About the Author
Daniel N. Erasmus is an adjunct Professor of Law at Thomas Jefferson School of Law, San Diego, California. He was born on November 6, 1962, in what was then Rhodesia, now Zimbabwe. He qualified as an attorney and was admitted to practice as an attorney of the high court of South Africa in 1987. From then on he specialized in tax, dealing with multinational corporations in their planning, and then adversarial relationships with various tax authorities. He commenced practicing for his own account in 1993 and founded the successful www.taxriskmanagement.com and www.tax-Radar.com, today a multidisciplinary consulting firm, which assists its extensive client base, worldwide, in staying within the borders of the various complex tax laws but at the same time ensuring their exposure to tax is legitimately set to what the law prescribes as the minimum. It was through his acting for multinationals in tax disputes that he developed a nose for the effect a constitution has on a country’s tax laws. This knowledge he quickly developed into a formidable defense to any aggressive tax authority official seeking to bully his way to a quick revised assessment without making the effort to follow a very complex series of legal procedures, governed by the constitution, in doing so. The results for the taxpayers were remarkable. For the tax authorities, it was sometimes devastating, especially when their publicly announced goals were scarcely met in some cases. However, it became apparent to him that a higher road needed to be sought to address the constant waxing and waning of interaction between taxpayers and the tax authorities, especially as some of them were major tax contributors. And so a series of lectures was started some years ago on tax risk management TRM™ to teach taxpayers how to go about the process of a proactive TRM™ process, so as to avoid the painful process of being in a dispute with tax authorities. Yet with the same remarkable results previously achieved. This special report is the ultimate result.
This is the seventh special report or book the author has published. The first one was on VAT, the second special report was on CGT, the third special report, was on the Exchange Control and Tax Amnesty in South Africa, the fourth was the first edition of this book in South Africa, the fifth a children’s story book, and the sixth, he co-authored the IBFD Tax Risk Management: From Risk to Opportunity.
He is registered to practice as an attorney in South Africa and practices in the USA as a foreign and international attorney. He is also near the completion of his PhD on constitutional law and tax, a project that has taken some eight years’ research. As adjunct Professor of Law at the Thomas Jefferson School of Law he teaches International Tax Planning, Tax Risk Management, Tax Controversy and International Law aspects of Taxation. He is the founding editor of the magazine TAXtalk, hosted a weekly TV show called Tax Issues on a business satellite channel in Africa, and lectures extensively on tax risk management TRM™, structured finance, tax practice, transfer pricing, tax controversy, and other related topics, internationally.
The author resides between Atlanta, South Africa, and Florida, USA. He is an avid cyclist, amateur artist, photographer, and permanent student of tax and its side avenues.