As a dedicated academic with a footprint in practice Pieter van der Zwan publishes contributions in industry and academic journals on a regular basis. This page provides the details of these publications.

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Academic publications

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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).

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.

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Industry publications

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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. 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.