CURRICULUM VITAE
ALWYN DE KOKER
B COM (CAPE TOWN) M COM (WITS) CA (SA)
H DIP TAX LAW (WITS)
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CONTENTS
PAGE
1. Personal Information
3
2. Appointments to International Bodies
4
3. Professional Qualifications
4
4. Academic Qualifications
4
5. University Appointments
4
6. Special University Responsibilities
4
7. Membership of University Committees
5
8. Awards
5
9. Other University Appointments
5
10. Previous Employment
6
11. Professional Bodies
6
12. Professional Activities
6
13. Directorships
8
14. Books Published
8
15. Journals Edited
9
16. Professional Publications
9
17. Internationally Refereed Conferences
10
18. Major Presentations
11
19. Research Surveys And Assignments
12
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1.
PERSONAL INFORMATION
Surname
:
de Koker
First Name
:
Alwyn
Telephone
:
+27 11 717 8050 (office)
+27 86 553 5074 (fax)
+27 82 881 0024 (mobile)
E-mail
:
alwyn.dekoker@wits.ac.za
Marital status
:
Married with three children
Nationality
:
South African
Present position
:
Professor of Taxation
School of Accountancy
Faculty of Commerce, Law and Management
University of the Witwatersrand
Johannesburg
Other appointments:
Professor ‒ International Tax Program
School of Law
Thomas Jefferson University
San Diego, USA
(2007 to date)
Adjunct Professor in the Walter H and Dorothy B Diamond
International Tax Program, School of Law
St Thomas University
Miami, USA
(2001 to 2006)
Adjunct Professor
School of Law
Regent University
Virginia Beach, USA
(1998 to 2000)
2.
APPOINTMENTS TO INTERNATIONAL BODIES
Executive Board member of the Royal Society of Fellows
The Society of Fellows is a learned society consisting of scholars, practitioners and those
involved in the administration of justice, taxation, finance and information security around
the world. Its objectives are to promote and facilitate research at many levels and in
particular to engender greater collaboration between scholars and those involved in the
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practice. The Society seeks to achieve these objectives through a number of initiatives
including academic publications, conferences, seminars, symposia, on-site consultations,
informational services, research and training.
www.royalsocietyfellows.org
Advisory board member of the Foundation for Fiscal Studies
www.fifs.org
Faculty advisory board member of the Royal Society of Fellows Law Review
http://www.rsoflr.org/masthead.htm
Academic adviser to Editorial Board of Shoreliner
http://www.shoreliner.com/media/intro.htm
3.
PROFESSIONAL QUALIFICATIONS
1974
4.
:
Public Accountants’ and Auditors’ Board
Chartered Accountant (SA)
ACADEMIC QUALIFICATIONS
1984
:
University of the Witwatersrand
Master of Commerce (M Com)
1980
:
University of the Witwatersrand
Higher Diploma in Tax Law (H Dip Tax Law)
1973
:
University of Cape Town
Certificate in the Theory of Accountancy (CTA)
1971
:
University of Cape Town
Bachelor of Commerce (B Com)
5.
UNIVERSITY APPOINTMENTS
1994 to date
:
1987 - 1994
:
1978 - 1986
:
Professor
School of Accountancy
Faculty of Commerce, Law and Management
University of the Witwatersrand, Johannesburg
Associate Professor
Senior Lecturer
Appointed 13 February 1978
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6.
SPECIAL UNIVERSITY RESPONSIBILITIES
1991 to 1996
:
Administrator of Faculty Masters Programme
1986 to 1991
:
Course developer and leader for Tax Planning and Fiscal Theory
module in the Masters (by coursework) degree
1992 to 1999
:
Course developer and leader of the Taxation elective for the
B Com Honours in Accounting
1984 to 2001
:
Director of the Centre for Fiscal Studies and a member of the
board of control
Member of the Scholarships Committee of the Centre for Fiscal
Studies
7.
MEMBERSHIP OF UNIVERSITY COMMITTEES
Senate
Academic Board
Executive Committee of the Faculty of Commerce
Board of the Faculty of Commerce
Higher Degrees Committee
Research Committee
Joint Professional Advisory Committee
Master of Commerce degree sub-committee (Chairman 1991 to 1996)
Senate Committee on Salaries and Conditions of Service
8.
AWARDS
Convocation Distinguished Teachers’ Award : 1992
9.
OTHER UNIVERSITY APPOINTMENTS
1987 to 2006
:
Honorary tax advisor to the University Administration
1994
:
Member of the task group to investigate options to replace the
University’s membership of the Associated Institutions’ Pension
Fund and the Temporary Employees’ Pension Fund
1994 - 1995
:
Member of the Retirement Funds Sub-Committee of the Finance
Committee
10. PREVIOUS EMPLOYMENT
Feb 1977 - Jan 1978 :
Practising Chartered Accountant / Tax Consultant
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Jan 1975 - Jan 1977 :
Financial Director of Vavasseur (SA) Limited - a public company
listed on the Johannesburg Stock Exchange
(Later taken over by Trumpcor Limited)
Jan 1972 - Dec 1974:
Welby Steward Bass and Company - Chartered Accountants, Cape
Town
Articled Clerk
11. PROFESSIONAL BODIES
Member of the South African Institute of Chartered Accountants
Member of the Public Accountants’ and Auditors’ Board
12. PROFESSIONAL ACTIVITIES
Tax Advisor
1984 - 1986
:
Research adviser to the South African Revenue Service
1984 - 1993
:
Tax adviser to the Eastern Cape Government
1986 - 1990
:
Member of the sub-committee to evaluate the annual draft
Revenue Laws for the South African Revenue Service
1991 - 1993
:
Advisor on economic development policy and member of the subcommittee on Border Region Economic Development Plan
Member of various financial and other committees in Eastern Cape Region, including:
1990 - 1993
:
Economic Advisory Board
1991 - 1993
:
Revenue Resources Committee
This committee optimized Government revenue from all potential
sources, such as user charging, privatization, commercialization,
sale and leasing of government assets
1991 - 1993
:
Planning and Priorities Committee
Determined and coordinated Government financial policy and
priorities
1991 - 1993
:
1984 - 1994
:
Adviser on economic development policy and member of the subcommittee on Border Region Economic Development Plan
Tax Advisory Committee
1987 - 1988
:
Member of the bilateral committee on Tax Harmonization
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International Fiscal Association
1985 - 1989
:
Member of SA Executive Committee - International Fiscal
Association
1985
:
SA reporter to the International Fiscal Association in the
Netherlands. The aim of the Association, founded in 1938, is the
study and advancement of international and comparative law in
regard to public finance and especially international and
comparative fiscal law and the financial and economic aspects of
taxation
:
Chairman of Tax, Legal and Regulatory Committee of the South
African Insurance Association
1985 - 1986
:
Member of the Executive Steering Committee of the Special
Research Groups. These groups operated under the auspices of the
Centre for Continuing Tax Education and primarily carried out
research for the Commission of Inquiry into the Tax Structure of
the Republic of South Africa (Margo Commission)
1986 – 1993
:
Member of the Tax Sub-Committee of the Committee of
University Principals
1987
:
Member of the ERCOM committee (Education Requirements
Committee) of the Public Accountants’ and Auditors’ Board re
specialization
1986 - 1990
:
Member of Tax Committee - South African Institute of Chartered
Accountants
1987
:
Member of Tax Committee - Johannesburg Regional Association
of Chartered Accountants
Insurance
1996 - 1999
Other Committees
13. BOOKS PUBLISHED
Year(s)
Title
1987
The Income Tax Handbook
1988
Income Tax in South
Africa
1989 - 1994 Income Tax in South
Author(s)
Publisher
De Koker
LexisNexis
De Koker, Emslie
and Frame
LexisNexis
De Koker and
LexisNexis
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Africa (Volumes 1, 2 and
3: + 2 200 pages)
Urquhart
1991- 1994
Value Added Tax in South
Africa
Collins and de Koker
CCTE
1995 to
2002
Value Added Tax
(Volumes 1 and 2)
De Koker and
Jenkinson
LexisNexis
1995 to
date
Silke on South African
Income Tax (Volumes 1, 2,
3 and 4 : + 3 500 pages)
De Koker
LexisNexis
1995 to
date
Silke Tax Yearbook
De Koker and
Jonathan Silke
LexisNexis
2003 to
date
Value-Added Tax in South
Africa
(Volumes 1 and 2)
De Koker and
Kruger
LexisNexis
2010
Silke on International Tax
LexisNexis
15. JOURNALS EDITED
Year(s)
1986 to
1987
Title
S A Tax Journal
Editors
Publisher
E B Broomberg SC (Consulting)
A P de Koker (Managing)
H R Levin
A J Swerksy SC
L Tager
H Vorster
B Wunsh
LexisNexis
16. PROFESSIONAL PUBLICATIONS
Date
Journal
Title
Volume /
Page
Sept 1986
Cahiers de droit fiscal
international
The transfer of assets into and
out of a tax jurisdiction
Nov 1985
SA Law Journal
Can the court adapt the Income Vol 102
Tax Act?
Part IV
p 8 - 12
Sept 1985
INDWE
The trust - A flexible vehicle
for tax planning
Vol LXXIa
p 109 - 118
No 11
p 8 - 12
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Jun 1985
The Commerce
Teacher
The Matrimonial Property Act
No 17
p 27 - 30
Jun 1985
SA Chartered
Accountant
Tax implications - Interest
derived from a foreign
building society
Vol 2
No 6
p 177 - 180
Jun 1985
SA Institute of
Chartered
Accountants
Aspects of tax planning
p 1 - 14
Nov 1983
Finance Week
Leasing changes
Vol 19
No 9
p 548
Oct 1983
Finance Week
Seeking tax reform
Vol 19
No 4
p 217 - 220
Jan 1980
SA Chartered
Accountant
Taxation of restraint payments
Vol 15
No 12
p 501- - 502
Nov 1979
SA Chartered
Accountant
Payments in restraint of trade
Vol 15
No 11
p 466 - 467
Oct 1979
SA Chartered
Accountant
Tax incentive allowances
Vol 15
No 10
p 431 - 432
17. INTERNATIONALLY REFEREED CONFERENCES
Year
1985
Title of Paper delivered
‘The transfer of assets into and out of a tax jurisdiction’
Name of conference
International Tax Congress (39th : 1985 : London) under the
auspices of the International Fiscal Association
Proceedings published by
Kluwer Law and Taxation Publishers, Deventer, The Netherlands
In
XL Congrès International de Droit Financier et Fiscal, New York
1986
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1999
‘Recent developments in the South African double tax treaty
network’
Name of conference
1999 Asia Pacific Conference held in Mauritius under the auspices
of The Offshore Institute
1999
‘Recent developments in South Africa’s treaty network and domestic
tax structure’
Name of conference
1999 European Regional Conference held in Israel under the
auspices of the Offshore Institute
18. MAJOR PRESENTATIONS
June 1985
:
Income Tax lectures on “The choice of business entity” for and on
behalf of the SA Institute of Chartered Accountants’ Education
Committee in major centres in South Africa
1984 - 1989
:
Income Tax implications and developments to members of various
industries
1986 to date
:
Courses offered by the Centre for Continuing Tax Education,
University of the Witwatersrand, Johannesburg for the accounting
and legal professions
1980 – 1982
:
Qualifying Examination update in Taxation for Accounting
graduate students in preparation for the Public Accountants’ and
Auditors’ Board Examination with Professors Everingham and
Hopkins from the University of Cape Town
1995
:
‘Tax reform and the assurance industry’, a paper delivered to
delegates at the Multi Rand Forum Conference at Sun City
1996
:
‘Corporate Tax Planning and Development’, a two-day conference
jointly presented with Chris Frame in Johannesburg
1997 – 1999
2000 and 2001
:
Seminars delivered on behalf of PriceWaterhouseCoopers in
Johannesburg
:
Addressed the Portfolio Committee on Finance (a committee of
Parliament of South Africa) in public hearings on the Budget
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2000 to 2001
:
Co-presenter of the Advanced Certificate in Taxation to the South
African Revenue Service
2001 – 2002
:
Lectures on international tax delivered to postgraduate students in
the Walter H and Dorothy B Graduate International Tax
Programme at the St Thomas University Law School in Miami
19.
RESEARCH SURVEYS AND ASSIGNMENTS
1982
Prepared a research document for the Standing Commission of
Taxation in South Africa with regard to the taxation of married
women.
1984
Drafted the 1984 Income Tax Act, to implement the policy devised
by the Swart Commission, with Professor E B Broomberg SC for the
Government of the Eastern Cape Region. Also responsible for
implementing tax collection procedures and minimization of tax
avoidance and evasion.
2000
Completed a study entitled Retirement Funding: A Sourcebook for
Trustees with Maeve Kolitz and Jacqueline Arendse and edited by
Merton Dagut, Dean of the Faculty of Commerce, Law and
Management, which was published in Business Day as a supplement