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A/Prof Craig West

Assoc Prof. Craig West

​Contact Details:

021 650 4252

Craig.West@uct.ac.za

Room 4.64, Robert Leslie Social Science building, Upper campus. UCT.

Position Associate Professor
Profile

Craig West is an Associate Professor in the Commerce Faculty at the University of Cape Town, South Africa. He is a Chartered Accountant of Australia and New Zealand and a Master Tax Practitioner in South Africa. He holds a PhD from the University of Cape Town (2009) as well as a Master of Commerce in Accounting. He is Managing Editor of IBFD's World Tax Journal and of the IBFD Doctoral Series. He was a postdoctoral researcher at IBFD (in 2016) and a visiting researcher at the Institute for Austrian and International Tax Law (WU, Vienna) (in 2015) and the Fiscal Institute for Taxation (UvT, Tilburg) (in 2013). He has delivered guest lectures for Tilburg University (Netherlands); Strathmore University (Kenya) and the University of Amsterdam (Netherlands). He is an associate member of EATLP and a member of both IFA and IFA South Africa. Craig has published a number of articles and chapters and regularly presents at conferences and seminars on both international and South African taxation and has been appointed as a national reporter for South Africa on several occasions.

His publications focus on an international readership.  

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

Since 2011

  • West, C., Emerging Treaty Policies in Africa – Evidence from the African Tax Administration Forum Models, 73 Bull. Intl. Taxn. 1 (2021), Journal Articles & Papers IBFD

  • West, C., “Post-BEPS: the Status Quo Regarding the Implementation of the Minimum Standards and Other Related Issues”, in Schoueri, L.E. et al. (eds.), Novos Paradigmas da Tributação Internacional e a Covid-19, ISBN 978-65-86252-02-6 and 978-65-86252-01-9 (livro físico), IBDT, 2020, pp. 258-275.

  • Hattingh, J. and West, C. [2020]. South Africa: Reconstructing the Tax Treaty Network. (In Duff, D. and Gutmann, D. (eds.), Cahiers de droit fiscal international The Hague, Netherlands

  • P. Pistone, J. Roeleveld, J. Hattingh, J.F. Pinto Nogueria & C. West. Fundamentals of Taxation: An introduction to Tax Policy, Tax Law and Tax Administration (IBFD 2019), Online Books IBFD.

  • C. West & J. Roeleveld, Chapter 37: South Africa in Tax Transparency (Funda Başaran Yavaşlar, Johanna Hey eds., IBFD 2019), Online Books IBFD.

  • C. West & J. Roeleveld, Chapter 30: South Africa in Improving Tax Compliance in a Globalized World (C. Evans et al. eds., IBFD 2018), Online Books IBFD.

  • Irma Mosquera Valderrama, Addy Mazz, Luís Eduardo Schoueri, Natalia Quiñones, Craig West, Pasquale Pistone, Frederik Zimmer, 'Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency' (2018) 46 Intertax, Issue 2, pp. 140–155

  • T. Dubut et al., 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, 72 Bull. Intl. Taxn. 1 (2018), Journals IBFD.

  • West, C. & Roeleveld, J. [2017]. South Africa. Tax Avoidance Revisited in the EU BEPS Context (In A.P. Dourado (ed.) EATLP International Tax Series Vol 15) (ISBN: 978-90-8722-422-6)

  • Kuzniacki, B., Turina, A., Dubut, T., Mazz, A., Quiñones, N., Schoueri, L.E., West, C., Pistone, P. & Zimmer, F. Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries (February 27, 2017). WU International Taxation Research Paper Series No. 2017-03. Available at SSRN: https://ssrn.com/abstract=2941617

  • 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. 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