| 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 | 31 | 2017 |
| 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 | 29 | 2019 |
| 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: 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 | 22 | 2019 |
| BRICS and the Emergence of International Tax Coordination - South Africa J Hattingh BRICS and the Emergence of International Tax Coordination, edited by Yariv …, 2015 | 20* | 2015 |
| The Impact of the BEPS Multilateral Instrument on International Tax Policies PJ Hattingh | 18 | 2018 |
| 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 | 16 | 2013 |
| 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 | 11 | 2018 |
| 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 | 11 | 2003 |
| Elimination and Prevention of International Double Taxation J Hattingh Silke on International Tax, edited by E. Brincker and A. De Koker, 2010 | 9 | 2010 |
| Income tax in South Africa: the first 100 years, 1914-2014 J Hattingh, JJ Roeleveld, C West Juta Limited, 2016 | 8 | 2016 |
| The role and function of Article 1 of the OECD Model PJ Hattingh Bulletin for International Fiscal Documentation 57 (11), 546-553, 2003 | 8 | 2003 |
| 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 |
| 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 | 7 | 2009 |
| The Relevance of BEPS Materials for Tax Treaty Interpretation J Hattingh J. Hattingh," The Relevance of BEPS Materials for Tax Treaty Interpretation …, 2020 | 6 | 2020 |
| Beneficial Ownership and Double Tax Conventions C Du Toit, J Hattingh Silke on International Tax, 2010 | 5 | 2010 |
| Transfer Pricing in South Africa J Hattingh Presentation to Portfolio Committee on Trade and Industry 22, 2015 | 4 | 2015 |
| 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 | 4 | 2010 |
| Fowler v HMRC (UK Supreme Court): Neither Fish nor Fowler: Tax Treaty Implications of Domestic Deeming Rules A Nikolakakis, P Blessing, G Maisto, J Hattingh, J Avery Jones | 3 | 2020 |
Craig WestPrincipal Associate, IBFD and Adjunct Professor, University of Cape TownVerified email at ibfd.org
