Johann Hattingh

University of Cape Town (UCT) - Faculty of Law

Assoc Professor

Private Bag

Rondebosch 7701

South Africa

http://www.tax.uct.ac.za/aprof-johann-hattingh

SCHOLARLY PAPERS

28

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Scholarly Papers (28)

1.

Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities

British Tax Review, Vol. 2017, No. 3, pp. 295-373, 2017, Bulletin for International Taxation, Part 1, Vol. 71, No. 9, pp. 475-503, 2017, Bulletin for International Taxation, Part 2, Vol. 71, No. 10, pp. 553-567, 2017, Sydney Law School Research Paper No. 17/59
Number of pages: 81 Posted: 20 Jul 2017 Last Revised: 31 Oct 2017
Ernst & Young, CMS Bureau Francis Lefebvre, London School of Economics & Political Science (LSE) - London School of Economics, Field Court Tax Chambers, KPMG Washington National Tax Practice, University of Lausanne, BMR Advisors, University of Cape Town (UCT) - Faculty of Law, Jones Day - Tokyo Office, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza, Adachi Henderson Miyatake & Fujita, Leiden University, The University of Sydney Law School and Uppsala University
Downloads 305 (104,545)
Citation 1

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International tax, tax treaties, BEPS, fiscally transparent entities

2.

The Legal and Related Challenges, and Emerging Solutions for Implementation of the BEPS Multilateral Instrument

Global Taxation (July 2017), 29-36
Number of pages: 12 Posted: 12 Aug 2017 Last Revised: 18 Sep 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 143 (213,955)

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International Tax Law, Tax Avoidance, BEPS, South Africa, Mauritius, India

3.

Fowler v HMRC: Divers and the Dangers of Deeming

(2016) British Tax Review, No. 4, 417-434
Number of pages: 19 Posted: 25 Jul 2017 Last Revised: 19 Jul 2019
Johann Hattingh and John Avery Jones
University of Cape Town (UCT) - Faculty of Law and London School of Economics & Political Science (LSE) - London School of Economics
Downloads 106 (267,773)

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Tax Treaties, Treaty Interpretation, Income Classification

4.

On the Origins of Model Tax Conventions: 19th Century German Tax Treaties and Laws Concerned with the Avoidance of Double Taxation

Copy of the final pre-copyediting and typesetting version, not be cited as the final print version available at Bloomsbury dot com and originally published in Studies in the History of Tax Law, vol 6, J. Tiley ed, (Hart: Oxford 2013), 31-79
Number of pages: 47 Posted: 28 Jul 2017 Last Revised: 21 Aug 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 73 (340,506)

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History of Tax, International Tax Law, Tax Treaties, Prussia, Otto von Bismarck

5.

Article 1 of the OECD Model Tax Convention on Income and Capital in Historical and Functional Perspective

(2004) 121 South African Law Journal 64-92
Number of pages: 29 Posted: 23 Aug 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 64 (362,660)

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Tax Treaties, Treaty Interpretation, History of the OECD Model Tax Convention on Income and Capital

6.

Commentary: Pienaar Brothers (Pty) Ltd v Commissioner for the South African Revenue Service Another

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.
Number of pages: 73 Posted: 20 Aug 2018
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 40 (445,678)

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Retroactive tax legislation, Rule of Law, Deprivation of property

7.

Legal Considerations Arising from the Use of Memoranda of Understanding in Bilateral Tax Treaty Relations

Forthcoming, G. Maisto (Ed.), Contemporary Tax Issues (International Bureau for Fiscal Documentation), marking the 50th anniversary of the International Tax Group
Number of pages: 75 Posted: 12 Dec 2019
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 18 (560,288)

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international treaty law; international tax treaty law, memoranda of understanding

8.

Taxation of Technical Service Fee Income: Selected Aspects of the Policy & Tax Treaty Practice of South Africa Relevant for Brazilian Taxpayers

D.V. de Biasi Cordeiro, E.S. Gomes, F. C. Pepe, G. Teixeira Godoy, Eds., Estudos de Tributação Internacional, Vol. 3, (Editora Lumen Juris, Rio de Janeiro, 2019)
Number of pages: 31 Posted: 09 Jan 2020
Johann Hattingh and Jane Mann
University of Cape Town (UCT) - Faculty of Law and University of Cape Town (UCT), Faculty of Law, Students
Downloads 17 (566,413)

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Technical service fees, double taxation, income tax treaties

9.

Commentary: Shuttleworth and Another v. South African Reserve Bank and Another

J. Hattingh, Commentary, Shuttleworth and another v South African Reserve Bank and another, (2015) 17 International Tax Law Reports 956, 957-962.
Number of pages: 51 Posted: 20 Aug 2018
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 17 (566,413)

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Definition of tax, South Africa, Constitutional Law

10.

On the Introduction of Income Tax in South Africa by Genl. JC Smuts: Three Eventful Months (24 April 1914 to 20 July 2014)

Published in 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, (2016) Juta & Co: Cape Town, 54-76
Number of pages: 23 Posted: 28 Jul 2017 Last Revised: 26 Oct 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 17 (566,413)

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Income Tax, Tax History, South Africa, Redistrubution, Jan Smuts

11.

Commentary: Krok and Another v Commissioner for the South African Revenue Services

J. Hattingh, Commentary, Krok and another v Commissioner for the South African Revenue Services, (2015) 18 International Tax Law Reports 42, 44-52.
Number of pages: 33 Posted: 20 Aug 2018
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 16 (572,592)

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Cross-Border Enforcement of Taxes, Revenue Rule, Conflict of Laws

12.
Downloads 15 (578,927)

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Jan Smuts, Approach to History on University Campus

13.

Commentary: AB LLC and Another v Commissioner of the South African Revenue Services

J. Hattingh, Commentary, AB LLC and another v Commissioner of the South African Revenue Services, (2015) 17 International Tax Law Reports 911, 915-932.
Number of pages: 45 Posted: 20 Aug 2018
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 13 (592,030)

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Double Tax Conventions, Interpretation, Permanent Establishment, Presence of consultancy staff

14.

ABC Proprietary Ltd v Commissioner for the South African Revenue Services

International Tax Law Reports (2019) 22 ITLR 153, Commentary, 155-175
Number of pages: 38 Posted: 29 Jan 2020
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 12 (598,838)

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Most favoured nation tax treatment, tax treaty interpretation

15.

The Tax Treatment of Cross-Border Partnerships under Model-Based Tax Treaties: Some Lessons from Grundlingh v. The Commissioner for South African Revenue Service

(2010) 127 South African Law Journal, 38-50
Number of pages: 13 Posted: 25 Aug 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 12 (598,838)

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Tax Treaties, Treaty Interpretation, Income Classification, Partnership Law

16.

Corporate-Shareholder Taxation in South Africa: 1914-1953

Published as 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, (2016) Juta & Co: Cape Town, 80-110
Number of pages: 31 Posted: 28 Jul 2017 Last Revised: 26 Oct 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 10 (612,051)
Citation 1

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Income Tax History, South Africa, Corporate-Shareholder Tax

17.

Commentary: X V. Commissioner for the South African Revenue Service

J. Hattingh, Commentary, X v Commissioner for the South African Revenue Service, (2018) 20 International Tax Law Report 658, 660-681.
Posted: 18 Aug 2018
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law

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Double Taxation Convention, Interpretation, Place Where Employment Exercised, Source of Employment Income

18.

The EU and Third Countries: Direct Taxation - South Africa

Published in J. Hattingh, South Africa, In M. Lang and P. Pistone, Eds., The EU and Third Countries: Direct Taxation, (2007) Kluwer: The Hague, 917-942
Posted: 28 Jul 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law

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EU Tax Law, South Africa

19.

Residence of Companies Under Tax Treaties and EC Law - South Africa

Published in J. Hattingh, South Africa, In G. Maisto, Ed., Residence of Companies under Tax Treaties and EC Law, (2009) IBFD: Amsterdam, 603-752
Posted: 28 Jul 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law

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International Tax Law, Private International Law, Conflicts of Law, Company Residence, Tax Residence, South Africa

20.

Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective - South Africa

Published in 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, 4th Edition, (2015) Kluwer: The Hague
Posted: 28 Jul 2017
Johann Hattingh, Chris de Bruyn and David Lermer
University of Cape Town (UCT) - Faculty of Law, Independent and Independent

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International Tax Law, Permanent Establishments, South Africa

21.

Key Practical Issues to Eliminate Double Taxation of Business Income - South Africa

Published in J. Hattingh, South Africa, in Key Practical Issues to Eliminate Double Taxation of Business Income, Cahiers de Droit Fiscal International, vol. 96b, (2011) Kluwer: Rotterdam
Posted: 28 Jul 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law

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Double Taxation, South Africa

22.

Elimination and Prevention of International Double Taxation

Published in J. Hattingh, Elimination and Prevention of International Double Taxation, In E. Brincker and A. De Koker, Eds., Silke on International Tax, (2010) LexisNexis: On-line
Posted: 28 Jul 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law

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International Tax Law, Double Tax, South Africa

23.

BRICS and the Emergence of International Tax Coordination - South Africa

Published in J. Hattingh, South Africa, In Y. Brauner and P. Pistone, eds., BRICS and the Emergence of International Tax Coordination, (2015) IBFD: Amsterdam
Posted: 28 Jul 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law

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BRICS, International Tax, South Africa

24.

Beneficial Ownership - South Africa

Published in J. Hattingh and C. du Toit, Beneficial Ownership, In E. Brincker and A. De Koker, Eds., Silke on International Tax, (2010) LexisNexis: On-line
Posted: 28 Jul 2017
Johann Hattingh and Charl du Toit
University of Cape Town (UCT) - Faculty of Law and Independent

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International Tax Law, Beneficial Owner, South Africa

25.

Recent Developments Regarding the Taxation of Pensions Under Tax Treaties from a German and a South African Perspective

71 Bulletin for International Taxation, No. 1, (2017)
Posted: 24 Jul 2017
Johann Hattingh, Christian Kahlenberg and Tobias Hagemann
University of Cape Town (UCT) - Faculty of Law, Independent and Independent

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Tax Treaties, Taxation of Cross-Border Pension Income, South Africa & Germany

26.

The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?

71 Bulletin for International Taxation, No. 3/4, (2017), Global Taxation India, with a Chinese translation: Taxation Translation Journal, Issue 101, No. 2, 77-88, 2017
Posted: 24 Jul 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law

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Tax Treaties, Multilateralism, BEPS, MLI

27.

The East African Community Multilateral Tax Treaty – Fit for Purpose?

70 Bulletin for International Taxation, No. 12, (November 2016)
Posted: 24 Jul 2017
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law

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Tax Treaties, Multilateralism, Regional Integration, BEPS

28.

The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation - South Africa

West, C., Hattingh, J. [2016]. The notion of tax and the elimination of international double taxation or double non-taxation. (In Helminen, M. (ed.), Cahiers de droit fiscal international The Hague, Netherlands
Posted: 21 Nov 2016
Johann Hattingh and Craig West
University of Cape Town (UCT) - Faculty of Law and University of Cape Town (UCT)

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