Private Bag X3
Rondebosch
Cape Town, Western Cape 7701
South Africa
http://www.tax.uct.ac.za/aprof-johann-hattingh
University of Cape Town
SSRN RANKINGS
in Total Papers Downloads
Taxation, Tax law, International taxation
International tax, tax treaties, BEPS, fiscally transparent entities
corporate tax residence; history of tax; comparative legal history; revenue law
tax avoidance, sham transactions, statutory interpretation, judicial control of doctrine, mixed legal systems, South Africa
Tax Residence; Dual Corporate Residence; Tax Treaty History; Tax Treaty Interpretation; Tax Treaty Policy
History of Tax, International Tax Law, Tax Treaties, Prussia, Otto von Bismarck
Statutory Deeming; Tax Treaty Interpretation; Relationship Between Domestic and International Law; Double Non-Taxation
International Tax Law, Tax Avoidance, BEPS, South Africa, Mauritius, India
Tax Treaties, Treaty Interpretation, Income Classification
treaty law; treaty interpretation; dual tax residence
Retroactive tax legislation, Rule of Law, Deprivation of property
tax treaty interpretation, purposive interpretation, deeming, domestic law and treaty law, United Kingdom
Most favoured nation tax treatment, tax treaty interpretation
Double Tax Conventions, Interpretation, Permanent Establishment, Presence of consultancy staff
Tax Treaties, Treaty Interpretation, History of the OECD Model Tax Convention on Income and Capital
Definition of tax, South Africa, Constitutional Law
Income Tax, Tax History, South Africa, Redistrubution, Jan Smuts
Technical service fees, double taxation, income tax treaties
Cross-Border Enforcement of Taxes, Revenue Rule, Conflict of Laws
Double Taxation Convention, Interpretation, Place Where Employment Exercised, Source of Employment Income
Income Tax History, South Africa, Corporate-Shareholder Tax
international treaty law; international tax treaty law, memoranda of understanding
Jan Smuts, Approach to History on University Campus
International Tax Law, Private International Law, Conflicts of Law, Company Residence, Tax Residence, South Africa
Tax Treaties, Treaty Interpretation, Income Classification, Partnership Law
EU Tax Law, South Africa
OECD Model, dual residence, tax treaty, place of effective management, MAP, EU law, arbitration, non-discrimination, MLI, case law
Legal Hermeneutics, Interpretation of Tax Treaties, Base Erosion and Profit Shifting
International Tax Law, Permanent Establishments, South Africa
Double Taxation, South Africa
International Tax Law, Double Tax, South Africa
BRICS, International Tax, South Africa
International Tax Law, Beneficial Owner, South Africa
Tax Treaties, Taxation of Cross-Border Pension Income, South Africa & Germany
Tax Treaties, Multilateralism, BEPS, MLI
Tax Treaties, Multilateralism, Regional Integration, BEPS
