Transfer Pricing

Anthony van Zantwijk has been engaged as an expert in the major South African transfer pricing disputes involving intellectual property.

Qualifications

• BSc (Civil) Eng (Wits ’96);
• LLB (cum laude) (Wits ’00);
• Certificates of merit (top of class): Law of contract; Special contracts (sale, insurance, lease, suretyship); Business entities and insolvency law; Delict; Family law, succession and trusts; Foundations of South African law; Introduction to South African law; and Accounting;
• Scholarships: Anna F Klotz scholarship (1999); Deneys Reitz scholarship (2000) (both awarded to the top law student for the year);
• LLM (tax) (completed in 2006) (Wits);
• Attorney of the South African High Court (2002);
• Patent attorney (qualified 2002, registered 2003);
• LLM (tax) (completed in 2006) (Wits); and
• Euromoney Training EMEA “Structured & Leveraged Finance Programe”, Johannesburg January 2006 (3 days, Prof I Giddy of NY University).

Experience

• Spoor & Fisher (2001 to April 2005)

  • Primary focus: intellectual property commercialisation (including licensing); valuation; and exchange control services.
  • Secondary focus: patent and design registrations; R&D strategy; and intellectual property litigation.
  • Resigned from Spoor & Fisher as a Senior Associate in April 2005 to obtain tax experience.

• South African Revenue Service (SARS) (Large Business Centre, Special Projects department) (April 2005 to 2007)

  • Primary focus: intellectual property valuation, taxation and structured finance.
  • Duties included: analysing and challenging structured finance transactions (including sale and leaseback, preference share, defeasance and bare dominium transactions) and s11(gA) (now 11(gC)) allowances for intellectual property; analysing the tax effects of intellectual property expatriated in contravention of exchange control regulations; analysing BEE transactions; and proposing anti-avoidance provisions for inclusion into the Income Tax Act. Towards the end of 2016, the focus shifted towards international intellectual property licensing structures and the possible impact of the anticipated relaxation of exchange controls on the fiscus.
  • Developed intellectual property valuation tools and databases for use by SARS and the South African Reserve Bank in evaluating intellectual property related transactions.

• Sibanda & Zantwijk Patent Attorneys (Partner) (February 2007 onwards) – founded the firm together with McLean Sibanda.

  • The firm initially focussed on intellectual property commercialisation (including licensing), taxation and valuation and grew to be the top filer of South African patents in 2022, 2023 and 2024. Anthony’s highlights while at Sibanda & Zantwijk Patent Attorneys include:

    Tax and Valuation

    • Engaged as a consultant to Treasury to: align intellectual property sections in South Africa’s Income Tax Act (e.g. s23I, s9D, s31 and s24B) with South Africa’s Exchange Controls Regulations; review s11D (the R&D tax incentive); combat tax avoidance in general; and draft the intellectual property anti-avoidance provision (s23I) in South Africa’s Income Tax Act.
    • Advised clients on international structuring (from intellectual property tax and exchange control perspectives).
    • Since 2012, collaborated with one of South Africa’s largest fiduciary advisors to restructure South African IP-focused companies internationally.
    • Appointed as an expert intellectual property valuation witness by the South Africa Reserve Bank in an intellectual property related exchange control dispute.
    • Appointed as an expert intellectual property valuer by SARS in estate duty matters.
    • Appointed as the original expert witness by SARS in ITC14302 (referred to in the judgment as Mr David) – a transfer pricing matter involving licensing of trademarks within the cellular telephone industry.
    • Appointed as an expert intellectual property valuer by one of South Africa’s largest banks in litigation involving clothing brands (2020/2021).
    • Appointed as an expert witness by one of South Africa’s largest food retailers in a trademark transfer pricing matter.

    Patents and Commercial

    • Negotiated, structured and drafted R&D and licensing transactions on behalf of Anglo American and De Beers.
    • Drafted intellectual property agreements (e.g. licences, cost contribution agreements, development agreements) for local and multinational companies.
    • Drafted various patents.
    • Since 2013, managed renewal of Sasol’s portfolio of foreign patents.

    Exchange Control

    • Appointed by Treasury in 2009 to assist the South Africa Reserve Bank and Treasury to regulate relaxation of Exchange Controls relating to intellectual property.
    • Provided “internal” intellectual property exchange control training workshops to South Africa Reserve Bank personnel.

    Academic / presentations

    • Lectured the intellectual property commercialisation and valuation modules for Wits’ LLM (IP) course.
    • Lectured the intellectual property tax module for Wits’ HDip tax course.
    • Conducted two-day workshops on intellectual property and tax avoidance in general at SARS’ offices nationally, Treasury and the South African Reserve Bank (Exchange Control Division).
    • Conducted intellectual property commercialisation and valuation training workshops on behalf of the World Intellectual Property Office (WIPO, Geneva) to intellectual property offices and research institutes throughout Africa (including Zambia, Zimbabwe, Pretoria and Cape Town).
    • Authored the intellectual property chapters in Fleetstreet’s Tax Handbook.