Johann Hattingh is an Advocate of the High Court of South Africa and has been practising in international tax law mostly with PwC. He is associate professor at the University of Cape Town, where he teaches the master’s degree in International Tax. Prof. Hattingh has conducted his doctoral research at the Centre for Tax Law in the Law Faculty of the University of Cambridge. He holds master’s degrees in Tax Law from the Universities of Leiden and Cape Town.
Prof. Hattingh is also part of the Secondary Management Committee of IBFD’s Centre for Studies in African Taxation (CSAT).
Prof. Hattingh has published widely on international and South African tax law in journals, books, monographs, etc. His doctoral research, based on international law, dealt with the operation of tax treaties over time, as evidenced in the case law of domestic courts, with a specific emphasis on changes in domestic laws and subsequent developments such as changes in the OECD Commentaries. He is multilingual and has conducted significant historical research on the origins of tax treaties in the German states of the 19th century. Prof. Hattingh is executive board member of the South African branch of the International Fiscal Association and has been a contributor to a number of IBFD publications since 2001, including the tax treaty database, the Bulletin for International Taxation, the country surveys and analysis chapters for South Africa, as well as a number of IBFD books.