Dr Benjamin T Kujinga

Designation: Senior Lecturer
Email: Benjamin.kujinga@univen.ac.za
Office: L013
Tel: 015 962 8217

Qualifications

i. Bachelor of Laws (LLB) (University of Fort Hare) 2006
ii. Master of Laws (LLM) (University of Fort Hare) 2008 by full and independent research in Corporate Law, dissertation title: The Auditor’s Duty of Reasonable Care and Skill and the Expectation to Detect Fraud.
iii. Doctor of Laws (LLD) at the University of Pretoria 2014, Faculty of Law with research in Tax Law. Thesis title is: A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a measure against Impermissible Income Tax Avoidance in South Africa.

Expertise

Income Tax Law, Value Added Tax Law, International Tax Law

Publications

i. BT Kujinga “Fraud and the Auditor” (July 2009) AccountancySA 21.
ii. BT Kujinga “The Auditor’s Legal Responsibilities in the Detection of Fraud” (2010) vol 22 (4) South African Mercantile Law Journal 541.
iii. BT Kujinga “The Misuse or Abuse Analysis in terms of the South African General anti Avoidance Rule – Lessons from Canada” (2012) vol 45 (1) Comparative and Internatinal Law Journal of Southern Africa 42.
iv. BT Kujinga “Factors that Limit the Efficacy of General Anti-Avoidance Rules in Income Tax Legislation: Lessons from South Africa, Australia and Canada” (2014) vol 47 (3) Comparative and International Law Journal of Southern Africa 429.
v. BT Kujinga “The Economic Substance Doctrine Against Abusive Tax Shelters in the United States: Lessons for South Africa” (2015) vol 27 South African Mercantile Law Journal 218.
vi. BT Kujinga “The UK General Anti-Avoidance Rule; Lessons for Australia?” 2016 vol 14 (3) E-journal of Tax Research 624.
vii. BT Kujinga “Searching for Certainty” (2017) March/April Issue 63 TaxTalk 42.
viii. BT Kujinga “The UK Judicial Approach to Impermissible Tax avoidance: Lessons on Interpreting Certain Aspects of the Commercial Substance Provision in the South African General Anti-Avoidance Rule” South African Mercantile Law Journal (forthcoming).

Conference Presentations

i. “Factors that Limit the Efficacy of General Anti-Avoidance Rules in Income Tax Legislation: Lessons from South Africa, Australia and Canada.” Society for Law Teachers of Southern Africa Conference 13 – 16 January 2014 University of Witwatersrand, Johannesburg.
ii. “An Analysis of the South African Experience with a General Anti-Avoidance Rule in Income Tax Legislation” 26th Australasian Tax Teachers Association Conference 20 – 22 January 2014 Griffith University, Brisbane, Australia. This presentation was recognised as the best PhD Presentation and an award in this regard was given.
iii. “The New General Anti-Avoidance Rule in the UK; Any Lessons on GAAR Design for South Africa?” Institute for Austrian and International Tax Law, Vienna University of Economics and Business Conference on 3-5 July 2014, Vienna, Austria
iv. “The UK and Australian GAARs, Is it time to change the Threshold in Australia”? 27th Australasian Tax Teachers Association Conference 19 – 21 January 2015 University of Adelaide, Adelaide, Australia.
v. “Can Transfer Pricing Manipulation and Base Erosion and Profit Shifting be Curbed by Reference to Company Law and Lifting the Corporate Veil”? Corporate and Financial Markets Law Conference North West University, Potchefstroom, 24-25 October 2019.

Awards

i. Winner of the 2014 version of the Norton Rose Fulbright and South African Institute of Professional Accountants Doctoral Tax Thesis of the year award for the best PhD in Tax Law in 2014; value: R25 000.
ii. University of New South Wales (UNSW) School of Business: Australian School of Tax (ATAX) Research Fellow in 2015.
iii. International Bureau of Fiscal Documentation (IBFD) Visiting Researcher, in 2010 and 2016