Prof Pieter van der Zwan

About

Pieter holds a Bachelors of Commerce in Accounting Sciences (with distinction) (University of Pretoria), Bachelors of Commerce with Honours in Accounting Sciences (with distinction) (University of Pretoria) as well as a Master of Commerce in Taxation (University of Pretoria).  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 country in the South African Institute of Chartered Accountants Qualifying Exam 2006 and second place in the country in the Independent Regulatory Board of Auditors Professional Practice Exam 2007. During 2016 he was one of the finalists in the South African Institute of Chartered Accountants Top 35 CA’s under the age of 35 competition.

He completed his articles at KPMG South Africa, 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 present and coordinate the master’s program and supervises master’s students’ research.

Pieter received a Prestige Institutional Teaching Excellence Award at the North West University (NWU) in South Africa 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.

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.

Pieter has been practicing as an independent IFRS advisor since 2010. He acts as an advisor to listed companies, public companies, financial institutions and tax authorities. The topics on which he regularly advises include mergers and acquisitions, internal group restructuring and financing arrangements (including off-balance sheet structures).

Pieter is a member of various technical committees for professional bodies.

Academic publications

  • 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).
  • Van der Zwan, P. 2011. An analysis of compensation collected on Angola’s oil resources. Journal of Economic and Financial Sciences. 2012(1).

Industry publications

  • 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. 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 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. 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.

 

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We have specialist knowledge and experience in a wide variety of South African tax matters, including corporate tax, corporate activities and restructurings, value-added tax, as well as IFRS and IFRS for SMEs. We regularly advise clients on accounting for financial instruments and related matters, corporate activity and restructuring, incentive schemes, and overall presentation of financial statements.

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