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

35

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Scholarly Papers (35)

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 428 (87,580)
Citation 1

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International tax, tax treaties, BEPS, fiscally transparent entities

2.

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration

Fundamentals of Taxation, July 2019
Number of pages: 28 Posted: 04 Aug 2020
Vienna University of Economics and Business, University of Cape Town (UCT), University of Cape Town (UCT) - Faculty of Law, International Bureau of Fiscal Documentation and International Bureau for Fiscal Documentation (IBFD)
Downloads 337 (114,981)

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Taxation, Tax law, International taxation

3.

Sasol Oil v CSARS: Judicial Reinterpretation of Legal Doctrine to Address Tax Avoidance in South Africa

(2020) British Tax Review, no. 2, 1
Number of pages: 11 Posted: 28 Jul 2020
Johann Hattingh and Afton Titus
University of Cape Town (UCT) - Faculty of Law and University of Cape Town
Downloads 199 (194,838)

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tax avoidance, sham transactions, statutory interpretation, judicial control of doctrine, mixed legal systems, South Africa

4.

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 174 (219,308)

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

5.

Fowler v HMRC (UK Supreme Court): Neither Fish nor Fowler: Tax Treaty Implications of Domestic Deeming Rules

(2020) British Tax Review, no.4, 537-547
Number of pages: 12 Posted: 30 Nov 2020
Ernst & Young, KPMG Washington National Tax Practice, Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza, University of Cape Town (UCT) - Faculty of Law and London School of Economics & Political Science (LSE) - London School of Economics
Downloads 160 (235,492)

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Statutory Deeming; Tax Treaty Interpretation; Relationship Between Domestic and International Law; Double Non-Taxation

6.

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 158 (237,993)

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Tax Treaties, Treaty Interpretation, Income Classification

7.

De Beers Consolidated Mines Ltd V Howe (1906) Corporate Residence: An Early Attempt at European Harmonisation

Copy of the final pre-copyediting and typeset version, not be cited as the final print version available at Bloomsbury dot com and originally published in D. de Cogan and J. Snape (Eds), Landmark Cases in Revenue Law (Hart, Oxford, 2019) 67-90.
Number of pages: 37 Posted: 28 Aug 2020 Last Revised: 29 Aug 2020
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 150 (248,421)

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corporate tax residence; history of tax; comparative legal history; revenue law

8.

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 149 (249,696)
Citation 1

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

9.

Dual Residence of Companies under Tax Treaties

IBFD International Tax Studies 1 (2018), 3-84.
Number of pages: 84 Posted: 13 Jan 2021
Catholic University of the Sacred Heart of Milan - Catholic University of the Sacred Heart of Piacenza, 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, Adachi Henderson Miyatake & Fujita, Ernst & Young, VU University Amsterdam, affiliation not provided to SSRN, The University of Sydney Law School and affiliation not provided to SSRN
Downloads 101 (332,019)

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Tax Residence; Dual Corporate Residence; Tax Treaty History; Tax Treaty Interpretation; Tax Treaty Policy

10.

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 86 (367,566)

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

11.

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 79 (386,561)

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Retroactive tax legislation, Rule of Law, Deprivation of property

12.

Fowler v Revenue and Customs Commissioners [2020] UKSC 22

International Tax Law Reports (2020) 22 ITLR 679, Commentary, 681-688
Number of pages: 22 Posted: 27 Jul 2020
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 74 (401,113)
Citation 1

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tax treaty interpretation, purposive interpretation, deeming, domestic law and treaty law, United Kingdom

13.

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 60 (451,133)

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Most favoured nation tax treatment, tax treaty interpretation

14.

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 48 (494,513)

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Technical service fees, double taxation, income tax treaties

15.

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 44 (512,144)
Citation 1

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Income Tax History, South Africa, Corporate-Shareholder Tax

16.

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 43 (516,720)

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

17.

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 42 (521,394)

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Definition of tax, South Africa, Constitutional Law

18.

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

G. Maisto (Ed.), Current Tax Treaty Issues: 50th Anniversary of the International Tax Group (2020, IBFD Amsterdam), 359-438.
Number of pages: 75 Posted: 12 Dec 2019 Last Revised: 02 Dec 2020
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 40 (530,948)

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

19.

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 33 (567,236)

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

20.
Downloads 33 (567,236)

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Jan Smuts, Approach to History on University Campus

21.

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 32 (572,693)

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

22.

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.
Number of pages: 34 Posted: 18 Aug 2018 Last Revised: 15 Jul 2020
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 25 (615,699)

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

23.

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 17 (672,171)

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Tax Treaties, Treaty Interpretation, Income Classification, Partnership Law

24.

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

Published as J. Hattingh, South Africa, in G. Maisto, Ed., Residence of Companies under Tax Treaties and EC Law, (2009, IBFD, Amsterdam), 603-752.
Number of pages: 101 Posted: 28 Jul 2017 Last Revised: 15 Jul 2020
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 13 (702,640)

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

25.

The EU and Third Countries: Direct Taxation - South Africa

J. Hattingh, South Africa, in M. Lang and P. Pistone, Eds., The EU and Third Countries: Direct Taxation, (2007 Kluwer, The Hague) 917-942.
Number of pages: 22 Posted: 28 Jul 2017 Last Revised: 15 Jul 2020
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law
Downloads 3 (781,288)

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EU Tax Law, South Africa

26.

The Relevance of BEPS Materials for Tax Treaty Interpretation

J. Hattingh, "The Relevance of BEPS Materials for Tax Treaty Interpretation" (2020) 74 Bulletin for International Taxation, 4/5, 179-196.
Posted: 19 Oct 2020
Johann Hattingh
University of Cape Town (UCT) - Faculty of Law

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Legal Hermeneutics, Interpretation of Tax Treaties, Base Erosion and Profit Shifting

27.

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

28.

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

29.

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

30.

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

31.

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

32.

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

33.

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

34.

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

35.

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 International Bureau for Fiscal Documentation (IBFD)

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