Johann Hattingh

Darwin College

The Operation of Model-Based Tax Treaties over Time: Changing Domestic Law - Unchanging Treaty Obligations?

Start Date: 2009/10.

End Date: 2014/10.

Professional affiliations:

PricewaterhouseCoopers Cape Town, Global Tax Services.

Former member of the Johannesburg Bar.

 

Professional qualifications:

Advocate of the High Court of South Africa.

 

Academic qualifications:

LL.M (UCT) (2006)

LL.M (International Taxation) (Leiden) (2002)

LL.B (Stell) (2000)

B.Comm (Law) (Stell) (1998)

 

Awards:

Avery Jones Award 2010, 2011

Cambridge Commonwealth Scholar (2009-2012)

Herman Coster Scholar (2002)

DELTA Scholar (2001)

Current focus areas include tax law,  international law and comparative law.

General areas of particular interest are contract law, the law of things, legal history (Roman-Dutch law and South African tax law history).

Master's degrees theses:

"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", submitted to the University of Cape Town, 1 March 2006.

"Article 1 of the OECD Model Tax Convention on Income and Capital: Its historical background, function, role and contentious issues surrounding it", submitted to the University of Leiden, 1 August 2002.

Book/database chapters:

Hattingh, J. "Key practical issues to eliminate double taxation of business income – South African Branch Report", Vol. 96b (2011) IFA Cahiers de Droit Fiscal International: Rotterdam.

Hattingh, J. "Elimination and Prevention of International Double Taxation" in Brincker, E. and De Koker, A., Eds. "Silke on International Tax", 2010 LexisNexis: Durban.

Hattingh, J. and Du Toit, C. "Beneficial Ownership" in Brincker, E. and De Koker, A., Eds. "Silke on International Tax", 2010 LexisNexis: Durban.

Hattingh, J. in Wijnen, Ed. "IBFD Tax Treaty Case Law Database: South Africa, Botswana, Zimbabwe", On-line, IBFD: Amsterdam.

Hattingh, J. "Chapter 19: South Africa" in Maisto, Ed. "Residence of Companies under Tax Treaties and EC Law", EC & International Tax Law Series, Vol. 5 2009 IBFD: Amsterdam.

Hattingh, J. "The South African Perspective" in Pistone, Ed. "The EU and Third Countries: Direct Taxation", 2007 Linde Verlag: Vienna.

Hattingh, J. with Newton, B. "The Attribution of Profits to Permanent Establishments – South African Branch Report", Vol. 92b (2006) IFA Cahiers de Droit Fiscal International: Rotterdam.

Hattingh, J. in Russo, Ed. "The Attribution of Profits to Permanent Establishments: The taxation of intra-company dealings", 2005 IBFD: Amsterdam.

Hattingh, J. with Du Toit, C. "Zuid afrika" in "Nederlandse Regelinge van Internationale Belastingrecht", Loose-leaf edition, Kluwer Law International: The Hague.

Academic Journal Articles:

Hattingh, J. "An Overview of the Court System of South Africa with Emphasis on the Resolution of Tax Disputes", Bulletin for International Taxation, IBFD: Amsterdam 3/2011.

Hattingh, J. "The Tax Treatment of Cross-border Partnerships under Model-based Bilateral Double Tax Conventions: A Case & Methodology", Cambridge Student Law Review, vol. 6, [2010], 16.

Hattingh, J. "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", South African Law Journal, vol. 127, Part 1, 2010, 38.

Hattingh, J. "The Volkswagen case and the Secondary Tax on Companies: Part 1 - The Outcome", Bulletin for International Taxation, IBFD: Amsterdam 10/2009.

Hattingh, J. "The Volkswagen case and the Secondary Tax on Companies: Part 2 – The Effect on the Taxation of Dividends with Emphasis on Deemed (Constructive) Dividends", Bulletin for International Taxation, IBFD: Amsterdam 11/2009.

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

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

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

Dr Peter Harris

Prof James Crawford