Position: EXPERT ON DOUBLE TAXATION AGREEMENTS – Pretoria, South Africa
TASK CONTEXT
- Illicit financial flows in Africa represent a significant obstacle to progress in mobilizing the continent’s internal resources. According to the United Nations Economic Commission for Africa, the continent loses about 50 billion dollars a year due to such flows, which are often the result of tax evasion, incorrect invoicing of trade, gaps in existing legal and contractual provisions, including tax treaties as well as the lack of a coherent political position on the negotiation and implementation of tax treaties. The magnitude and impact of illicit financial flows underline the need for sound policies on tax conventions for the continent in order to help streamline tax convention practices by member countriesto minimise harmful arbitration and to ensure a cohesive approach to our common objective, namely to obtain sufficient resources for development.
- ATAF has taken proactive measures to combat illicit financial flows, formulating a strategic approach focused on transparency, international cooperation, political, legislative and administrative reforms, among other key pillars needed to halt these flows. In an attempt 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 conventions, manuals for negotiating tax conventions and guidelines on the benefits of tax conventions as key instruments in the fight against illicit financial flows.
- Although the ATAF Double Taxation Arrangement Model (abbreviated DTA) has served well and continues to serve ATAF members well in ensuring compliance with BEPS measures and combating illicit financial flows for years, it has these additional tools would bring greater vigour to the policy underlying the negotiations and practices of tax conventions in Africa and would also ensure that the treaties, when implemented, are made in a way that supports the continental effort to end illicit financial flows and that allows raising resources for sustainable development.
- Recognizing the mandate of the AU Specialized Technical Committee on Finance, Monetary Affairs, Economic Planning and Integration that ATAF and partners are tasked with developing tools to combat illicit financial flows, taking into account the vast potential that lies in the sphere of resource mobilization on the continent, and the ATAF identifies the indispensable need for a comprehensive policy set that includes a Model Negotiation Policy for the prevention of double taxation, a Negotiation Handbook for Double Taxation Avoidance Agreements, and a Guidance document on the benefits of these agreements. These Models will make it easier for member countries to adopt an approach that prevents illicit financial flows in their negotiations and in the implementation of treatiescrystallizing perceptions of collaboration and best practices from the point of view of developing countries into pragmatic measures.
Required profile for job ad : EXPERT IN DOUBLE TAXATION AGREEMENTS – Pretoria, South Africa
GENERAL SCOPE OF THE TASK & RESULTS TO BE PRESENTED
To fulfil the mandate of this task, the expert shall be responsible for the following.
- Review and analysis:
- To study the ATAF strategy on illicit financial flows, observing how the ATAF model, treaty negotiation manual and treaty advantage guidelines can contribute to the fight against such flows.
- To study treaty negotiation policies, treaty negotiation manuals and guidelines on the benefits of the Treaties in the Member States and around the world, taking into account what would be acceptable practice from the perspective of developing countries.
- Describe how the Treaty Negotiation Policy, the Treaty Negotiation Manual and the Treaty Benefits Guidelines can help to improve the negotiation and implementation of the Treaty by Member States.
- Work closely with the experts of the ATAF Secretariat and the Technical Committee on Cross-Border Taxation, as well as other relevant stakeholders, including the Joint Technical Committee (CTM), to obtain guidance and knowledge on this task.
- Drafting of the technical document:
- Draw up a manual for negotiating tax treaties and guidance on the benefits of conventions based on studies, analyses, reviews and reactions from stakeholders.
- Prepare an explanatory memorandum to elucidate the draft technical document and the reason for its need in the African context.
- Revisions and completion:
- Incorporate, if necessary feedback additional by ATAF on the proposed manual and guidelines.
- Submit a final version of the documents for approval.
RESULTS TO BE PRESENTED
- Initial draft of the Handbook on Negotiating Tax Conventions and Guidelines on the Benefits of Conventions, after review and stakeholder consultations – April 2025
- Explanatory note – April 2025
- Presentation to the Specialized Technical Subcommittee for your comments – May 2025
- A model of a Duplot Taxation Avoidance Agreement duly finalized and validated – October 2025
ESSENTIAL REQUIREMENTS
The ideal candidate should have the following qualifications and experience:
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- Advanced university course in economics, taxation, law, finance, public administration or a related domain
- At least 10 years of experience in tax policy or administration, especially related to tax conventions, their interpretation and administration.
- Proven mastery of illicit financial flows, including in the African context.
- Prior experience in drafting policy documents, reports or comparable documents.
- Strong capacity for analysis, investigation, communication and writing.
- Proven ability to interact and facilitate high-level stakeholder discussions.
- Solid language skills in English
Additional advantages.
- Excellent project or stakeholder management capabilities.
- Ability to maintain confidentiality.
- Ability to communicate in Portuguese or French.
DURATION OF ALLOCATION
The task is scheduled to begin 17 February 2025 and ends on 30 April 2025.
The number of feasible days for the mission to be accomplished is (45)
Job criteria for job ad : EXPERT IN DOUBLE TAXATION AGREEMENTS – Pretoria, South Africa
- Job category : Accounting, controlling, finance
- Industries : Other services
- Employment type : Fixed-term contract
- Region : Ashanti – Brong Ahafo – Central – Eastern – Greater Accra – Northern – Upper East – Upper West – Back – Western – International
- City : Pretoria, South Africa
- Remote work : No
- Experience level : 5 To 10 years – More than 10 years
- Educational level : Master
- Number of Position(s) : 1
- Team management : No
