Prof. & Dr. Daniel N. Erasmus Esq. (BA(law) BProc H Dip Tax Ph.D Adv Dip Transfer Pricing EA
Academic Background/ Professional Qualifications
- Chairman of TRM Services
- US Tax Court Practitioner and NTPI Fellow)
- Independent tax counsel in various African countries where his focus area of specialization is
- International Tax including Transfer Pricing, with domestic tax issues that arise in relation to these issues.
- Daniel is a US Tax Court Practitioner, an International Tax Attorney, and Tax Counsel in Africa – with an excellent track record on tax cases – just over USD$ 3,5bn tax controversies where taxpayer clients have paid out less than 3% on taxes claimed (on average).
- He has been a leading pioneer in the advancement of developing a system of tax risk management to circumvent the adversarial nature of tax controversies with tax authorities.
- He is a world-wide leader in knowledge and skills in this area of taxation, having taught thousands of delegates the principles of tax risk management, and how to implement these in MNE’s. He lectures as adjunct Professor at the Thomas Jefferson School of Law, San Diego, on Transfer Pricing and Tax Risk Management.
- Daniel also served as the chairman of the Law Society of South Africa’s Tax Matters Committee for more than nine years, and was a member of that committee for more than 20 years.
- He is co-founder and former lecturer of the University of Johannesburg’s Diploma in Tax Practice program, and co-authored a number of books and publications. These include:
- VAT for Lawyers: A Guideline;
- CGT: A Guideline; Lexis Nexis Butterworth’s Exchange Control & Income Tax Amnesty Handbook;
- The 7 Habitual Tax Mistakes; Lexis Nexis (available on com);
- Tax Intelligence (available on Amazon.com);
- Matthew Bender, Tax Guide to South Africa Chapter (co-authored);
- Lexis Nexis, Company Guide to South Africa (co-authored);
- Tax Risk Management: South Africa Chapter (co-authored) (available from www.ibfd.org).
- Daniel was on a sub-committee on the Katz Commission of Inquiry into Taxation in South Africa, and has been a member of the VAT technical committee for SARS.
- He is the founding editor of the well-known tax publication TaxTalk in South Africa. He lectures extensively on various specialist international tax subjects in South Africa, the USA, India and other countries.
- Tax Audits, Controversy & Litigation – USA, South Africa, Botswana, Malawi, Tanzania, Uganda, Zimbabwe, Zambia and other African jurisdictions;
- Tax Risk Management for MNE’s;
- International Tax;
- Transfer Pricing;
- Sales & Use Tax, and Value Added Tax;
- Capital Gains Tax;
- Exchange Control & Tax Amnesties;
- Constitutional Law & Tax;
- Inbound and outbound corporate tax issues;
- Restructuring Businesses;
- Immigration, Emigration and International Tax.
Professional Memberships (incl. previous memberships)
- Law Societies of South Africa (LAWSA);
- Law Society of the Northern Provinces;
- US Tax Court Practitioner;
- Enrolled Agent admitted to practice before IRS;
- Registered Tax Practitioner with the South African Revenue Services (SARS);
- LAWSA Tax & Exchange Control Committee;
- Associate Member of American Bar Association (Tax & Admin Law Chapters).