Summary Profile
Mariette is well placed to consult on numerous aspects of tax and has
extensive experience in the areas of international, corporate and indirect tax.
Mariette has consulted on international corporate tax matters in respect of
both inbound and outbound transactions to large and medium-sized companies and
to employees and employers working in and outside South Africa. She also has
specific experience on exchange control regulations and applications to the
Reserve Bank and in respect of Value-Added Tax (VAT). She has been involved in
various dispute resolutions with the South African Revenue Service and has
represented clients in proceedings in the Tax Board.
Career
Mariette completed her articles with Ridgway Merry & Weldhagen in
Johannesburg and qualified as an Attorney in 1996. Thereafter Mariette became a
Legal Advisor for the South African Revenue Service in Bellville, Cape Town. In
2001 she joined Mazars Moores Rowland and became a Tax Manager focusing on
international, indirect and corporate tax and exchange control regulations.
Mariette furthered her career at PricewaterhouseCoopers as a Tax Manager
specialising in indirect tax. She joined Cliffe Dekker (now Cliffe Dekker
Hofmeyr) as a Tax Manager in 2008.
Education/ Qualifications
MCom (International Tax), University of Potschefstroom
HDip Tax
Law (Cum Laude), Rand Afrikaans University
BProc, Rand Afrikaans
University
Date of admission: 1996
Experience
- Advise on international tax matters (both inbound and outbound
transactions) and tax treaties
- Advise on international tax treaties
- Advise on indirect tax matters (VAT, transfer duty and stamp
duty)
- Advise on employees' tax issues
- Assist in objections, alternative dispute resolution (ADR) process
and appeals
- Represent clients in hearings before the Tax Board
- Advise and have successfully assisted in exchange control
applications and related queries
- Provide tax advice to Public Benefit Organisations (PBO's) and its
activities and tax exempt organisations (government and municipalities)