Annet Wanyana Oguttu is a professor of tax law at the University of South Africa. She holds an LLD, LLM, LLB, a HDip in International Tax Law and Diploma in Legal Practice. Prof. Oguttu is a rated researcher under South Africa’s National Research Foundation and has published many international tax law articles. She authored “International Tax Law: Offshore Tax Avoidance in South Africa” (Juta, 2015) and co-authored “Tax Law: An Introduction” (Juta, 2013). Prof. Oguttu is a Commissioner of the South African Law Reform Commission; a member of the Davis Tax Committee assessing South Africa’s tax policy framework, chairing the BEPS sub-committee; a member of the UN/DESA “Expert Group” that developed a course on double tax treaties; a visiting professor at the University of Pretoria and the University of Johannesburg; board president of the South African Institute of Tax Practitioners; board member of the South African Fiscal Association and of the African Tax Research Network at the African Tax Administration Forum.