Annet Wanyana Oguttu is a professor of tax law in the Department of Taxation and the African Tax Institute in the Faculty of Economic and Management Sciences at the University of Pretoria. She holds a Doctorate in Tax Law, a Master’s in Tax Law, an LLB degree, an HDip International Tax Law and a Diploma in Legal Practice. Her field of expertise is international tax law. She authored the seminal book “International Tax Law: Offshore Tax Avoidance in South Africa” (2015), co-authored “Tax Law: An Introduction” (2013) and has contributed chapters in six other tax law books. She has published many articles on international tax law topics in internationally accredited journals and has presented papers at many national and international conferences.
Prof. Oguttu is rated by South Africa’s National Research Foundation, as an “established researcher” who is “recognised by peers as having sustained a recent record of publications which shows ongoing engagement with the field of international tax law”. In 2013, South Africa’s Minister of Finance appointed her as a member of the Davis Tax Committee to assess South Africa’s tax policy framework – she chaired the BEPS and corporate tax subcommittees. In 2014, the President of South Africa appointed her a Commissioner of the South African Law Reform Commission. In 2012, the United Nations Department of Economic and Social Affairs enlisted her as a member of the "Expert Group that Developed a UN Course on Double Tax Treaties"; in 2017, she wrote the International Fiscal Association’s report on “Assessing BEPS origin, standards and responses” in South Africa; in 2017, the United Nations Economic Commission for Africa (UNECA) enlisted her to write a report on “Base erosion and profit shifting in Africa”; and in 2015, UNECA enlisted her to write the South African report on “Domestic Revenue Mobilisation in Africa”.
Prof. Oguttu previously lectured at the University of South Africa and is a visiting professor at the University of Johannesburg. She has also presented lectures on “Tax treaties in Africa” at the Academy of Public Finance (Vienna University of Economics and Business in Austria). She is the Board President of the South African Institute of Tax Practitioners, and a board member of the South African Fiscal Association and the African Tax Research Network, which is based at the African Tax Administration Forum.