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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 an Advocate of the High Court of South Africa and joined UCT’s Law Faculty in 2015 as Associate Professor.  Between a number of academic postings, he practised in the fields of international taxation mostly with PwC. He conducted his doctoral research at the Centre for Tax Law in the Law Faculty of the University of Cambridge. He holds master’s degrees in tax law from the Universities of Cape Town and Leiden in the Netherlands.  He has lectured and tutored at the International Tax Centre of the University of Leiden, Stellenbosch University and the University of Cambridge, and was adjunct Associate Professor at UCT’s Department of Finance & Tax. He has been associated with the International Bureau of Fiscal Documentation in Amsterdam since 2003, where he has been a contributor for a number of IBFD publications and research projects and a speaker at seminars and conferences, including the IBFD Africa Tax Symposiums.  He consults for the UN Economic Commission for Africa and participates in the tax work NEPAD undertakes on behalf of the African Union. He serves as executive board member of the International Fiscal Association-South Africa.
Teaching

International Tax I & II (LLM in International Taxation)

Specific Tax Law Provisions (PG Dip Tax Law / LLM in Tax Law)

Tax Law B (LLB)

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

* Denotes double blind peer reviewed.

Journals:

* A. Nikolakakis, S. Austry, J. Avery Jones, P. Baker, P. Blessing, R. Danon, S. Goradia, J. Hattingh, K. Inoue, J. Lüdicke, G. Maisto, T. Miyatake, K. van Raad, R. 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) 3 British Tax Review 295-373 and Bulletin for International Taxation (forthcoming).

J. Hattingh, “The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?”  (2017) 1 Global Taxation 27, 33; 71 Bulletin for International Taxation 3/4 (2017), Journals IBFD and translated into Chinese: Taxation Translation Journal, Issue Number 101, No 2, 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 1.

J. Hattingh, “The East African Community Multilateral Tax Treaty – Fit for Purpose?”, (2016) 70 Bulletin for International Taxation 12.

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

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

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, 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, 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, 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, 546.

J. Hattingh, "Article 1 of the OECD Model: Historical Background and the Issues Surrounding It" (2003) 57 Bulletin for International Fiscal Documentation, 215.  

Book chapters:

*J. Avery Jones & J. Hattingh, De Beers and corporate residence: an early attempt at European harmonization and avoiding double taxation, in Landmark Cases in Revenue Law (Oxford - forthcoming).

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 (Kluwer 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, (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, (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, (The Hague 2015).

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

J. Hattingh, On The Origins of Model Tax Conventions: 19th Century German Tax Treaties and Laws concerned with the Avoidance of Double Taxation, In J. Tiley, Ed., Studies in the History of Tax Law, vol. 5, (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, (Rotterdam 2011).

J. Hattingh, Elimination and Prevention of International Double Taxation, In E. Brincker and A. De Koker, Eds., Silke on International Tax,  On-line (Durban 2010).

J. Hattingh and C. du Toit, Beneficial Ownership, In E. Brincker and A. De Koker, Eds., Silke on International Tax, On-line (Durban 2010).

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

J. Hattingh, South Africa, In W. Wijnen, Ed., Tax Treaty Case Law Database, IBFD (Amsterdam 2007-).

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, (Amsterdam 2005), 285-312.

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

Books (on-line):

J. Hattingh, South Africa - Corporate Taxation, 8th Ed., Country Analyses IBFD (2017), 265 A4 folios.

J. Hattingh, South Africa - Individual Taxation, 8th Ed., Country Analyses IBFD (2017). 85 A4 folios.

J. Hattingh, South Africa - Corporate Taxation, 9th Ed., Country Surveys IBFD (2017). 60 A4 folios.

J. Hattingh, South Africa - Individual Taxation, 9th Ed., Country Surveys IBFD (2017). 38 A4 folios.

J. Hattingh, South Africa - Business & Investment Guide, 6th Ed., Country Surveys IBFD (2017). 35 A4 folios.

Case Notes:

*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, AB LLC and another v Commissioner of the South African Revenue Services, 17 International Tax Law Reports 911, 915-932.

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

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

 

Other:

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

Media:

J. Hattingh, "History of Tax", TAXtalkVolume 2017, Number 64, May / Jun 2017, 70 - 73.

J. Hattingh, "A century later, income tax still rests on a narrow base”, Business Day 26 May 2014, p. 9.

J. Hattingh, “SA renegotiates double tax agreement with Mauritius”, Business Day 26 May 2013, p. 1.

J. Hattingh, “Uncertainty arises over new double tax treaty”, Business Day 27 May 2013, p. 2.

J. Hattingh, “Tax Treaties Pay Off for Investment”, Business Day 7 August 2006, p. 2.