South Africa

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

South Africa

Elle-Sarah Rossato

rossato-elle-sarah.jpg

Associate Director: Tax Controversy & Dispute Resolution

PwC: South Africa

Johannesburg

+27 (0) 11 797 4938

elle-sarah.rossato@pwc.com

www.pwc.com

Languages: English, Afrikaans

Bar admissions: Admitted Attorney by High Court (South Africa)

Biography

Elle-Sarah spent 14 years with SARS where she managed an Enforcement Division focusing on High Profile investigations (locally and abroad) and now leads the Tax Controversy & Dispute Resolution function for PwC South Africa where she assists clients on a daily basis to escalate, manage and resolve complicated disputes with SARS.

Recent matter highlights

  • Assisted clients to release R220m VAT refund in less than three months (pending seven-month SARS audit) via an urgent High Court application.

  • Assisted client in circumventing R6billion add back of deductions by proactively engaging as SARS had not followed due administration process.

  • Assisted mining client with a tax dispute in achieving settlement that saved them R36million.

Practice areas

Corporate taxes, Audit defence, Dispute resolution, MAPs/ADRs, Litigation, Controversy management

Association memberships

Master Tax Practitioner (SAIT), Law Society of South Africa & member of SARIPA

Academic qualifications

BCom (Law), 1999; LLB, 2001; LLM (Corporate Law), 2002; MCom(Tax), 2006 and MBA: 2009

pwc-110.jpg

Emil Brincker

Cliffe Dekker Hofmeyr

Christel Brits

EY

Paul de Chalain

PwC

Nazrien Kader

Deloitte

Andre Meyburgh

KPMG

Muhammad Saloojee

Sole practioner

Johan van der Walt

FTI Consulting

Louise Vosloo

Deloitte

more across site & shared bottom lb ros

More from across our site

Long-running, high-value and complex enquiries are a significant reason for HM Revenue and Customs’s increased TP yield, experts suggest
Landmark legal updates in India have led companies to prioritise specialised tax advisers over accountants, ITR has found
Brazil’s shift to a nationwide consumption tax is more than conceptual; it fundamentally transforms municipal revenue, enforcement, and administrative disputes
While some advisers praised the ruling’s definition of a ‘voucher’ for VAT purposes, a UK partner said the case left unanswered questions
While pillar two has been enacted on paper in Brazil, companies are encountering a range of practical compliance issues, ITR has heard
Moore, founding partner of the Chicago tax boutique which bears her name, shares her career wisdom for ITR’s new Women in Tax interview series
But partners at the firm admit that jumping ship to the US would not be as easy as some believe
Governments are rewriting tax policy for the AI era, deploying digital taxes, tailored incentives and algorithmic enforcement that redefine where value is created
Wingrove will succeed Bill Thomas, who has served in the role since 2017; in other news, Andersen unveiled a sharp increase in revenues for 2025
Partners are divided on Italy vs PDM D’s analytical depth, evidentiary standards, and what the judgment signals for future intra-group financing cases
Gift this article