Associate Professor David Warneke

David Warneke

Head of Tax Technical

Corporate Tax Consulting



David leads BDO’s Tax Consulting Division in the Western Cape. He is Adjunct Associate Professor in Tax at the University of Cape Town, is the Chair of SAICA’s National Tax Committee and is a member of the Tax Court (a Presidential appointment).

David has more than 20 years’ experience in the taxation of corporations, trusts and individuals on a wide variety of domestic and international issues. He has consulted to large listed and unlisted entities. Examples of his experience include advising on:

  • The unbundling of dual-listed subsidiaries of a large listed entity
  • The restructuring of foreign subsidiaries of a large listed entity
  • The treatment of derivatives for a listed mobile operator
  • The treatment of REITS
  • The restructurings of listed and unlisted entities
  • Share incentives schemes

His sector experience includes:

  • Financial services
  • Retail
  • Manufacturing
  • Real estate
  • Service industries.

David has advised a South African mobile phone operator on:

  • VAT
  • Interest and dividends withholding taxes
  • Loan novation and capitalisation
  • Capital allowances claimable
  • Cross-currency swaps


  • Chartered Accountant South Africa
  • B.Com (Hons) (Accounting)
  • H.Dip (Tax Law)
  • Master’s Degree (Tax Law)


David is also a member of the South African Institute of Chartered Accountants (SAICA) and the Independent Regulatory Board for Auditors (IRBA).