About Daniel

Prof. & Dr. Daniel N. Erasmus

Chairman of TRM Services, Prof. & Dr. Daniel N. Erasmus Esq. (BA(law) BProc H Dip Tax Ph.D Adv Dip Transfer Pricing EA US Tax Court Practitioner and NTPI Fellow) is independent tax counsel in various African countries where his focus area of specialization is International Tax in the BEPS arena and Transfer Pricing, with domestic tax issues that arise in relation to these issues.

He also heads the US chapter of the TRM practice working closely with EAs and CPAs and their clients in the US. He is a US Tax Court Practitioner, EA and an International Tax Attorney – with an excellent track record on tax cases – just over USD$3bn 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 this subject. He also lectures as Tax Professor for their Africa educational partner www.IITF.net.

Daniel started his tax career in the mid 1980’s at Deloitte & Touche. Shortly thereafter he joined the tax department of Hofmeyr Attorneys, where he was appointed as the (then) youngest equity director of that firm. After a number of years, he left to form his own tax law firm, attracting various multinational clients, and later headed the tax department of a 100 year old law firm.

Daniel also served as the chairman of the Law Society of South Africa’s Tax Matters Committee for more than nine years. He has been 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 Amazon.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). He also lectures as Professor for the online www.IITF.net, the Africa associated LLM program of Thomas Jefferson School of Law.

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 also the founder of the dedicated TaxTalk website and lectures extensively on various specialist subjects in the field of taxation in South Africa, the USA and other nations.

Daniels expertise in this field is widely acclaimed and recognized. He consults extensively to EAs and CPAs on a wide range of tax subjects, assisting in solving tough tax problems, and by doing any tax representation work required. He has also guided and consulted to many leading MNE’s in the US, South Africa, Africa, Eastern Europe and Western Europe. These include SABMiller plc, the Hays Group, Old Mutual plc, GlencoreXstrata Group, Accenture, Nampak Ltd, AECI Ltd, Sasol Ltd, WBHO Ltd, Anglo American plc, Barloworld Ltd, The SA Post Office Ltd, Group 5 Ltd, Vodacom Ltd, Tsogo Sun Group, ABSA (part of the Barclays Group), Edcon, and the MTN group.

He was awarded a doctorate in 2014 for his PhD thesis on taxpayer rights, tax audits and the Constitution.

His focus area of specialization is International Tax in the BEPS arena and Transfer Pricing, with domestic tax issues that arise in relation to these issues.

Bar Admissions
  • US Tax Court Practitioner (#ED0179), 2011;
  • Practicing attorney admitted to practice as an attorney in the High Court, Supreme Court of Appeal, and the Constitutional Court, South Africa, 1989.

Court Admissions

  • Former presiding officer of the Tax Board for hearing Tax Appeals, 1993 – 1998;
  • Tax Court, South Africa;
  • High Court, South Africa;
  • Supreme Court of Appeal, South Africa;
  • US Tax Court.

Practice Areas

  • US Tax Audits, Controversy & Litigation – and other countries eg. S.Africa, Rwanda, Malawi, Uganda, Nigeria, Zimbabwe, Zambia, Romania, Hungary et al;
  • Tax Risk Management for MNE’s internationally;
  • Corporate: Tax Planning & Compliance;
  • International Tax;
  • Transfer Pricing;
  • Sales & Use Tax, and Value Added Tax;
  • Capital Gains Tax;
  • Exchange Control & Tax Amnesties;
  • Constitutional Law & Tax;
  • Structured Finance;
  • Mergers & Acquisitions;
  • Venture Capital;
  • International Mutual & Hedge Funds;
  • Restructuring Businesses;
  • Immigration, Emigration and International Tax.

Professional Memberships (incl. previous memberships)

  • NTPI Fellow
  • Enrolled Agent admitted to practice before IRS;
  • Associate Member of American Bar Association (Tax & Admin Law Chapters);
  • Member of the National Association of Enrolled Agents in the US;
  • US National Association of Tax Practitioners (#30048847);
  • Law Societies of South Africa (LAWSA);
  • Law Society of the Northern Provinces;
  • Registered Tax Practitioner with the South African Revenue Services (SARS);
  • LAWSA Tax & Exchange Control Committee;
  • Tax Executives Institute.
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