Deputy Director: International & Property Tax Design

KEY PERFORMANCE AREAS

To initiate and contribute to the optimal design of international (cross-border) and financial sector tax legislation and provide necessary support in respect of tax treaty engagements in the international and regional coordination of tax issues, while working closely with the International & Property Tax Analysis team.

PREREQUISITES: • A Grade 12 is required coupled with a Bachelor’s degree (equivalent to NQF level 7) in Law or Accounting or International Tax; • A minimum 4 years’ experience of which 2 years should be on an Assistant Director level or equivalent obtained in International Tax and Business Tax Law practices; • Knowledge and experience in international tax treaties; • Knowledge and experience in negotiations of treaties and the drafting of agreements; and • Experience in editing of drafter notes and compilation of legal documents.

DUTIES

International Tax Amendments (Cross-Border):

• Assist and provide input into the development of design policy options for cross- border legislation – including transfer pricing and CFC rules, for example; • Research information pertaining to the improvement and refinement of taxation in respect of cross-border activities; • Provide inputs to draft documents and discussion papers supporting cross-border tax issues for public or internal release; and • Gather supporting information on stakeholders’ needs pertaining to policy development on issues impacting international tax legislative amendments.

Base Erosion and Profit Shifting (BEPS):

• Initiate research, investigate, review, analyses on the adoption of the BEPS Action Plan; • Assist with South Africa with ensuring that the related anti-avoidance legislation remains fit for purpose; • Assist with South African peer review mechanism as required in terms of the BEPS Action Plan; and • Assist with South Africa inputs in respect of future developments on the Two-Pillar approach and South Africa’s implementation thereof.

Financial sector taxation and Exchange Controls:

• Review and contribute to any refinements / policy design changes required in respect of tax legislation pertaining to banks, insurers, security transfer tax, etc.; and • Assemble exchange control information for refinement. Perform research on relevant information for decisions with stakeholders. International and Regional Coordination:

• Assist with inputs to the SADC coordination process; • Assist with inputs to the OECD coordination process; • Assist with inputs re G20, G24, ATAF coordination processes; • Assist with inputs on the Official Development Assistance Agreements coordination process with donors; and • Assist with inputs to the UN Framework Convention on International Tax Cooperation and its envisaged protocols.

International Tax Treaties:

• Provide a platform for engagement on support pertaining to tax treaty negotiations; • Research and provide background information of potential stakeholders; • Assist with the scrutiny on tax treaty networks, country trade and investment flows;and • Provide input to the signature process on tax treaties and assist with control measures.