Search

A/Prof Craig West

Assoc Prof. Craig West

​Contact Details:

021 650 4252

Craig.West@uct.ac.za

Room 4.58, Robert Leslie Social Science building, Upper campus. UCT.

Position Associate Professor
Profile

I currently serve as an Associate Professor of the Department of Finance and Tax and the UCT Tax Institute for Fiscal Research.  In these roles, I am currently engaged in two major research projects, namely:

1) Sustainable Tax Governance in Developing Countries through Global Tax Transparency (DeSTaT), funded by the Research Council of Norway (2012 - 2017).

2) Special Tax Zones, a collaborative research project under the auspices of the International Bureau of Fiscal Documentation (IBFD) (started in 2016).

I am a Chartered Accountant (SA) and registered tax practitioner.  I obtained my PhD in 2009.  I serve as the Secretary-General of the South African branch of the International Fiscal Association. 

My publications focus on an international readership.  

Teaching International Tax; Capital gains tax; research methods in tax; supervision (Masters and PhD)
Research Interests International tax; Tax treaties; South African income tax
Publications

Since 2011

  • West, C. References to the OECD Commentaries in Tax Treaties: A steady march from ‘soft’ law to ‘hard’ law?, 9 World Tax J. (2017), Journals IBFD
  • West, C. & Roeleveld, J. [2017]. Chapter 16: Taxation and Development: The South African Position (in K. Brown (ed.) Taxation and Development - A Comparative Study, Ius Comparatum - Global Studies in Comparative Law Vol 21. Springer (ISBN 978-3-319-42155-1)
  • West, C. Status Quo of South African Tax Treaty Policy. 11 International Taxation in China 2016
  • West, C. & Roeleveld, J. [2016]. Chapter 11: South Africa: The Curious Case of the Service PE (In (eds.), Tax Treaty Case Law around the Globe 2016 (forthcoming) ISBN 978-90-8722-392-2 (print); ISBN 978-3-7073-3634-4 (Linde); ISBN 978-90-8722-393-9 (eBook); NUR 826
  • Roeleveld, J. & West, C. [2016]. Chapter 4: South Africa: Is an exit levy a tax?  (In (eds.), Tax Treaty Case Law around the Globe 2016 (forthcoming) ISBN 978-90-8722-392-2 (print); ISBN 978-3-7073-3634-4 (Linde); ISBN 978-90-8722-393-9 (eBook); NUR 826
  • Steenkamp, L., Roeleveld, J. and West, C. [2016]. Tapping into a quarter-century’s judicial experience with the Canadian GAAR: some guidelines for South Africa. 49(3) CILSA, UNISA.
  • Reflections on Special Tax Zones, Collaborative Research, unpublished research paper, 4 November 2016, IBFD Academic
  • Roeleveld, J., West, C., & Franzsen, R. [2016]. Chapter 17: South Africa (In Trends and Players in Tax Policy (M. Lang et al. eds., IBFD 2016), Online Books IBFD
  • 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
  • West, C. & Roeleveld, J. [2016]. South Africa: South Africa: Retrospectivity of Treaty Clauses Regarding Assistance in the Collection of Taxes and the Preservation of Assets (In (eds.), Tax Treaty Case Law around the Globe 2015 Netherlands: IBFD / Linde ISBN 978-90-8722-351-9
  • Hattingh, J., Roeleveld, J. and West, C. (eds.), 2016. Income Tax in South Africa: The First 100 Years: 1914 - 2014  Cape Town, South Africa: Juta & Co Ltd ISBN 9781485107798
  • 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
  • West, C. [2015]. AB LLC and BD Holdings LLC v Commissioner for the South African Revenue Service: the creation of service permanent establishment British Tax Review 5 2015
  • West, C. & Roeleveld, J. 2013. Chapter 4: South Africa: Transfer of Seat and Exit Taxation: Treaty Override?. (In Kemmeren, E., Smit, D., Essers, P., De Broe, L., Vanistendael, F., Lang, M., Pistone, P., Schuch, J., Staringer, C. & Storck, A. (eds.), Tax Treaty Case Law around the Globe 2012 Amsterdam, Netherlands: IBFD and Linde 31-44.) ISBN 978-90-8722-191-1 (IBFD Print)
  • Roeleveld, J & West, C. 2013. Chapter 26: South Africa: Exchange of Information under an Income Tax Treaty. (In Kemmeren, E., Smit, D., Essers, P., De Broe, L., Vanistendael, F., Lang, M., Pistone, P., Schuch, J., Staringer, C. & Storck, A. (eds.), Tax Treaty Case Law around the Globe 2012 Amsterdam, Netherlands: IBFD and Linde 289-294.) ISBN 978-90-8722-191-1 (IBFD Print)
  • 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
  • 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
  • West, C. & Roeleveld, J.  2011.  Alcune questioni poste dalle convenzioni contro le doppie imposizioni. (In Benazzi, A. & Saccardo, N. (eds.), La Tassazione dei calciatori, Parma, Italy: Wolters Kluwer: p147-169 and 261-282) ISBN 978-88-217-3534-9
  • Holmes, K., Roeleveld, J. & West, C. 2011.Tax treaties and double Non-taxation: the case of New Zealanders Investing in Immovable property in South Africa, Bulletin for International Taxation Vol 65- No 4/5:227-236 [B rated Journal ABDC Journal Quality List]
  • West, D. & West, C. 2011. A critique of the South African judicial precedent pertaining to share-dealers, Proceedings of the Southern African Accounting Association and International Association for Accounting Education and Research - Biennial International Conference, George, 26-29 June 2011.  George: Southern African Accounting Association