Johann Hattingh
Johann Hattingh
Associate Professor, University of Cape Town
Verified email at uct.ac.za - Homepage
TitleCited byYear
Residence of companies under tax treaties and EC law - South Africa
J Hattingh
Residence of companies under tax treaties and EC law, edited by Guglielmo …, 2009
29*2009
The attribution of profits to permanent establishments: the taxation of intra-company dealings - South Africa
J Hattingh
The attribution of profits to permanent establishments: the taxation of …, 2005
21*2005
The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?
J Hattingh
Bulletin for International Taxation 71 (3/4), 2017
102017
Elimination and Prevention of International Double Taxation
J Hattingh
Silke on International Tax, edited by E. Brincker and A. De Koker, 2010
82010
Article 1 of the OECD Model: Historical Background and the Issues Surrounding It
PJ Hattingh
Bulletin for International Fiscal Documentation 57 (5), 215-222, 2003
82003
The Impact of the BEPS Multilateral Instrument on International Tax Policies,“
J Hattingh
Bulletin for International Taxation 72 (4/5), 1-14, 2018
62018
South Africa: The Volkswagen Case and the Secondary Tax on Companies: Part 1
J Hattingh
Bulletin for International Fiscal Documentation 63 (11), 509, 2009
6*2009
South Africa: The Volkswagen case and the secondary tax on companies: part 2–the effect on the taxation of dividends with emphasis on deemed (constructive) dividends
J Hattingh
Bull Int Tax, 509-533, 2009
62009
The role and function of Article 1 of the OECD Model
PJ Hattingh
Bulletin for International Fiscal Documentation 57 (11), 546-553, 2003
62003
BRICS and the Emergence of International Tax Coordination - South Africa
J Hattingh
BRICS and the Emergence of International Tax Coordination, edited by Yariv …, 2015
5*2015
On The Origins of Model Tax Conventions: 19th Century German Tax Treaties and Laws concerned with the Avoidance of Double Taxation
J Hattingh
Studies in the History of Tax Law 5, 31-79, 2013
42013
Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities
Angelo Nikolakakis, Stephane Austry, John Avery Jones, Philip Baker, Peter ...
British Tax Review 2017 (3), 295-373, 2017
3*2017
South Africa—Corporate Taxation
J Hattingh
Country Surveys. IBFD http://www. ibfd. org/IBFD-Tax-Portal/(accessed 25 …, 2012
22012
Key Practical Issues to Eliminate Double Taxation of Business Income - South Africa
J Hattingh
Cahiers de Droit Fiscal International, edited M Helminen 96, 2011
12011
The Tax Treatment of Cross-Border Partnerships under Model-Based Bilateral Double Tax Conventions: A Case & Methodology
J Hattingh
Cambridge Student L. Rev. 6, 16, 2010
12010
The tax treatment of cross-border partnerships under model-based tax treaties: some lessons from Grundlingh v The Commissioner for the South African Revenue Service
J Hattingh
South African Law Journal 127 (1), 38-50, 2010
12010
Taxation of Technical Service Fee Income: Selected Aspects of the Policy & Tax Treaty Practice of South Africa Relevant for Brazilian Taxpayers
J Hattingh, J Mann
Estudos de Tributação Internacional 3, 2019
2019
Legal Considerations Arising from the Use of Memoranda of Understanding in Bilateral Tax Treaty Relations
J Hattingh
Contemporary Tax Issues (International Bureau for Fiscal Documentation …, 2019
2019
ABC Proprietary Ltd v Commissioner for the South African Revenue Services
J Hattingh
International Tax Law Reports (2019) 22, 155-175, 2019
2019
Dual Residence of Companies under Tax Treaties
FPG Potgens, G Maisto, S Austry, JA Jones, P Baker, P Blessing, ...
ITAXS International Tax Studies 2018 (1), 3-84, 2018
2018
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