South African Tax Review

Editorial Board

Dr Liezel Tredoux BA LLB (SU) LLM (UP) Certificate in International Tax law (cum laude) (UCT) LLD (UJ)

Dr Liezel Tredoux BA LLB (SU) LLM (UP) Certificate in International Tax law (cum laude) (UCT) LLD (UJ)

Editor-in-Chief

Liezel Tredoux is a senior lecturer in tax law at the University of South Africa, where she teaches income tax law, estate duty, transfer duty, donations tax, tax effective estate planning and international tax law to both undergraduate and LLM students. She also supervises postgraduate students in tax law and in addition to acting as external examiner for several South African universities, she presents corporate tax law lectures to the LLM students at the University of Johannesburg and the University of Pretoria as guest lecturer. She obtained a LLD degree from the University of Johannesburg in 2019 for her thesis entitled “Aspects of the taxation of company distributions in South African law”. She also holds the degrees BA (Law) (1996) and LLB (1998) from the University of Stellenbosch, a LLM in banking and tax law from the University of Pretoria (2003) and a Certificate in International Tax Law from the University of Cape Town (cum laude)(2008).

After completing her articles of clerkship, she was admitted as an attorney in 2001 and practised in litigation. In 2002 she was admitted as an advocate and practised as a full member of the Pretoria Society of Advocates for a four years. She also previously lectured at the University of Pretoria, and Bond University on a part time basis, while practising as an advocate. Dr Tredoux has presented papers at national and international conferences and was a visiting scholar at several international universities, including the University of New South Wales in Sydney Australia, the University of British Columbia in Vancouver, Canada and York University in Toronto, Canada, as well as the International Bureau of Fiscal Documentation (IBFD) in Amsterdam, The Netherlands. She was a recipient of the Dean’s merit bursary of the faculty of law at UJ in 2018, as well as the prestigious AQIP bursary from the University of South Africa. She is the author and co-author of various articles on tax law in accredited journals and former deputy editor of the South African Mercantile Law Journal. She is a Master Tax Practitioner (SA) and member of the South African Institute of Taxation (SAIT).

Carika Fritz LLB, LLM, LLD (UP)

Carika Fritz LLB, LLM, LLD (UP)

Associate Editor

Carika Fritz is an associate professor at the University of the Witwatersrand Law School and the chair of its Research Committee. She lectures Tax Law on undergraduate and post graduate level and frequently presents research papers, locally and abroad. Her research focus is tax administration and taxpayers’ rights and she has published several articles in peer-reviewed accredited journals. She is also an admitted attorney and notary public. 

Orcid ID is 0000-0002-3995-6646

Afton Titus

Afton Titus

Associate Editor

Afton Titus is an associate professor in the Law Faculty at the University of Cape Town. Afton completed her PhD at the University of Amsterdam’s tax center, in which she designed a corporate income tax system for the East African Community’s (EAC) proposed federation and also how to protect it. She is expert in analyzing the tax implications of the EAC’s regional integration agenda. This expertise often leads to requests for her comment on recent tax policies in East Africa. Afton has also provided input to the Dutch parliament on its tax treaty policy as pertaining to African developing countries.

Afton is an admitted attorney, notary and conveyancer. She practiced as a tax practitioner at a big South African law firm for a few years before joining UCT. Afton is also a member of the South African chapter of the International Fiscal Association (IFA) and the Young IFA Network.