Izelle du Plessis

Senior Dosent / Senior Lecturer

B.Com (Law); LL.B, LL.M (Taxation); LL.D

 

 


 

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 LL.D 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”. 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 LL.M degree in Tax Law at the University of Cape Town in 2003.  Izelle’s research focusses on tax law.  The title of her LL.D 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”.

Areas van belangstelling

Belastingreg en Maatskappyereg

Fields of specialisation

Tax Law and Company Law

Modules aangebied

LL.B: Belastingreg, maatskappyereg
LL.M: Internasionale Belastingreg
B.Com: Handelsreg 292 / 381

Modules taught

LL.B: Tax law, Company Law
LL.M: International Tax law
B.Com: Mercantile Law 292 / 381

Publikasies / Publications

  • De Waal and du Plessis A Comparative perspective on The “joint-action rule” in the context of business trusts Stellenbosch Law Review Vol 25 (2014) 343
  • Du Plessis Some Thoughts on the Interpretation of Tax Treaties in South Africa South African Mercantile Law Journal Vol 24 (2012) 31 – 52
  • Du Plessis The Residence of a Trust for South African Income Tax Purposes South African Mercantile Law Journal Vol 21 (2009) 332 – 343
  • Du Plessis, I Taljaard, C “Die aftrekbaarheid van rente en huurgeld vir inkomstebelastingdoeleindes” Journal of South African Law 2007 (2) : 430-436
  • Du Plessis, I “Deductability of Royalties: A recent case that ruffled feathers” Stellenbosch Law Review 2006 ; 17(1) : 190 – 201
  • Du Plessis I “Section 8C of the Income Tax Act: A Discussion” Stellenbosch Law Review 2005 16(1) : 104-124

 

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