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Johann Hattingh
Johann Hattingh
Professor, Faculty of Law, University of Cape Town
Verified email at uct.ac.za - Homepage
Title
Cited by
Cited by
Year
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
37*2009
The Multilateral Instrument from a Legal Perspective: What May Be the Challenges?
J Hattingh
Bulletin for International Taxation 71 (3/4), 2017
312017
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
27*2005
Fundamentals of taxation: Introduction to tax policy. tax law and tax administration
P Pistone, J Roeleveld, J Hattingh, JF Pinto Nogueira, C West
Tax Law and Tax Administration (July 8, 2019). Fundamentals of Taxation, 2019
262019
Fundamentals of Taxation: An Introduction to Tax Policy
P Pistone, J Roeleveld, J Hattingh, JFP Nogueira, C West
Tax Law and Tax Administration, Amsterdam: IBFD, 3-4, 2019
182019
The Impact of the BEPS Multilateral Instrument on International Tax Policies
PJ Hattingh
182018
BRICS and the Emergence of International Tax Coordination - South Africa
J Hattingh
BRICS and the Emergence of International Tax Coordination, edited by Yariv …, 2015
17*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
132013
Dual Residence of Companies under Tax Treaties
G Maisto, S Austry, JA Jones, P Baker, P Blessing, R Danon, S Goradia, ...
Int'l Tax Stud., 3, 2018
102018
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
102003
Elimination and Prevention of International Double Taxation
J Hattingh
Silke on International Tax, edited by E. Brincker and A. De Koker, 2010
92010
Income tax in South Africa: the first 100 years, 1914-2014
J Hattingh, JJ Roeleveld, C West
Juta Limited, 2016
82016
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
Bulletin for International Taxation (November), 508-533, 2009
82009
The role and function of Article 1 of the OECD Model
PJ Hattingh
Bulletin for International Fiscal Documentation 57 (11), 546-553, 2003
82003
The relevance of BEPS materials for tax treaty interpretation
J Hattingh
J. Hattingh," The Relevance of BEPS Materials for Tax Treaty Interpretation …, 2020
72020
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
7*2017
Beneficial Ownership and Double Tax Conventions
C Du Toit, J Hattingh
Silke on International Tax, 2010
52010
Transfer Pricing in South Africa
J Hattingh
Presentation to Portfolio Committee on Trade and Industry 22, 2015
42015
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
42010
Sasol Oil v CSARS: Judicial Reinterpretation of Legal Doctrine to Address Tax Avoidance in South Africa
J Hattingh, A Titus
32020
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