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A/Prof Johann Hattingh

Associate Prof. Johann Hattingh

​Contact Details:

021 650 5883

johann.hattingh@uct.ac.za

Room 5.12, Kramer Law Building, Middle Campus, UCT.

Position Associate Professor, Department of Commercial Law
Profile

Johann Hattingh is Associate Professor in the Department of Commercial Law and an Advocate of the High Court of South Africa.  He was formerly adjunct Associate Professor in UCT's Department of Finance and Tax and practiced in the field of international taxation with PwC. He conducted his doctoral research at the Centre for Tax Law in the Law Faculty of the University of Cambridge and holds master’s degrees in law from the Universities of Cape Town and Leiden in the Netherlands.

Johann has lectured and tutored at the International Tax Centre of Leiden University, Stellenbosch University and the University of Cambridge. Since 2003 he holds an association with the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, where in 2019 he took up the Chief Editorship of the Bulletin for International Taxation.  He has acted as senior international consultant for the UN Economic Commission for Africa, participated in the tax work of NEPAD on behalf of the African Union, serves as Rapporteur for Africa in the International Law Association's Study Group on International Taxation and is executive board member of the International Fiscal Association-South Africa.

Teaching

LLM in International Taxation

International Tax I FTX5034F

International Tax II FTX5033S

Research Methods in Tax FTX4036S

LLM in Tax Law

General Tax Law Provisions CML5661F/CML4661F (2019 only)

Specific Tax Law Provisions CML5661S/CML4661S (not in 2019)

LLM in the Law of Mineral and Petroleum Extraction and Use

Resource Revenue Law RDL4633S/RDL5633S [see http://www.mlia.uct.ac.za/llm-law-mineral-and-petroleum-extraction-and-use ]

LLB

Tax Law B CML4507S

Research Interests International Taxation, Treaty Law, Tax Law, Private International Law, Legal History
Publications

SSRN author page:  https://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=1779840

Google scholar page:  https://scholar.google.co.za/citations?user=LmVEeIYAAAAJ&hl=en

* denotes peer review publications

Forthcoming Manuscripts

*J. Hattingh, “Legal considerations arising from the use of memoranda of understanding in bilateral tax treaty relations” in J. Avery Jones and G. Maisto (Eds.), Contemporary Tax Treaty Issues (IBFD 2020).

J.Hattingh and C.West, “South Africa”, in D. Duff and D. Guttmann, eds., Reconstructing the Treaty Network, Cahiers de Droit Fiscal International, vol. 105a (IFA, The Hague, 2020).

*J. Hattingh and A. Titus, “Judicial Reinterpretation of Legal Doctrine to address Tax Avoidance in South Africa: Sasol Oil v CSARS”, (2020) British Tax Review.

J. Hattingh and F. Pötgens, “Comment: Most Favoured Nation treatment in bilateral tax treaties in the courts of the Netherlands and South Africa”, International Tax Law Reports.

*J. Hattingh, “Comment on ‘How Far Can Judges Go? Implying Terms into Tax Statutes’ by C.L. Jenkins” (submission to Statute Law Review).

Journals

*G. Maisto, S. Austry, J.F. Avery Jones, P. Baker, P. Blessing, R. Danon, S. Goradia, J. Hattingh, K. Inoue, J. Lüdicke, T. Miyatake, A. Nikolakakis, F. Pötgens, K. van Raad, R.J. Vann, B Wiman, “Dual Residence of Companies under Tax Treaties”, International Tax Studies 1 (2018), Journals IBFD.

J. Hattingh, “The Impact of the BEPS Multilateral Instrument on International Tax Policies”, (2018) 72 Bulletin for International Taxation, no. 4/5, 234-247.

*A. Nikolakakis, S. Austry, J.F. Avery Jones, P. Baker, P. Blessing, R. Danon, S. Goradia, J. Hattingh, K. Inoue, J. Lüdicke, G. Maisto, T. Miyatake, K. van Raad, R.J. Vann, B Wiman, “Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities” (2017) British Tax Review, No. 3, 295-373 and (2017) 71 Bulletin for International Taxation No. 9/10, 475-504, 553-567. Available at SSRN: https://ssrn.com/abstract=3005860

J. Hattingh, "The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?", (2017) Global Taxation, 1, 27 and 71 Bulletin for International Taxation No. 3/4, 1-10; translated into Chinese in Taxation Translation Journal, 101 Issue 2, pp. 77-88 (June 2017) 《税收译丛》第101期,2017年第2期,第77-88页.

T. Hagemann, J. Hattingh & C. Kahlenberg, "Recent Developments Regarding the Taxation of Pensions under Tax Treaties from a German and a South African Perspective", (2017) 71 Bulletin for International Taxation No. 1, 2-10.

J. Hattingh, “The East African Community Multilateral Tax Treaty – Fit for Purpose?”, (2016) 70 Bulletin for International Taxation No. 12, 701-716.

J. Hattingh, “Aubrey Silke’s 1958 PhD Thesis on Tax Avoidance”, (2016) 65 The Taxpayer, 41-43, 61-64.

J. Hattingh and A. Marais, "Retroactive Amendments: Value Shifting and Residence of Companies " (2014) 63 The Taxpayer, 42-47.

J. Hattingh, "An Overview of the Court System of South Africa with Emphasis on the Resolution of Tax Disputes", (2011) 65 Bulletin for International Taxation, No. 3, 127.

*J. Hattingh, "The tax treatment of cross-border partnerships under model-based Bilateral Tax Conventions: A Case & Methodology" (2010) 6 Cambridge Journal of International and Comparative Law (formerly CSLR), 16.

*J. Hattingh, "The Tax Treatment of Partnerships under Model-based Bilateral Tax Treaties: Some Lessons from JJ Grundlingh v. The Commissioner for the South African Revenue Service" (2010) 127 The South African Law Journal, 38.

J. Hattingh, "The Volkswagen case and the Secondary Tax on Companies: Part 1 - The Outcome" (2009) 63 Bulletin for International Taxation, No. 10, 442.

J. Hattingh, "The Volkswagen case and the Secondary Tax on Companies: Part 2 – The Effect on the Taxation of Dividends with Emphasis on Deemed (Constructive) Dividends" (2009) 63 Bulletin for International Taxation, No. 11, 509.

*J. Hattingh, "Article 1 of the OECD Model Tax Convention on Income and Capital in historical and functional perspective" (2004) 121 The South African Law Journal, 64.

J. Hattingh, "The Role and Function of Article 1 of the OECD Model" (2003) 57 Bulletin for International Fiscal Documentation, No. 11, 546.

J. Hattingh, "Article 1 of the OECD Model: Historical Background and the Issues Surrounding It" (2003) 57 Bulletin for International Fiscal Documentation, No. 5, 215.

Case Notes

J. Hattingh, Commentary, X v Commissioner for the South African Revenue Service, (2018) 20 International Tax Law Reports 658, 660-681.

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.

*J. Avery Jones and J. Hattingh, Fowler v. HMRC: divers and the dangers of deeming, (2016), British Tax Review, 4, 417-434.

J. Hattingh, Commentary, Krok and another v Commissioner for the South African Revenue Services, (2015) 18 International Tax Law Reports 42, 44-52.

J. Hattingh, Commentary, AB LLC and another v Commissioner of the South African Revenue Services, (2015) 17 International Tax Law Reports 911, 915-932.

J. Hattingh, Commentary, Shuttleworth and another v South African Reserve Bank and another, (2015) 17 International Tax Law Reports 956, 957-962.

Book chapters

*J. Hattingh, Rule of Law, in P. Pistone, J. Roeleveld, J. Hattingh, J. Nogueira and C. West (Eds.), Fundamentals of Taxation: An Introduction to Tax Law, Tax Policy and Tax Administration (IBFD, Amsterdam, 2019).

*J. Hattingh, 3.1, 3.3, 3.4 Legal Systems, in P. Pistone, J. Roeleveld, J. Hattingh, J. Nogueira and C. West (Eds.), Fundamentals of Taxation: An Introduction to Tax Law, Tax Policy and Tax Administration (IBFD, Amsterdam, 2019).

J. Hattingh and M. Eksteen, Chapter 22: South Africa, in G. Maisto (Ed.), New Trends in the Definition of Permanent Establishment, (IBFD, Amsterdam, 2019).

*J. Avery Jones and J. Hattingh, De Beers Consolidated Mines Ltd v Howe (1906) - Corporate residence: an early attempt at European harmonisation, in D. de Cogan and J. Snape, eds., Landmark Cases in Revenue Law (Hart, Oxford, 2019).

J. Hattingh & C. West, South Africa, in M. Helminen, ed., The Notion of Tax and the Elimination of International Double Taxation or Double Non-Taxation, Cahiers de Droit Fiscal International, vol. 101b (IFA, The Hague, 2016).

*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, (Juta, Cape Town, 2016).

*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, (Juta, Cape Town, 2016).

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, (Kluwer, The Hague, 2015).

*J. Hattingh, South Africa, In Y. Brauner and P. Pistone, eds., BRICS and the Emergence of International Tax Coordination, (IBFD Amsterdam, 2015).

J. Hattingh, On the Origins of Model Tax Conventions: Nineteenth-Century German Tax Treaties and Laws Concerned with the Avoidance of Double Tax, In J. Tiley, Ed., Studies in the History of Tax Law, vol. 6, (Oxford 2013), 31-79.

J. Hattingh, South Africa, in Key Practical Issues to Eliminate Double Taxation of Business Income, Cahiers de Droit Fiscal International, vol. 96b, (IFA, Rotterdam, 2011).

J. Hattingh, South Africa, In G. Maisto, Ed., Residence of Companies under Tax Treaties and EC Law, (IBFD Amsterdam, 2009), 603-752.

J. Hattingh, South Africa, In M. Lang and P. Pistone, Eds., The EU and Third Countries: Direct Taxation, (The Hague 2007), 917-942.

J. Hattingh and B. Newton, South Africa, in The Attribution of Profits to Permanent Establishments, Cahiers de Droit Fiscal International, vol. 91b (Rotterdam 2006).

J. Hattingh, South Africa, in R. Russo, Ed., The Attribution of Profits to Permanent Establishments: The taxation of intra-company dealings, (IBFD Amsterdam, 2005), 285-312.

J. Hattingh and C. du Toit, Zuid afrika, In Nederlandse Regelinge van Internationale Belastingrecht, Loose-leaf (Kluwer, The Hague, 2002). 

Reference Works

*J. Hattingh, Elimination and Prevention of International Double Taxation, in E. Brincker and A. De Koker, eds., Silke on International Tax (2e Ed., LexisNexis On-line, 2019).

*J. Hattingh, Beneficial Ownership, in E. Brincker and A. De Koker, eds., Silke on International Tax (2e Ed., LexisNexis On-line, 2019).

J. Hattingh, South Africa - Corporate Taxation, 9th Ed., Country Analyses IBFD (2018). 265 A4 folios.

J. Hattingh, South Africa - Individual Taxation, 9th Ed., Country Analyses IBFD (2018). 85 A4 folios.

J. Hattingh, South Africa - Corporate Taxation, 10th Ed., Country Surveys IBFD (2018). 60 A4 folios.

J. Hattingh, South Africa - Individual Taxation, 10th Ed., Country Surveys IBFD (2018). 38 A4 folios.

J. Hattingh, South Africa - Business & Investment Guide, 7th Ed., Country Surveys IBFD (2018). 35 A4 folios.

J. Hattingh, Elimination and Prevention of International Double Taxation, in E. Brincker and A. De Koker, eds., Silke on International Tax (LexisNexis On-line, 2010). 116 A4 folios.

J. Hattingh and C. du Toit, Beneficial Ownership, in E. Brincker and A. De Koker, eds., Silke on International Tax (LexisNexis On-line, 2010). 75 A4 folios.

Other academic

Translation (German to English): Re Shareholder Discrimination by German Thin Capitalisation Rules (Part II), 2014, 17 International Law Reports 711, 725-735.

Dissertations

2006: Master of Law (LL.M) by dissertation, University of Cape Town

"The Normal Tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development’s Model Tax Convention on Income and Capital with a special emphasis on its Discussion Drafts on the attribution of profits to a permanent establishment." Available at  http://hdl.handle.net/11427/4630

2002: Master of Law (LL.M) coursework & minor-dissertation, Leiden University

"Article 1 of the OECD Model Tax Convention on Income and Capital: Its historical background, function, role and contentious issues surrounding it."