Dr Izelle du Plessis

 Senior Lecturer/Senior Dosent

B.Com (Law/Regte) LLB LLM (Taxation/Belasting) LLD

 

 

 

Dr Izelle du Plessis teaches Tax Law and Company Law. Having practiced as a commercial attorney for a number of years, she later joined the tax department of an international audit firm. Izelle was appointed to the Faculty in 2004. She completed her LLM degree in Tax Law at the University of Cape Town in 2003.  Izelle’s research focusses on tax law.  The title of her LLD dissertation is “A South African Perspective on some Critical Issues regarding the OECD Model Tax Convention on Income and on Capital, with Special Emphasis on its Application to Trusts”. Dr Izelle du Plessis gee onderrig in belastingreg en maatskappyereg. Nadat sy as kommersiële prokureur gepraktiseer het en ook later by die belastingafdeling van ‘n internasionale ouditeursfirma werksaam was, sluit sy by die departement Handelsreg aan in 2004.  Sy het haar LLM graad in Belastingreg voltooi aan die Universiteit van Kaapstad.  Izelle se navorsing fokus op belastingreg.  Die titel van haar LLD proefskrif is “A South African Perspective on some Critical Issues regarding the OECD Model Tax Convention on Income and on Capital, with Special Emphasis on its Application to Trusts”.

Fields of specialisation

Tax Law

Company Law

Areas van belangstelling

Belastingreg

Maatskappyereg

Modules taught

LLB: Tax law, Company Law
LLM: International Tax law
BCom: Mercantile Law 292/381

  

Modules aangebied

LLB: Belastingreg, maatskappyereg
LLM: Internasionale Belastingreg
BCom: Handelsreg 292/381

Publications/Publikasies 

  • De Waal & du Plessis “A Comparative perspective on ‘The joint-action rule’ in the context of business trusts” Stellenbosch Law Review (2014) 25 343.
  • Du Plessis “Some Thoughts on the Interpretation of Tax Treaties in South Africa” South African Mercantile Law Journal (2012) 24 31-52.
  • Du Plessis “The Residence of a Trust for South African Income Tax Purposes” South African Mercantile Law Journal (2009) 21 332-343.
  • Du Plessis, I & Taljaard, C “Die aftrekbaarheid van rente en huurgeld vir inkomstebelastingdoeleindes” Journal of South African Law (2007) 430-436.
  • Du Plessis “Deductability of Royalties: A recent case that ruffled feathers” Stellenbosch Law Review (2006) 17 190 – 201.
  • Du Plessis “Section 8C of the Income Tax Act: A Discussion” Stellenbosch Law Review (2005) 16 104-124.

 

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