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Mercantile Law

Professor Annet Wanyana Oguttu

Professor of Tax Law

Academic Qualifications:
LLD, Tax Law (Unisa - 2008)
LLM with Specialisation in Tax Law (Unisa - 2001)
HDip in International Tax Law (UJ - 2008)
LLB (Makerere - 1993)
Diploma in Legal Practice (Law Development Centre - Makerere - 1994)

Professional Qualification:
Advocate of the High Court of Lesotho


Contact details:
Phone: 012 429 8311
Fax: 012 429 3343
E-mail: oguttaw@unisa.ac.za
Office: Cas van Vuuren Building 6-82 

Courses taught:
Tax law (LML 404 R)
Income Tax Law 1 (LLM) (MTX1LW-9)
Income Tax Law II (LLM) (MTX2LWC)

Field of specialization:
Income Tax Law and International Tax Law

Membership to Professional Bodies:
Registered as a Master Tax Practitioner with the South African Institute of Tax Practitioners (SAIT)

Research Rating
National Research Foundation (NRF) rated researcher from 2010 - Category C2.

PUBLICATIONS: 

Thesis/Dissertations
(1) LLD Thesis: “Curbing Offshore Tax Avoidance: The Case Of South African Companies and Trusts”  (2007) UNISA
(2) LLB Dissertation: “Deforestation, Laws and Policies in Uganda: Ideals and Realities: A Case Study of Mabira Forest Reserve” (1992) Makerere University

Chapters in Books

  1. Annet Wanyana Oguttu "Offshore Trusts and Income Tax Avoidance: Ideals and Pitfalls From A South African Perspective" in Sylvia Mercado Kierkegaard (ed) Law Across Nations: Governance, Policy & Statues (2011) pages 694 - 708. ISBN: 978-87-991385-9-3.
  2. Annet Wanyana Oguttu “The Challenges of Tax Sparing: A Call To Reconsider The Policy in South Africa” in Private Law: Rights, Duties & Conflicts Sylvia Mercado Kierkegaard (Eds) pages 589-604 (2010 International Association of IT Lawyers, ISBN 978-87-991385-8-6).
  3. Annet Wanyana Oguttu and Sebo Tladi “E-commerce: A Critique on The Determination of a ‘Permanent Establishment’ for Income Tax Purposes From a South African Perspective” in Synergies and Conflicts in Cyberlaw Sylvia Mercado Kierkegaard (Eds) pages 221-235 (2008) International Association of IT Lawyers, ISBN 87-991385-5-7.

Articles published

  1. Annet Wanyana Oguttu “Challenges In Taxing Derivative Financial Instruments: International Views And South Africa’s Approach” (2012) 24 South African Mercantile law Journal 417-423.
  2. Annet Wanyana Oguttu "Offshore Trusts and Income Tax Avoidance: Ideals and Pitfalls from A South African Perspective" (2012) Vol 5 No 4 Int. J. Private Law 406-438.
  3. Annet Wanyana Oguttu “Developing South Africa As A Gateway For Foreign Investment In Africa: A Critique Of South Africa’s Headquarter Company Regime” (2011) 36 South African Year Book of International Law 61-93.
  4. Annet Wanyana Oguttu "Curbing Tax Avoidance - Invests in Offshore 'Protected Cell Companies and Cell Trusts': The US and UK Approach – What’s South Africa’s View?" (2011) 23 Vol 1   South African Mercantile law Journal 16-44.
  5. Annet Wanyana Oguttu "Exposing and Curtailing Secret Offshore Tax Shelters: The Tools and the Enablers. A Call for Vigilance in South Africa" (2011) Vol XLIV No. 1 The Comparative and International Law Journal of Southern Africa 30-58, also in (2010) 3 Issue 1 Global Studies Journal 153-170.
  6. Annet Wanyana Oguttu and HCAW Schulze “The Role of Tax Havens in the Global Financial Crisis: A Critique of International Initiatives and Measures to Curtail Resultant Fiscal Challenges in South Africa” (2011) Vol 65 Issue No 6 Bulletin for International Taxation available at http://online.ibfd.org/kbase/.
  7. Annet Wanyana Oguttu "Curbing Tax Avoidance - Invest in Offshore 'Protected Cell Companies and Cell Trusts': The US and UK Approach - What's South Africa's View?" (2011) 23 Vol 1 SA Mercantile Law Journal 16-44.
  8. Annet Wanyana Oguttu “The Challenges of Tax Sparing: A Call to Reconsider the Policy in South Africa” Bulletin for International Taxation (2011) Vol 65 No.1, also available at http://online.ibdf.org/kbase/.
  9. Annet Wanyana Oguttu “The Challenges of Taxing Profits Attributed To Permanent Establishments: A South African Perspective” Bulletin for International Taxation (2010) Vol 64 No.3.
  10. Annet W Oguttu “A Critique on the OECD Campaign Against Tax Havens:  Has it been Successful? A South African Perspective” (2010) 21 No 1 Stellenbosch Law Review 172 -200.
  11. Annet Wanyana Oguttu “Resolving The Conflict Between ‘Controlled Foreign Company’ Legislation and Tax Treaties: A South African Perspective” XLII (2009) XLII No 1 The Comparative and International Law Journal of Southern Africa 73-114.
  12. Annet Wanyana Oguttu and Sebo Tladi “E-commerce: A Critique on The Determination of a ‘Permanent Establishment’ for Income Tax Purposes From a South African Perspective (2009) 20 No 1 Stellenbosch Law Review 74-96; see also “The Challenges E-Commerce Poses to the Determination of a Taxable Presence: The “Permanent Establishment” Concept Analyzed from a South African Perspective” The Journal of International Commercial Law and Technology Vol 4 No 3 (2009), available at http://www.jiclt.com/index.php/jiclt/issue/view/15.
  13. Annet Wanyana Oguttu “The Challenges of Taxing Investments in Offshore Hybrid Entities: A South African Perspective” (2009) 21 No 1 SA Mercantile Law Journal 51-73.
  14. Annet Wanyana Oguttu “The Challenges E-commerce Poses to International Tax Laws: ‘Controlled Foreign Company Legislation’ From A South African Perspective” Part 1 (2008) 19 No 3 SA Mercantile Law Journal 347-371.
  15. Annet Wanyana Oguttu The Challenges that E-commerce Poses to International Tax Laws: ‘Controlled Foreign Company’ Legislation From A South African Perspective Part 2 (2008) 20 No 4 SA Mercantile Law Journal 462-478.
  16. Annet Wanyana Oguttu “Resolving Double Taxation: The Concept ‘Place of Effective Management’ Analysed from a South African Perspective” (2008) XLI No 1 The Comparative and International Law Journal of Southern Africa 80-104 (Also published in the Conference proceedings of (2008) 1 No 1 The Global Studies Journal 35-42.
  17. Annet Wanyana Oguttu “Curbing ‘Treaty Shopping’: The ‘Beneficial Ownership’ Provision Analysed from a South African Perspective” XL (2007) No 2 The Comparative and International Law Journal of Southern Africa 237-258.
  18. Annet Wanyana Oguttu “Resolving Transfer Pricing Disputes: Are Advance Pricing Agreements the Way Forward for South Africa?” (2006) 18 SA Mercantile Law Journal 460-485.
  19. Annet Wanyana Oguttu “Transfer Pricing and Tax Avoidance: Is the Arms Length Principle still relevant in the E-commerce era?” (2006) 18 No. 2 SA Mercantile Law Journal 138-158.
  20. Annet Wanyana Oguttu & Beatrix van der Merwe “Electronic Commerce: Challenging the Income Tax Base” (2005) 17 SA Mercantile Law Journal 305-339.
  21. Annet Wanyana Oguttu “The Role of Tax Havens in the Global Financial Crisis: A Critique of International Initiatives and Measures to Curtail Resultant Fiscal Challenges in South Africa” (Paper Presented at the Socio-legal Studies Association (SLSA) Annual Conference, University of Sussex, UK, 12-14 April 2011).
  22. Annet Wanyana Oguttu “Sale of a Capital Asset: Salvage or Profit Making Scheme?” (2006) Vol 14 Juta’s Business Law 231-235.
  23. Annet Wanyana Oguttu “The Deductibility of Interest on a Loan (If a Dividend is Declared and then Borrowed as an Interest Bearing Loan, Can the Interest on The Loan be Deductible in Income Tax Law?)” (2005) 5 Juta’s Business Law 162-166.
  24. Annet Wanyana Oguttu “What the Courts Have Put Together, Let No Man Put Asunder!” (2004) 12 Juta’s Business Law 22-25.
  25. Annet Wanyana Oguttu “The Courts Will Not be Beguiled:  Schemes of Profit Making Concealed as Capital in Nature Exposed” (2003) 11 Juta’s Business Law 230-233.

PAPERS PRESENTED AT LOCAL AND INTERNATIONAL CONFERENCES:

  1. Annet Wanyana Oguttu “Developing South Africa As A Gateway For Foreign Investment In Africa: A Critique Of South Africa’s Headquarter Company Regime”  (Paper presented at the Tax Research Workshop Seminar 21th Annual Conference, University of Roehampton UK, 8-9 Sept 2012).
  2. Annet Wanyana Oguttu "Offshore Trusts and Income Tax Avoidance: Ideals and Pitfalls From A South African Perspective" (Paper presented at the 6th Legal Privacy and Security Issues Conference (LSPI) in Cyprus from 19-23 September 2011). 
  3. Annet Wanyana Oguttu "Curbing Tax Avoidance - Investments in Offshore “Protected Cell Companies and Cell Trusts”: The US and UK Approach – What’s South Africa’s View?" (Paper Presented at the Tax Research Network 20th Annual Conference, Coventry University UK, 8-9 Sept 2011).
  4. Annet Wanyana Oguttu “The Role of Tax Havens in the Global Financial Crisis: A Critique of International Initiatives and Measures to Curtail Resultant Fiscal Challenges in South Africa” (Paper Presented at the Socio-legal Studies Association (SLSA) Annual Conference, University of Sussex, UK, 12-14 April 2011).
  5. Annet Wanyana Oguttu "The Challenges of Tax Sparing: A Call to Reconsider The Policy In South Africa" (Paper Presented at the 5th International Conference on Legal, Security and Privacy Issues IT (LSPI 2010), the 1st International Private Law Conference and the 4th International Law and Trade Conference (ILTC) held in Barcelona, Spain, 2-5 November 2010). 
  6. Annet Wanyana Oguttu “Exposing Offshore secrecy and Tax Abuse: The Tools and The Enablers: A Call for Vigilance in South Africa” (Paper Presented at the 3rd Global Studies Conference, Busan University, South Korea, 21- 23 June 2010).
  7. Annet Wanyana Oguttu “The Challenges of Taxing Profits Attributed to Permanent Establishments: A South African Perspective” (Paper Presented at 1st International Workshop on Trans-border Commercial Law, Sandton, South Africa 19-20 October 2009).
  8. Annet Wanyana Oguttu “The Challenges E-commerce Poses to the Determination of a Taxable Presence: The ‘Permanent Establishment’ Concept Analysed from a South African Perspective” (Paper presented at the International Law and Trade Conference, Prague, Czech Republic 5th September 2008).
  9. Annet Wanyana Oguttu “The Effect of Globalisation on Resolving Double Taxation: The Concept ‘Place of Effective Management’ Analysed from a South African Perspective” (Paper presented at the Global Studies Conference on the 16th May 2008 at the University of Illinois – Chicago USA).
  10. Annet Wanyana Oguttu “The Challenges E-commerce Poses to ‘Controlled Foreign Company Legislation’: The South African Perspective” (Paper presented at Southern Africa Law Teachers Association Conference on 24th January 2008 at the University of Pretoria - South Africa).
  11. Annet Wanyana Oguttu “Curbing Treaty shopping: The Beneficial Ownership provision Analysed from a South African Perspective” (Paper presented at Southern Africa Law Teachers Association Conference on 3rd the July 2006 at the University of Cape Town - South Africa).
  12. Annet Wanyana Oguttu “Resolving Transfer Pricing Disputes: Are Advance Pricing Agreements the Way Forward for South Africa?” (Paper presented at the Law week on 6th September 2005 at the University of Limpopo - South Africa).
  13. Annet Wanyana Oguttu “Transfer Pricing and Tax Avoidance: Is the Arm’s Length Principle still Relevant in the E-commerce era?” (Paper presented at Southern Africa Law Teachers Association Conference on 19th January 2004 at the University of Bloemfontein - South Africa).

CONFERENCE PARTICIPATION AND ORGANISATION

  1. Panel Discussant in the International Tax Law Workshop at the “State Bar of Michigan’s 22nd Annual Tax Conference”. (Held in Plymouth, Michigan USA on  29th April 2009).
  2. Chairperson of the Tax law workshop, UNISA Department of Mercantile law, Commercial Law Workshop organised by the Centre for Business Law in conjunction with Nedcor Bank, Sandton. Theme: “Consumer Protection in Commercial Law”. (Held at Nedcor Bank Sandton, South Africa in 2005).
  3. Chairperson of Tax law workshop, UNISA Department of Mercantile law, Commercial Law Workshop organised by the Centre for Business Law, in conjunction with Nedcor Bank, Sandton. Theme “Regulating South Africa Commercial Law in a Globalised Environment”. (Held at Nedcor Bank Sandton, South Africa in 2006).
  4. Member of the Organising Committee, 11th International Commercial Law Conference. (Held in Cape Town 11-13th April 2007).
  5. Member of the Organizing Committee, UNISA Department of Mercantile law, Commercial Law Workshop organised by the Centre for Business Law in conjunction with Nedcor Bank, Sandton: Theme “Regulating South Africa Commercial Law in a Globalised Environment”. (Held at Nedcor Bank Sandton, South Africa in 2006).

AWARDS: 

  1. South Africa Department of Science and Technology 2012 "South African Women in Science Awards" (WISA). The Minister of Science and Technology (Mrs DNM Pandor) presented Professor Annet Oguttu, the 2012 “Distinguished Women in Science Award: Social Sciences and Humanities” (second runner-up) for “outstanding contribution to building South Africa’s scientific and research knowledge base”.
  2. UNISA Long Service Award (10 Years): Presented by the Principle and Vice Chancellors of UNISA in 2012.
  3. UNISA Women of the Year 2011 Award. In the category “Transformative and Servant Leadership”.
  4. National Research Foundation (NRF) rated Researcher – Category C2 (2010).
  5. UNISA 2010 Top Performer Award. An Award by the Principal and Vice Chancellor of the University of South Africa in recognition of Prof AW Oguttu’s  excellent performance.
  6. University of Michigan Presidential Scholars Award - 2009. Prof Oguttu carried out Post doctoral research at the University of Michigan - USA where she was recognised “for academic excellence and outstanding contribution to the intellectual community of the University of Michigan” (2008/2009).

RECOGNITIONS:

  1. Prof Oguttu's publications on international tax issues have been recognised by the “United Nations Department of Economic and Social Affairs Financing for Development Office” which in October 2012 enlisted me as one of the 10 members of the "Expert Group to Developed a UN Course on Double Tax Treaties". This recognition has put the College of Law, UNISA on the fore front in the international scene.
  2.  The Executive Director of South African Council for Natural Scientific professions (SACNASP) Dr RW Becker recognised and congratulated Prof Oguttu for achieving the 2012 Distinguished Women in Science Award. He recognised Prof Oguttu’s “outstanding achievements for a well deserved and timely recognition of her scientific prowess” upon her achieving the 2012 "South African Women in Science Awards" (WISA). The  Director of SACNASP further commended Prof Oguttu as follows: "The dedication, passion and hard work that you have demonstrated, inspires our women scientists and encourages the youngsters to follow in your footsteps”. (Recognition letter: 6th September 2012).

JOURNAL ARTICLE: PEER REVIEWS AND EDITORIAL WORK
Peer reviewed tax law articles for the following journals:

  1. The Comparative and International Law Journal of South Africa (CILSA)
  2. SA Mercantile Law Journal.
  3. Global Studies Journal (http://gsj.cgpublisher.com): Also a member of the Editorial Board of this Journal.
  4. Journal for Juridical Science (JJS) – University of Free State.
  5. Stellenbosch Law Review