Prof Pieter van der Zwan
About
Pieter holds a BCom Accounting Sciences degree (with distinction) (UP), Bcom (Hons) Accounting Sciences degree (with distinction) (UP) as well as an MCom Taxation degree (UP). During his studies, he received the Medal of the Vice-Chancellor and Principal for outstanding undergraduate performance at the University of Pretoria. He was a finalist in the Deneys Reitz Tax Thesis competition in 2010 for his master’s degree dissertation on mining royalties.
He is a Chartered Accountant (SA) (CA(SA)). In qualifying as a chartered accountant, Pieter obtained first place in the SAICA Qualifying Exam 2006 and second place in the IRBA Professional Practice Exam 2007. During 2016 he was one of the finalists in the SAICA Top 35 CA’s under the age of 35 competition.
He completed his articles at KPMG, after which he gained experience in KPMG’s technical department. He is currently an associate professor at a South African university, where he is responsible to coordinate, lecture in and supervise research in the masters program in taxation. He presents the masters class lectures on VAT, wealth and estate planning, financing structures, mergers, acquisitions and reorganisations as well as international tax.
Pieter received a Prestige Institutional Teaching Excellence Award at the NWU in 2011 and was also awarded as the best lecturer on the Potchefstroom campus of the NWU in 2011.
He has published a number of tax research articles in peer-reviewed academic journals. He is a regular contributor to industry publications. He regularly presents research papers at national and international conferences. Pieter is the tax associate editor of the South African Journal of Accounting Research.
He has received awards for outstanding research at both national and international conferences and received an award as the best presenter at an international conference. He is the author of a number of chapters in textbooks. South African Income Tax. He is the author of the chapters on companies tax, financing arrangements, reorganisations, international tax and tax administration in Silke: South African Income Tax. He is also the co-author of the chapter on tax strategy and risk management in that publication.
Pieter has been practicing as an independent tax and IFRS advisor since 2010. His international experience since becoming an independent advisor includes an assignment to assist the Mongolian tax authorities in terms of a World Bank project.
Pieter is a member of various technical tax committees for professional bodies, including the SAICA National Tax Committee and the SAIT Business Tax technical committee.
Peer-reviewed academic publications
- Middelberg, S., Van der Zwan, P., Oberholster, C. 2020. Zambian farm blocks: A vehicle for increased private sector investment. Open Agriculture. 2020(5).
- Schutte, D., Van der Zwan, P. 2019. Turnover Tax Relief in South Africa: Evidence from the SARS-NT Panel. Advances in Taxation.
- Van der Zwan, P., Schutte, D., Krugell, W. 2018. An evaluation of interest deduction limitations to counter base erosion in South Africa. South African Journal of Economics and Management Sciences. 2018 21(1).
- Van der Zwan, P. 2017. Risks of IFRS-based taxation: The application of section 24JB by authorized users to hedged relationships. E-Journal of Tax Research. 2017(2).
- Harmse, L., Van der Zwan, P. 2016. Alternatives for the treatment of transfer pricing adjustments in South Africa. De Jure. 2016(2).
- Coetzee, K. van der Zwan, P. Schutte, D. van Dyk, H. Stack, E. 2015. Ochberg v CIR: No “Benefit” to the benefactor. Southern African Business Review. 19(1).
- Moolman, A, Van der Zwan, P. 2014. An evaluation of Income Tax Incentives Available to the South African Oil and Gas Industry. International Business & Economics Research Journal. 2014.
- Van der Zwan, P. 2013. A Post-Implementation Analysis Of The South African Mineral Royalty Regime. Journal of Applied Business Research. April/May. 2013(3).
- Van der Zwan, P., Van der Merwe, N. 2013. The Message Conveyed By IFRS-Compliant Information: A South African Perspective. International Business & Economics Research Journal. September 2013.
- Van der Zwan, P. 2011. A methodology for an evaluation of the impact of the Minerals and Petroleum Resources Royalty Act on the South African mining industry. The Business Review, Cambridge. Vol. 17 Num. 2 Summer 2011.
- Van der Zwan, P. 2011. An analysis of compensation collected on Angola’s oil resources. Journal of Economic and Financial Sciences. 2012(1).
- Van der Zwan, P., Stiglingh, M. 2011. The deductibility of value added tax on costs incurred to raise share capital: A critical analysis of the ITC 1744 case. De Jure. 2011(2).
- Van der Zwan, P., Nel, P. 2010. The impact of the Minerals and Petroleum Resources Royalty Act on the South African Mining industry: A critical analysis. Meditari. 18(2)
- Van der Zwan, P. 2010. Mineral Royalties: A review of the Development of Mineral Royalty Legislation In South Africa. University of Pretoria.
Industry publications
- Van der Zwan, P. 2022. A lower corporate tax rate – good news for some taxpayers. www.bbrief.co.za / www.bizcommunity.com
- Van der Zwan, P. Stark, K. 2021. Practical perspectives on South African tax residency. Accountancy SA October 2021.
- Van der Zwan, P. Stark, K. 2021. Proposed amendments to the hybrid debt rules. TaxTalk September 2021.
- Van der Zwan, P. 2018. Cryptocurrencies & VAT. Tax Professional 2018(2).
- Burt, K., Van der Zwan, P. 2018. What is required is proof, not simply argument. TaxTalk 2018.
- Van der Zwan, P. 2018. Revised debt restructuring rules: was this intended?. TaxTalk 2018.
- Van der Zwan, P. 2017. Share bite backs. TaxTalk 2017.
- Van der Zwan, P. Retief, E. An overview of information gathering by SARS. Tax Professional 2017(29).
- Van der Zwan, P. 2016. The tax implications of currency gains made on foreign investments. TaxTalk. Sept/Oct 2016.
- Van der Zwan, P. 2016. Transfer pricing adjustments: too many layers of tax? TaxTalk. 2016.
- Van der Zwan, P. 2015. A review of section 6quin. TaxTalk Professional. July/Aug 2015.
- Van der Zwan, P. 2015. VAT: an analysis of some amendments that did and did not occur. TaxTalk Professional. Jan/Feb 2015.
- Van der Zwan, P. 2015. Interpretation of tax law. Accountancy SA. February 2015
- Van der Zwan, P. 2014. Sections 23M and 31: The interaction between sections of the Income Tax Act. SAICA Tax Suite Journal. December 2014.
- Van der Zwan, P. 2014. Challenges for corporate taxpayers and the role of advisors. TaxTalk Professional. Jul/Aug 2014.
- Van der Zwan, P. 2014. The Employment Tax Incentive. Accountancy SA. June 2014.
- Van der Zwan, P. 2014. The Burden of Proof: When does a taxpayer have sufficient evidence? SAICA Tax Suite Journal. June 2014.
- Van der Zwan, P. 2014. Analysis: Arm’s length pricing between connected persons: Is it only a cross-border risk?. Accountancy SA. March 2014.
- Van der Zwan, P. 2014. The Employment Tax Incentive: An incentive that works? SAICA Tax Suite Journal. March 2014.
- Van der Zwan, P. 2014. Time to consider the terms of company loans carefully. TaxTalk Professional. Jan/Feb 2014.
- Van der Zwan, P. 2013. Shares issued in BBBEE arrangements: Are these transactions tax free?. TaxTalk Professional. September/October 2013.
- Van der Zwan, P. 2013. Arm’s length pricing between connected persons: Is it only a cross-border risk? SAICA Tax Suite Journal. October 2013.
- Van der Zwan, P. 2013. Tax & Penalties: The perspective of a tax practitioner. TaxTalk Professional. March/April 2013.
- Van der Zwan, P. 2013. A taxpayer’s right to manage its exposure. Tax Talk Professional. January/February 2013.
- Van der Zwan, P. Viviers, H. 2012. Liquidation of a company: A simple matter from a tax perspective? Professional Accountant. Quarter 4, 2012.
- Van der Zwan, P. Huisman, B. 2012. Shedding light on the concealed tax consequences of the new Companies Act. Professional Accountant. Quarter 1, 2012.
- Van der Zwan, P. Fouche, J. 2012. The impact of dividends tax on shareholder value. SAICA Tax Suite Journal. August 2012.
- Van der Zwan, P. 2012. Returns of capital – a favourable amendment from the perspective of shareholders? SAICA Tax Suite Journal. May 2012.
- Van der Zwan, P. 2010. Pushing fair value accounting to its limits?. Accountancy SA. Accountancy SA. February 2011.
- Van der Zwan, P., Van der Merwe, N. 2010. Does IFRS 9 simplify financial instrument accounting for non-banking entities? Accountancy SA. November 2010.
- Van der Zwan, P. 2010. Getting to the bottom of South Africa’s new mining royalties. Accountancy SA. April 2010.
Other research publications
Textbooks
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