Diwan Kamoetie is an associate in the Corporate department of our Johannesburg office, and a member of the Tax practice.

Diwan has experience advising on mergers and acquisitions, customs and excise, corporate tax and exchange control matters. Diwan’s qualifications in both the accounting and law fields enable him to structure and implement transactions pursuant to accounting, legal, and tax considerations.

Diwan has a keen interest in mergers and acquisitions and international tax.

Prior to joining Bowmans, Diwan worked at a leading South African law firm and an at one of the “Big Four” audit firms where he worked with local and multi-national clients across multiple sectors including the pharmaceutical industry, mining and metals industry, FMCG industry and construction industry.

He holds BAcc and LLB degrees from the University of Stellenbosch and is busy studying towards his Master of Commerce (Accounting, Taxation) at the University of Witwatersrand.

Relevant Experience

Diwan has advised clients on the following tax issues:

• Advising multinational enterprises on the implications of retroactive transfer pricing adjustments on customs valuations.
• Represented multinational enterprises in obtaining value determination numbers in terms of theCustoms and Excise Act, 91 of 1964.
• Represented multinational enterprises in customs and excise disputes with SARS.
• Advised on the exchange control implications of both outbound and inbound investments.
• Represented multinational enterprises in customs and excise disputes with SARS.
• Diwan has advised clients in the following mergers and acquisitions transactions:
• Part of the team that advised Seriti Resources Holdings (Pty) Ltd on its acquisition of the South African coal business of South32 Limited.
• Represented a South African company in an amalgamation transaction.
• Represented a South African investment holding company in its proposed disposal of a controlling interest in a South African mining company.

• South Africa: An overview of SARS’ Interpretation Note 127