A Re-Cap on UCT–IBFD Intensive Week in International Taxation 2026
The UCT–IBFD Intensive Week in International Taxation once again combined rigorous academic training with practice-oriented insights, equipping a new generation of tax professionals and scholars to navigate an increasingly complex treaty landscape.
During the last week of February 2026, IBFD experts Belema Obuoforibo, Ola Ostaszewska and João Nogueira delivered an intensive programme at the University of Cape Town, introducing core concepts of international taxation and providing an in-depth understanding of how tax treaties are structured and applied in practice. The lectures were held at the UCT Law Faculty and brought together almost 50 students from three advanced tax streams: the LLM/MCom in International Taxation (“International Tax I” – FTX5034F), the LLM in Tax Law (“Tax Treaty Law” – CML5669F), and the MCom in South African Tax Law.
Over full teaching days, the programme covered the architecture of tax treaties (including interpretation and the improper use of tax treaties), tax residence, business profits and permanent establishments, passive income, further allocation rules, as well as mutual agreement procedures, mutual assistance and practical aspects of treaty application. Sessions alternated between conceptual discussion and case-based analysis, ensuring that students engaged with both the doctrinal and practical dimensions of model conventions, including the 2025 updates to the UN and the OECD Models.
We enjoyed this wonderful opportunity to strengthen the longstanding partnership between IBFD and the University of Cape Town in international taxation and look forward to continuing it in years to come.