Deputy Director: International & Property Tax Design

Qualification/s Requirements

• 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.

Key Performance Areas

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.