Johann Hattingh is Associate Professor in the Law Faculty of the University of Cape Town, South Africa. He is an Advocate of the High Court of South Africa and formerly practised with PwC. He is the Managing Editor of the Bulletin for international Taxation and part of the management structure for IBM’s Centre for Studies in African Taxation. He has acted as senior international consultant for the UN Economic Commission for Africa and for NEPAD on behalf of the African Union, serves as Rapporteur for Africa in the International Law Association’s Study Group on International Taxation and is executive board member of the International Fiscal Association -South Africa.