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WU Vienna Tax law


Jennifer Roeleveld

Born in South Africa with British and Dutch roots. Qualified as a chartered accountant in 1989 with honors in tax law in 1994 and an LLM in 1995. She became a professor of tax law in 2003 with a more recent focus on international tax law. She was the head of all taxation programs, including the MCom in South African tax and MCom in international tax in the Faculty of Commerce at the University of Cape Town from 2005 to 2017 and currently supervises PhD and Masters students. She is also the director of the Tax Unit for Fiscal Research at UCT. Professor Roeleveld is the author of various tax textbooks, chapters in books, and journal articles published nationally and offshore and regularly speaks at conferences. She is a member of the Permanent Scientific Committee of IFA and the president of IFA South Africa. Professor Roeleveld serves on the IBFD Observatory for Taxpayers Rights and the OECD working group in respect of Tax Certainty.

The lecture aims to provide the necessary understanding of the South African tax law system - its origins and bases. It will briefly touch on “other taxes”, such as VAT, where relevant. It will deal with existing cross-border issues and developments such as cross-border services, deemed source and CFC rules, among other things. It will highlight the importance of mutual agreement procedures and the exchange of information. The treaty network that currently exists will also be covered. Specific and general anti-avoidance provisions and rules will be highlighted.

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