Craig West

International Bureau for Fiscal Documentation (IBFD)

Rietlandpark 301

Amsterdam, 1019 DW

Netherlands

http://www.ibfd.org/IBFD-Profiles/Craig-West

University of Cape Town

Adjunct Professor

Private Bag X3

Rondebosch, Western Cape 7701

South Africa

http://www.tax.uct.ac.za/aprof-craig-west

  • International Bureau for Fiscal Documentation (IBFD)

  • University of Cape Town

SCHOLARLY PAPERS

22

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Scholarly Papers (22)

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1.

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
Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira and Craig West
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 694 (51,652)

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Taxation, Tax law, International taxation

2.

Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries

WU International Taxation Research Paper Series No. 2017-03
Number of pages: 48 Posted: 28 Mar 2017 Last Revised: 04 Apr 2017
Blazej Kuzniacki, Alessandro Turina, Thomas Dubut, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
The Amsterdam Centre for Tax Law (University of Amsterdam), Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau for Fiscal Documentation (IBFD), Vienna University of Economics and Business and University of Oslo
Downloads 583 (64,481)

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Hybrids, BEPS, Action Item 2, Mismatch, Developing Countries, Tax Arbitrage, Tax Governance, Sustainability

3.

Status Quo of South African Tax Treaty Policy

Status Quo of South African Tax Treaty Policy (南非现行税收协定政策考察), International Taxation in China, Issue 11 (ISSN: 2095-6126), 2016
Number of pages: 10 Posted: 09 Dec 2016 Last Revised: 05 Jan 2017
Craig West
International Bureau for Fiscal Documentation (IBFD)
Downloads 67 (447,841)

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4.

Status Quo of International Tax Reform in South Africa: Implementation of BEPS and CRS and the Influence on Domestic Law Amendment

Number of pages: 9 Posted: 29 Jul 2017
Craig West
International Bureau for Fiscal Documentation (IBFD)
Downloads 28 (628,290)
Citation 1

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BEPS, South Africa, CRS

5.

South Africa: Tendencies in Case Law Concerning Cross-Border Tax Disputes in BRICS Countries

European and Asian Law Review, 3 (2), 83–98, 2020
Number of pages: 16 Posted: 26 Apr 2021
Craig West
International Bureau for Fiscal Documentation (IBFD)
Downloads 18 (700,185)

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BRICS, Cross-Border Taxation, Tax Disputes, Tax Treaties, Double Taxation Treaty, UN Model, OECD Model

6.

References to the OECD Commentaries in Tax Treaties: A Steady March from 'Soft' Law to 'Hard' Law?

C. West, References to the OECD Commentaries in Tax Treaties: A Steady March from “Soft” Law to “Hard” Law?, 9 World Tax J. (2017), Journals IBFD. Reproduced with permission.
Number of pages: 43 Posted: 08 Nov 2016 Last Revised: 15 Feb 2022
Craig West
International Bureau for Fiscal Documentation (IBFD)
Downloads 5 (813,309)

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7.

Emerging Treaty Policies in Africa – Evidence from the African Tax Administration Forum Models

75 Bull. Intl. Taxn. 1 (2021)
Posted: 15 Mar 2021
Craig West
International Bureau for Fiscal Documentation (IBFD)

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ATAF; tax treaty; regional tax treaty models; Africa

8.

Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency

Intertax 46(2), Kluwer Law International, ISSN: 0165-2826, 2018
Posted: 21 Feb 2018
Irma Johanna Mosquera Valderrama, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Craig West, Pasquale Pistone and Frederik Zimmer
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, International Bureau for Fiscal Documentation (IBFD), Vienna University of Economics and Business and University of Oslo

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9.

Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries

Bulletin for International Taxation, 2018 (Volume 72), No. 1
Posted: 03 Jan 2018
Thomas Dubut, Festus Akunobera, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Independent, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau for Fiscal Documentation (IBFD), Vienna University of Economics and Business and University of Oslo

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10.

Alcune Questioni Poste Dalle Convenzioni Contro Le Doppie Imposizioni (Double Taxation Treaty Issues)

West, C. & Roeleveld, J. 2011. Alcune questioni poste dalle convenzioni contro le doppie imposizioni (Double Taxation Treaty Issues). (In Benazzi, A. & Saccardo, N. (eds.), La Tassazione dei calciatori (The Taxation of Soccer Players), Parma, Italy: Wolters Kluwer: p147-169 and 261-28. ISBN: 978-8
Posted: 13 Dec 2016
Craig West and Jennifer Roeleveld
International Bureau for Fiscal Documentation (IBFD) and Independent

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11.

Adverse South African Tax Consequences for United States Residents Investing in South African Immovable Property – the Impact of the New Withholdings Tax

West, C. & Roeleveld, J. 2008. Adverse South African tax consequences for United States residents investing in South African immovable property – the impact of the new withholdings tax, Journal of International Taxation 19(9): 48-56
Posted: 21 Nov 2016
Craig West and Jennifer Roeleveld
International Bureau for Fiscal Documentation (IBFD) and Independent

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12.

From Colonialism to Apartheid: International Influence on Tax Treaties in South Africa (1932–1990)

West, C. 2016. From Colonialism to Apartheid: International influence on tax treaties in South Africa (1932-1990). (In Hattingh, J., Roeleveld, J. and West, C. (eds.), Income Tax in South Africa: The First 100 Years: 1914-2014 Cape Town, South Africa: Juta & Co Ltd ISBN 9781485107798
Posted: 21 Nov 2016
Craig West
International Bureau for Fiscal Documentation (IBFD)

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13.

New Tendencies in Tax Treatment of Cross-Border Interest of Corporations - South Africa

Roeleveld, J. & West, C. 2008. New tendencies in tax treatment of cross-border interest of corporations - South Africa (In Hinny, P. (ed.), Cahiers de droit fiscal international The Hague, Netherlands: Sdu Uitgevers 93b: 655-675.)
Posted: 21 Nov 2016
Jennifer Roeleveld and Craig West
Independent and International Bureau for Fiscal Documentation (IBFD)

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14.

Is There a Permanent Establishment? - South Africa

Roeleveld, J. & West, C. 2009. Is there a permanent establishment. (In Skaar, A. & Sasseville, J. (eds.), Cahiers de droit fiscal international The Hague, Netherlands: Sdu Uitgevers 94a: 569-586.) ISBN 978-90-12-38171-0
Posted: 21 Nov 2016
Craig West and Jennifer Roeleveld
International Bureau for Fiscal Documentation (IBFD) and Independent

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15.

The Debt-Equity Conundrum - South Africa

West, C. & West, D. 2012. Debt Equity Conundrum. (In Brown, P. (ed.), Cahiers de droit fiscal international The Hague, Netherlands: Sdu Uitgevers 97b: 633-648.) ISBN 978-90-12-38808-5
Posted: 21 Nov 2016
Craig West and Darron West
International Bureau for Fiscal Documentation (IBFD) and Independent

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16.

Exchange of Information and Cross-Border Cooperation between Tax Authorities - South Africa

West, C. & Roeleveld, J. 2013. Exchange of Information and Cross Border Cooperation between Tax Authorities. (In Oberson, X. (ed.), Cahiers de droit fiscal international The Hague, Netherlands: Sdu Uitgevers 98b: 687-704.) ISBN 978-90-12-39068-2
Posted: 21 Nov 2016
Jennifer Roeleveld and Craig West
Independent and International Bureau for Fiscal Documentation (IBFD)

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17.

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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18.

Chapter 26: South Africa: Exchange of Information Under an Income Tax Treaty

G.S. Cooper et al., Tax Treaty Case Law around the Globe 2012 (E.C.C.M. Kemmeren et al. eds., IBFD 2013), Online Books IBFD.
Posted: 21 Nov 2016
Jennifer Roeleveld and Craig West
Independent and International Bureau for Fiscal Documentation (IBFD)

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19.

Chapter 4: South Africa: Transfer of Seat and Exit Taxation: Treaty Override?

G.S. Cooper et al., Tax Treaty Case Law around the Globe 2012 (E.C.C.M. Kemmeren et al. eds., IBFD 2013), Online Books IBFD.
Posted: 21 Nov 2016
Craig West and Jennifer Roeleveld
International Bureau for Fiscal Documentation (IBFD) and Independent

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20.

South Africa: Retrospectivity of Treaty Clauses Regarding Assistance in the Collection of Taxes and the Preservation of Assets

R.J. Vann et al., Tax Treaty Case Law around the Globe 2015 (M. Lang et al. eds., IBFD 2016), Online Books IBFD.
Posted: 21 Nov 2016
Craig West and Jennifer Roeleveld
International Bureau for Fiscal Documentation (IBFD) and Independent

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21.

Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa

K.J. Holmes, J. Roeleveld & C. West, Tax Treaties and Double Non-Taxation: The Case of New Zealanders Investing in Immovable Property in South Africa, 65 Bull. Intl. Taxn. 4/5 (2011), Journals IBFD.
Posted: 18 Nov 2016
Kevin Holmes, Jennifer Roeleveld and Craig West
Victoria University of Wellington - School of Accounting & Commercial Law, Independent and International Bureau for Fiscal Documentation (IBFD)

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22.

Chapter 17: South Africa

J. Roeleveld, C. West & R.C.D. Franzsen, Chapter 17: South Africa in Trends and Players in Tax Policy (M. Lang et al. eds., IBFD 2016), Online Books IBFD
Posted: 12 Nov 2016
Jennifer Roeleveld, Craig West and Riel Franzsen
Independent, International Bureau for Fiscal Documentation (IBFD) and Independent

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Tax Policy, International Tax, Tax Law