Expert on Double Taxation Agreements - Pretoria, South Africa

GENERAL SCOPE OF TASK
To fulfil the mandate of this task, the expert will be responsible for the following.
Review and Analysis:

• Understudy ATAF’s IFF strategy, noting how ATAF Model, Treaty Negotiation Manual and Guidance on Treaty Benefits can help drive the fight against IFFs.
• Understudy Treaty Negotiation Policies, Treaty Negotiation Manuals and Guidance on Treaty Benefits in member states and around the world, noting what would amount to acceptable practice in developing country perspectives.
• Outline how Treaty Negotiation Policy, Treaty Negotiation Manual and Guidance on Treaty Benefits could help improve member states treaty negotiation and implementation.
• Work closely with ATAF Secretariat experts and the Cross Border Taxation Technical Committee as well as other key stakeholders, particularly the Joint Technical Committee (JTC) to obtain guidance and insights on this assignment..
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Drafting the Technical Paper:

• Develop Tax Treaty Negotiation Manual and Guidance on Treaty Benefits based on the studies, analysis, review and the feedback from stakeholders
• Draft a memorandum of explanation to elucidate the draft and why they are necessary in the African context.

Revisions and Finalization:

• Incorporate any further feedback from ATAF on the proposed Manual and Guidance, where necessary.
• Present a final version of the documents for approval.

DELIVERABLES

• Initial draft Tax Treaty Negotiation Manual and Guidance on Treaty Benefits from review and stakeholder consultations 
• A Memorandum of Explanation 
• Presentation before the STC-Subcommittee for inputs 
• A finalized and Validated Model DTA