Impact of Double Tax Treaties and Loan Agreements on Domestic Resource Mobilisation in Zimbabwe and Mozambique - A focus on the Mining Sector: Zimbabwe Environmental Law Association (ZELA)
Consultancy, Research Jobs
- Zimbabwe Environmental Law As…
- Expires 24 Jun 2022
- Bulawayo
- Full Time
Job Description
Deadline: 24 June 2022
Time Frame for assignment: 20 days
Reports to: Programmes Manager
Introduction and background
The Zimbabwe Environmental Law Association (ZELA) is a public interest environmental law organization, working on the promotion of environmental justice in Southern Africa through sustainable and equitable utilization of natural resources and environmental protection. In conducting its work in the extractives sector, ZELA is contributing to the empowerment of women in mining. In conducting its work in the extractives industries, ZELA believes in people-driven, and people centred approaches to mining taxation to achieve optimal utilization of mineral resources for sustainable socio-economic development and progressive realisation of socio-economic rights.
It is a fact that the development and operationalisation of mining projects requires intensive capital which in countries such as Zimbabwe and Mozambique, comes in the form of Foreign Direct Investment (FDI). It follows that different scales of mining are undertaken by investors who are not residents of the host country, giving rise to questions on which country has the right to taxation of income emanating from operations and at what percentage. It is this state of affairs that has given rise to Double Tax Agreements (DTAs). DTA were introduced as an international tax instrument which sought to avoid double taxation of the same income or capital to the same taxpayer in the same period in two jurisdictions and promoting international tax compliance and information sharing. Unless tax treaties are designed or renegotiated in a careful manner that not only favours the taxpayers (in this case the investors), governments may end up collecting substantially less revenue from mining compared to what they would under domestic law. In addition, in recent years, it has emerged that DTAs are being used by some mining companies as a conduit for tax avoidance across tax jurisdictions through tax planning schemes, treaty shopping and round tripping resulting in "double non-taxation."
It is against this background that ZELA intends to engage a consultant to conduct an analysis of the DTAs that Zimbabwe and Mozambique are a party to and their implications on domestic resource mobilisation with a focus on the mining sector.
Main objective of the consultancy
In consultation with the organisation’s programmes team, the consultant is expected to produce a report that enables the organisation to achieve the following objectives: Provide detailed evidence-based on the overview of DTAs that Zimbabwe and Mozambique are a party to in the context of tax justice, tax equity, tax and human rights and optimal tax regimes, with a focus on the mining sector; Bring out key implications of Zimbabwe and Mozambique’s DTAs to the mining sector related domestic resource mobilisation and the progressive realisation of socio-economic rights; Proffer practical recommendations on how Zimbabwe and Mozambique can renegotiate or craft future DTAs affecting the mining sector.
Expected output
A well-researched, detailed, well-written and comprehensive report on DTAs that Zimbabwe and Mozambique are a party to with implications on domestic resource mobilisation with a focus on the mining sector as well as practical recommendations.
Duties and Responsibilities
Key deliverables and timeline
Conduct an in-depth literature review on the subject matter including key developments at the national, regional, and international level; Develop a research report with clear assessment of Zimbabwe and Mozambique’s DTAs and implications on domestic resource mobilisation for the progressive realisation of socio-economic rights, clearly capturing the challenges, opportunities, and recommendations with a focus on the mining sector; In the assessment and assessment, the consultant must at all times employ a gender lense in carrying out the study; Develop a power point presentation of the research report.
Timeline
The assignment is scheduled to run for 20 days from the date of awarding of the contract.
Qualifications and Experience
Qualifications and experience
Advanced university degree (MA or PhD) in Law, Development Studies, Political Economy preferably with experience in local content policies, private and public procurement, women’s rights and natural resource governance. Demonstrated knowledge and experience in conducting research covering different countries. Excellent English language skills and ability to write clear and compelling content for a wide variety of audiences, knowledge of Portuguese will be an added advantage. Ability to work with minimum supervision and deliver outputs of high quality.
How to Apply
To apply
Interested candidates must submit their expression of interest together with the budget, including previous work for reference purposes. The aforementioned should be emailed to procurementzw@gmail.com The title of the consultancy should be clearly stated in the email subject.
