The Vienna LL.M. Program in International Tax Law brings together a distinguished faculty of 75 leading experts from academia and professional practice worldwide. Our lecturers include renowned university professors, experienced tax practitioners, legal experts, advisors and specialists with a deep understanding of the challenges shaping international taxation today. This unique combination of academic excellence and practical expertise is one of the defining strengths of the program. Students benefit from rigorous scholarly perspectives as well as first-hand insights into the application of international tax law in complex real-world situations.
Annet Oguttu
Annet Oguttu is a professor of tax law and the Director of African Tax Institute at the University of Pretoria. She holds a doctorate in tax law. Her field of specialisation is international tax law. She is the author of: the ground-breaking book “Base Erosion and Profit Shifting: A Blueprint for Africa’s Response” (IBFD, 2021); the seminal book “International Tax Law: Offshore Tax Avoidance in South Africa” (Juta, 2015); co-author of “Tax Law: An Introduction” (Juta, 2024). She has contributed several book chapters and has published numerous articles on international tax law issues. She is a Research Fellow of: IBFD Centre for Studies in African Taxation; Abe Green Baum Research Fellowship of the School of Taxation and Business Law at the University of New South Wales; and University of Michigan’s Presidential Scholars Fellowship. She served as a member of: the UN FACTI High-Level Panel for Achieving the 2030 Agenda for Sustainable Development; the Davis Tax Committee which was appointed by South Africa’s Minister of Finance to assess South Africa’s tax policy framework; and as a Commissioner of the South African Law Reform Commission; Chair of the Advisory Board of the African Tax Research Network that is housed in the ATAF; member of the UNU-WIDER Advisory Group for the DRM Programme; member of ICTD’s Advisory Board; board member of the Tax Faculty and previously the board president of the South African Institute of Tax Professionals.Courses:
African Tax Systems
This lecture aims to develop an understanding of tax systems in Africa, the context within which these systems originated and how they are evolving in a global and digitalised economy so as to ensure increased domestic revenue mobilisation to achieve the UN Sustainable Development Goals. This necessitates a brief review of legal systems encountered in Africa, the different tax families and the relative importance of different taxes; such as income tax, value-added tax and property taxes. The importance of the appropriate taxation of critical sectors, such as the extractives sector (as the continent is richly-endowed with natural resources) and the service sector will be reviewed. Issues regarding tax-related illicit financial flows which undermine domestic revenue mobilization in Africa will be reviewed. From an international tax perspective, issues regarding base erosion and profit shifting, particularly relating to the allocation of taxing rights in double tax treaties will be reviewed. Harmful tax competition and the race to the bottom of offering tax incentives to attract foreign direct investment will be covered, as well as a review of measures to ensure regional integration and tax harmonization.
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