| Tax base erosion and profit shifting in Africa-part 1: what should Africa's response be to the OECD BEPS Action Plan? AW Oguttu Comparative and International Law Journal of Southern Africa 48 (3), 516-553, 2015 | 43 | 2015 |
| Electronic commerce: challenging the income tax base? AW Oguttu, B Van der Merwe SA Mercantile Law Journal 17 (3), 305-322, 2005 | 20 | 2005 |
| The challenges e-commerce poses to the determination of a taxable presence: The permanent establishment concept analyzed from a South African perspective AW Oguttu, S Tladi J. Int'l Com. L. & Tech. 4, 213, 2009 | 19 | 2009 |
| Transfer pricing and tax avoidance: is the arm's-length principle still relevant in the e-commerce era? AW Oguttu SA Mercantile Law Journal 18 (2), 138-158, 2006 | 19 | 2006 |
| Resolving the conflict between'controlled foreign company'legislation and tax treaties: a South African perspective AW Oguttu Comparative and international law journal of Southern Africa 42 (1), 73-114, 2009 | 16 | 2009 |
| Should Developing Countries Sign the OECD Multilateral Instrument to Address Treaty-Related Base Erosion and Profit Shifting Measures? AW Oguttu CGD Policy Paper. Washington, DC: Center for Global Development. https://www …, 2018 | 15 | 2018 |
| Tax base erosion and profit shifting in Africa–Part 2: A critique of some priority OECD actions from an African perspective AW Oguttu ICTD Working Paper 64, 2017 | 15 | 2017 |
| Tax law: An introduction BJ Croome, AW Oguttu, E Muller, T Legwaila, M Kolitz, RC Williams, ... Juta and Company Ltd, 2013 | 15 | 2013 |
| International tax law: Offshore tax avoidance in South Africa AW Oguttu Juta, 2015 | 14 | 2015 |
| Curbing offshore tax avoidance: the case of South African companies and trusts AW Oguttu University of South Africa, 2007 | 14 | 2007 |
| Tax base erosion and profit shifting-part 2: a critique of some priority OECD action points from an African perspective-preventing excessive interest deductions and tax treaty … AW Oguttu Comparative and International Law Journal of Southern Africa 49 (1), 130-163, 2016 | 12 | 2016 |
| Challenges of applying the comparability analysis in curtailing transfer pricing: Evaluating the suitability of some alternative approaches in Africa AW Oguttu Intertax 48 (1), 2020 | 11 | 2020 |
| International Tax Competition, Harmful Tax Practices and the ‘Race to the Bottom’: A Special Focus on Un-strategic Tax Incentives in Africa AW Oguttu The Comparative and International Law Journal of Southern Africa 51 (3), 293-219, 2018 | 11 | 2018 |
| Resolving double taxation: the concept'place of effective management'analysed from a South African perspective AW Oguttu Comparative and International Law Journal of Southern Africa 41 (1), 80-104, 2008 | 11 | 2008 |
| E-commerce: A critique on the determination of a" Permanent Establishment" for income tax purposes from a South African perspective AW Oguttu, S Tladi Stellenbosch Law Review 20 (1), 74-96, 2009 | 10 | 2009 |
| The challenges that e-commerce poses to international tax laws:'controlled foreign company legislation'from a South African perspective (part 1) AW Oguttu SA Mercantile Law Journal 20 (3), 347-371, 2008 | 10 | 2008 |
| Curbing'treaty shopping': the'beneficial ownership'provision analysed from a South African perspective AW Oguttu Comparative and international law journal of southern Africa 40 (2), 237-258, 2007 | 10 | 2007 |
| A critique of international tax measures and the oecd beps project in addressing fair treaty allocation of taxing rights between residence and source countries: The case of tax … AW Oguttu Stellenbosch Law Review 29 (2), 314-346, 2018 | 9 | 2018 |
| Developing South Africa as a gateway for foreign investment in Africa: a critique of South Africa's headquarter company regime AW Oguttu South African yearbook of international law 36 (1), 61-93, 2011 | 9 | 2011 |
| A critique on the OECD campaign against tax havens: has it been successful? A South African perspective AW Oguttu Stellenbosch Law Review 21 (1), 172-200, 2010 | 9 | 2010 |
