It was a great privilege for students as Prof Engel has been very influential in shaping the South African tax legislation in his previous position as the Chief Director: Legal and Tax Design at National Treasury. Tax avoidance has become very topical, following recent media reports about potential tax avoidance by Starbucks, Amazon and Google in the United Kingdom.

During his lecture, Prof Engel explained the difference between legitimate tax planning, tax avoidance, tax evasion and tax “avoison” to the students. He discussed how revenue authorities deal with avoidance in tax legislation and then continue to explain South African general anti-avoidance regulation (GAARs).

The lecture can also be viewed at http:/youtu.be/kAM805vIE0E