REQUEST FOR EXPRESSIONS OF INTEREST
AFRICAN DEVELOPMENT BANK
Immeuble CCIA, Abidjan, Côte d’Ivoire
African Natural Resources Centre
E-mail: P.ADERIBIGBE@AFDB.ORG Telephone: +225 20 26 57 18
Department issuing the request: AFRICAN NATURAL RESOURCES CENTRE (ANRC)
Position: CONSULTANT – Global Tax Reforms and Natural Resource Revenues in Africa
Place of assignment: Home based
Duration of the assignment: 4 Months
Tentative Date of commencement: June 2021
Deadline for applications: June 17, 2021
Applications to be submitted to: PROMISE ADERIBIGBE (P.ADERIBIGBE@AFDB.ORG )
Any questions and requests for clarifications may be sent to:
MAALI HARRATHI (M.HARRATHI@AFDB.ORG )
SEYDOU COULIBALY (S.COULIBALY@AFDB.ORG)
I. INTRODUCTION
The African Development Bank (hereafter ‘AfDB’) Ten Year Strategy and the High 5s identify natural
resources as a critical factor in the transition to green growth in Africa. In response to the challenges
facing sustainable management of Africa’s natural resources, the AfDB created the African Natural
Resources Centre (ANRC) in 2013, housed in the Economic and Knowledge Management Complex
(ECVP).
The Centre provides advisory services and technical assistance to the Bank’s Regional Member Countries
(RMCs) to harness their natural resources for sustainable development. The scope combines renewable
(water, forestry, land and fishery) and non-renewable (oil, gas and minerals) resources. The Centre’s
Policy Analysis Division provides a systemic, integrated lens on the management of renewable and nonrenewable natural resources for sustainable development. This is achieved through high-quality research and
policy analysis, policy advocacy and knowledge dissemination, and technical assistance and capacity
building for the Bank’s RMCs in the following thematic areas: natural resource conservation, natural
resource planning, natural resource economics, and natural resource governance.2
The Division is implementing a two-year project, funded through the Bank’s Transitional Support Facility
(TSF) on strengthening domestic resource mobilisation in transitional countries through Financial Modeling
for the Extractive Sector (FIMES). The project is being implemented in the following countries: Guinea,
Liberia, Mali, Madagascar, Niger, Sierra Leone, South Sudan, and Zimbabwe. Consequently, the Division
is conducting a study on global tax reforms and Africa’s natural resources sector, to serve as a policy
advisory instrument under the FIMES project, implemented in collaboration with the Bank’s Governance
and Public Financial Management Coordination Office of the Bank (ECGF).
The core objective of the Governance and Public Financial Management Coordination Office (ECGF) is
to promote effective governance, and economic and financial reforms in the public sector through
program-based lending, budget support and institutional strengthening projects, as well as analytical and
advisory activities; and implementation of the Bank’s governance priority areas of transparency,
accountability, and anti-corruption. ECGF participates in Bank’s operational activities in Regional
Member Countries (RMCs) through economic and financial reform programs, capacity development
projects as well as other related works, including studies in the area of economic and financial
management.
ANRC and ECGF require the services of a consultant with specialisation in fiscal policy and natural resource
economics to undertake a study to analyse the impact and implication of global tax reforms on natural
resources revenue in African countries.
II. THE CONSULTANCY:
Through this activity, the ANRC and ECGF seek to consolidate their contribution to the implementation of
the African Development Bank Group’s Strategy 2013–2022 and the African Development Bank Group’s
Strategy for Economic Governance in Africa (SEGA) (2021–2025) which identify domestic resource
mobilisation among areas of special focus. The AfDB recognises the need to increase domestic resources
for financing public investment and preserve fiscal sustainability with revenue streams that are predictable
and allow for full country ownership by focusing on optimising public revenue collection mainly through
taxation and curbing illicit financial flows.
I. DUTIES AND RESPONSIBILITIES:
The scope of work is twofold: (1) evaluate the implications and impact of the new international
tax rules of for natural resource revenue mobilisation in Africa, and (2) provide guidance for the
Bank’s intervention as regards to tax policy and tax administration in the Regional Member
Countries. Under the supervision of the Division Manager, Policy Analysis, the consultant will:
• Examine the implications and impact of the new rules of international taxation and digital
taxation under consideration at the OECD through the Inclusive Framework (IF), on natural
resource revenues for African countries.
• Undertake a review of literature on petroleum and mineral taxation including the analysis
of the challenges to resource revenue collection in the extractives, as well as solutions in
Africa.
• Analyse the domestic and international legal and institutional framework that govern
mining and petroleum taxation. The legal instruments generally include double taxation 3
agreements (DTAs), bilateral investment treaties (BITs), domestic tax, production sharing
contract (PSCs), petroleum codes, mining laws, and concession agreements.
• Make policy recommendations and provide evidence-based lessons for the taxation of
multinational mining and petroleum enterprises to curb profit shifting from Africa.
• Examine the AfDB’s support and intervention frameworks for Regional Member Countries
(RMCs) to enable them maximise the potential gains and minimise the losses associated
with the global tax reforms and make recommendations as necessary.
• Examine whether the global tax reform agenda sufficiently addresses challenges that are
specific to the taxation-and IFF-related issues facing resource-dependent African countries.
• Drawing on empirical evidence, and a review of the current international framework and
existing policy mechanisms on tax rules, make recommendations on the leadership and
coordination of the global tax reforms, to inform the position of the AfDB and its Regional
Member Countries.
• Propose modalities to raise awareness among the Bank’s regional member countries on the
economic implications of the new international tax rules.
• Develop inputs to feed into common regional positions on African countries current and
future rights to tax their natural resources.
• Make recommendations of the priority actions for the AfDB as regards the international
tax rules.
III. SELECTION CRITERIA: (including desirable skills, knowledge and experience)
Education:
Post-graduate qualification in Economics, Taxation, Public Finance or International
development, or any other relevant and related field with a specialisation in macroeconomics and
natural resource economics as an advantage.
Work Experience:
- Minimum of five (5) years of relevant experience in policy analysis and research, with a specific
focus on the economics of natural resources and/or tax and fiscal policy in resource-rich countries,
accumulated in public or private policy institutions, research institutes, academia or think tanks. - Strong research skills, particularly in quantitative and econometric techniques and general
equilibrium modeling, and knowledge of using financial models in the extractive sector in Africa. - Strong understanding of the international tax policy framework, and current issues under
consideration for the reform of global tax rules at the OECD, United Nations and other
international fora. - Demonstrated experience of providing policy advice to African governments and leading regional
institutions on natural resource taxation, fiscal policy and/or natural resource revenue
management. - Skills/experience in the collection, management, and in-depth analysis of data, including in using
statistical packages. 4 - A strong publication track record, with demonstrated ability to influence policies and thinking on
natural resources taxation. - Good communication and presentation skills in English and/or French, with working knowledge
of the other language. - Proven written communication skills, ideally through a good publications track record of relevant
policy documents and research. - Experience of working with multilateral and bilateral donors, African government agencies and
other development organizations, with direct experience of working with the African Development
Bank preferred.
Language:
Excellent proven written and spoken English; working knowledge of French is highly desirable;
Strong communication skills.
IV. CONSULTANT SELECTION
The Consultant will be selected in accordance with the African Development Bank’s Implementation
Manual relating to the Procedures for Acquisition of Consulting Services funded by the Administrative or
Capital Expenditure Budget of the Bank Group. The candidate shall be evaluated based on the following
technical criteria:
CRITERIA Marks (%)
General qualifications and adequacy for the proposed assignment 30
Similar experience in the area of expertise of the assignment as supported by peer
reviewed and other publications
50
Experience with the Bank or other international donors 5
Knowledge of the Region (environment of the assignment) 10
Language capacity (Excellent technical writing in English and French is an advantage) 5
TOTAL 100
Applicants are to submit a cover letter, resume, copies of academic certificates and transcripts, and three samples
of written work. Appendix 1 gives a template for submission of CVs. Only the best candidates earning 70% and
above will be shortlisted.
V. TIMEFRAME:
The consultant will work remotely on a fulltime basis for a period of four months starting in June 2021.
VI. REMUNERATION
The Consultant will be hired for a period of FOUR (4) months and paid a monthly lump sum based on the AfDB
Consultants’ remuneration scale and the schedule and conditions to be negotiated with the ANRC. The consultancy 5
will be home based. Where field missions are required, cost of travel and per diem will be covered in line with
AfDB rules.
VII. SERVICE CONDITIONS
The African Development Bank conditions for retaining short-term consultants will apply.
