Consultant (e) en fiscalité digitale et réformes avancées en fiscalité internationale
Organizational Context
The United Nations Secretariat, specifically the Economic Commission for Africa (ECA), is implementing Phase III of a project to enhance national capacities in digital services VAT, international taxation, and data-driven risk-based controls in Niger. This role supports the ECA's West Africa sub-regional office and designated technical structures within the Ministry of Economy and Finance.
Job Purpose
The purpose of this consultancy is to strengthen Niger's national capacities in key areas of tax administration, focusing on Value Added Tax (VAT) for digital services and advanced international taxation issues. The consultant will provide expert guidance and practical support to reform fiscal frameworks, align them with international standards, and improve tax control mechanisms. This involves developing methodologies, technical specifications, and roadmaps to ensure effective implementation and sustainable institutional strengthening. The role directly contributes to modernizing tax administration and enhancing revenue collection through data analysis and risk management strategies, ultimately supporting Niger's fiscal reform agenda.
Responsibilities
The consultant will prepare for the mission by reviewing existing diagnostics, reform priorities, and relevant national documents. They will consult with stakeholders to assess needs and develop a detailed work plan. Key responsibilities include examining and recommending improvements to the legal and regulatory framework for introducing VAT on digital services and aligning with international tax norms. This involves mapping digital transactions and developing technical specifications for platform administration. The consultant will also provide practical capacity building on digital and international taxation methods, including BEPS measures, and address issues related to customs control and illicit financial flows. Developing a big data analytics framework for tax risk management and demonstrating its application for tax audits are crucial. Finally, the consultant will formulate recommendations and develop a roadmap for strengthening institutional arrangements related to transfer pricing and tax information exchange, providing remote support for implementation and validation.
Work Experience
A minimum of ten (10) years of progressive professional experience in taxation, tax administration, international taxation, or public finance is required. At least seven (7) years of specialized experience in international tax reforms and VAT administration, with demonstrated expertise in digital services taxation and BEPS measures, is necessary. Experience in reviewing legal and administrative frameworks and developing practical recommendations for tax administrations is also required.
Skills
Expertise in digital services VAT, international taxation, BEPS measures, tax administration reforms, legal and administrative framework review, big data analytics for tax risk management, and developing practical recommendations for tax authorities.