Position : DOUBLE TAXATION CONVENTION EXPERT – Pretoria, South Africa
CONTEXT OF THE MISSION
- Illicit financial flows (ILFs) in Africa represent a major obstacle to the continent’s progress in domestic resource mobilization. According to the United Nations Economic Commission for Africa, the continent loses about 50 billion dollars a year because of the IFF. These flows are often the result of tax evasion, poor trade billing, gaps in existing legal and contractual provisions, including tax treaties, as well as the lack of a consistent policy position regarding the negotiation and implementation of tax treaties. The scale and impact of the IFFs underscore the need foradopt robust tax treaty policies for the continent to help streamline member tax treaty practices, minimize harmful trade-offs and ensure a consistent approach to achieving our common goal of mobilizing sufficient resources for development.
- L’ATAF has taken proactive steps to combat IFFs by formulating a strategic approach that focuses on transparency, international cooperation, policy, legislative and administrative reforms among other fundamental pillars that are needed to curb IFFs. In order to strengthen this strategy, ATAF, in collaboration with partners such as the African Union, UNECA and TJNA, identified the use of a sound policy for negotiating tax treaties, manuals for negotiating tax treaties and guidelines on the benefits of tax treaties as key tools in the fight against FFIs.
- While ATAF’s CDI model has served and continues to serve its members by ensuring compliance with BEPS and IFF measures for years, these additional tools would help to clean up the political foundations of tax treaty negotiation and practices in Africa and ensure that the conventions, when implemented, are are so in order to support the continental will to eradicate the IFF and to collect resources for sustainable development.
- Recognizing the mandate of the AU Specialized Technical Committee (STC) on finance, monetary affairs, economic planning and integration calling on ATAF and its partners to develop tools to combat IFFs, noting the vast potential that lies within the continent’s resource mobilization sphere ATAF identified the need for a comprehensive policy kit including a CDI negotiating policy model, a CDI negotiating manual and a guide to the benefits of CDIs. These models will help members to take an in-depth look at the approach to negotiating and implementing FFI-proof’ tax treaties, by crystallizing the ideas and best practices of developing countries into pragmatic measures.
Required profile for job ad : EXPERT EN CONVENTIONS DE DOUBLE IMPOSITION – Pretoria, South Africa
GENERAL SCOPE OF THE MISSION & EXPECTED RESULTS
To fulfill this mission, the expert will be responsible for the following.
- Review and analysis :
- To review the ATAF IFF strategy, noting how the ATAF model, the handbook for the negotiation of the conventions and the guidance on the benefits arising from the conventions can contribute to the fight against IFF.
- Study convention negotiation policies, convention negotiation manuals and guidelines on the benefits derived from conventions in Member States and around the world, noting what would be acceptable practice from the point of view of developing countries.
- Please indicate how the policy for negotiating conventions, the manual for negotiating conventions and the guidelines on the benefits arising from conventions could contribute to improving the negotiation and implementation of conventions by Member States.
- Work closely with experts from the ATAF Secretariat and the Technical Committee on cross-border taxation, as well as with other stakeholders, in particular the Joint Technical Committee (MTC), to obtain guidance and information on this mission.
- Drafting of the technical document:
- Develop a manual for negotiating tax treaties and provide guidance on the benefits of tax treaties based on studies, analyses, reviews and stakeholder feedback.
- Drafting of an explanatory memorandum to clarify the project and why they are needed in the African context.
- Review and finalization:
- Include any other comments by ATAF on the manual and the proposed guidance, if any.
- Submit a final version of the documents for approval.
EXPECTED RESULTS
- Development of’a draft Handbook for the negotiation of tax treaties and formulation of guidance on the benefits arising from tax treaties, after review and consultation with stakeholders
- Elaboration of’an Explanatory Memory
- Submission to the STC Subcommittee for contributions
- CDI model finalized and validated
MAIN REQUIREMENTS
The ideal candidate must have the following qualifications and experience:
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- Graduate degree in economics, taxation, law, finance, public administration or a related field.
- At least 10 years of experience in tax policy or administration, in particular with regard to tax treaties, their interpretation and administration.
- Proven expertise in FFI, especially in the African context.
- Prior experience in the drafting of guidance documents, reports or similar documents.
- Strong analytical, research, communication and writing skills.
- Demonstrated ability to engage with high-level stakeholders and facilitate discussions among them.
- Strong communication skills in English.
A any additional.
- Excellent project or stakeholder management skills.
- Ability to maintain confidentiality.
- Ability to communicate in French or Portuguese.
DURATION OF THE MISSION
The mission should begin February 17, 2025 and ending April 30, 2025.
The number of billable days for the mission is [45].
Job criteria for job ad : EXPERT EN CONVENTIONS DE DOUBLE IMPOSITION – Pretoria, South Africa
- Category job : Services
- Industries : Other services
- Typical employment : Fixed-term contract
- Region : Ashanti – Brong Ahafo – Central – Eastern – Greater Accra – Northern – Upper East – Upper West – Volta – Western – International
- City : Pretoria, South Africa
- Remote work : No
- Level experience : 5 To 10 years – More than 10 years
- Educational level : Master
- Position(s) Number : 1
- Team management : No
