance Rules”, Victoria Falls, Zambia 17-18 June 2015.

Appearance before a joint public hearing of the Standing Committee on Finance and the Portfolio Committee on Trade & Industry of the Parliament of South Africa, “International tax avoidance by multinationals”, Cape Town 6 May 2015.

Speaker and panellist, UCT Tax Institute & IBFD Seminar & book launch: “BRICS and the Emergence of International Tax Cooperation”, Cape Town, 4 February 2015.