Benjamin Kujinga
Senior Lecturer
Department of Law
University of Pretoria
South Africa
Biography
Dr Benjamin Kujinga is a Senior Lecturer in the Department of Mercantile Law. He holds the degrees LLB, LLM (UFH) and LLD (UP). The topic of his LLD thesis which was completed in 2014 is “A Comparative Analysis of the Efficacy of the General Anti-Avoidance Rule as a measure against Impermissible Income Tax Avoidance in South Africa.†Benjamin joined the Department of Mercantile Law as a doctoral student in 2009. In 2012 he left and joined Monash South Africa as a lecturer. In 2014, he returned to the Department of Mercantile Law to take up a position as a Senior Lecturer.
Research Interest
His main area of interest is the law pertaining to taxation.
Publications
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Kujinga B. The economic substance doctrine against abusive tax shelters in the United States: lessons for South Africa. SA Mercantile Law Journal= SA Tydskrif vir Handelsreg. 2015 Jan 1;27(2):218-45.
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Kujinga BT. Factors that limit the efficacy of general anti-avoidance rules in income tax legislation: lessons from South Africa, Australia, and Canada. Comparative and International Law Journal of Southern Africa. 2014 Jan 1;47(3):429-59.
