NOTICE - SECONDMENT OF TAX SPECIALIST - HM Government of Gibraltar

NOTICE - SECONDMENT OF TAX SPECIALIST HM Government of Gibraltar invites applications from qualified and experienced professionals for a secondment in the Income Tax Office.

BRIEF The selected applicants will be expected to offer specialised and expert support to the Tax Office in optimising corporate taxation strategy in respect of international business through focused compliance efforts and dedicated tax policies.

OVERVIEW OF KEY RESPONSIBILITIES OF ROLE i)

Analytical reviews of financial information, the examination of underlying records and enquiries into tax declarations for the purposes of ensuring the proper assessment to tax. This should include the use of: benchmarking analyses; risk-assessment strategies; ratio analysis; and knowledge of business sectors.

ii)

Review and recommend legislative changes necessary as well as advise on the introduction of new administrative procedures to minimise tax avoidance and mitigate instances of non-compliance.

iii) Lead on compliance initiatives and provide supervision and guidance to investigation teams. iv) Provide assistance and advice on matters pertaining to both taxation and accountancy, including the preliminary review and risk assessment analysis of corporate taxpayer returns for the identification and confirmation of cases for aspect or full enquiry. v)

Reviews, enquiries and analyses of identified Base Erosion and Profit Shifting (BEPS) risks through intra-group charges.

vi) Transfer pricing reviews in-line with OECD based transfer pricing principles. vii) Advise on policy and legislation regarding improvements and recommendations on tax compliance and risk mitigation, including in the field of transfer pricing and the adoption of a risk-based approach to corporate taxpayer reviews.

viii) Assist with the implementation of training focusing on identifying and profiling taxpayer returns needing further scrutiny or examination, the identification of transfer pricing analysis techniques and identification of typical abuses.

QUALIFICATIONS & EXPERIENCE The following qualifications and experience are relevant for any applicant: i) A full professional qualification from any UK recognised and accredited accountancy body. ii) A full professional qualification from any UK recognised and accredited taxation body. iii) At least 5 years’ immediate post qualification experience in an accounting environment including a working knowledge of accounting and auditing standards in the context of financial reporting and a working knowledge on the preparation of financial statements. iv) At least 5 years’ immediate post qualification experience in a tax environment including a working knowledge of the Income Tax Act 2010 and relevant subsidiary legislation and a working knowledge on all aspects of Gibraltar taxation. v) A working and practical knowledge of transfer pricing in accordance with the OECD’s Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. vi) Successful completion of the Professional Certificate of Competence in Gibraltar Tax.

DURATION OF SECONDMENT The secondment period shall be for a period of 12 months subject to the contracted terms and conditions.

REQUIREMENTS Applicants must submit a detailed written proposal outlining their experience, qualifications and skills with particular reference to the key responsibilities of the role.

Copies of certificates regarding eligible qualifications must accompany the written proposal referred to above.

An estimation of costs anticipated throughout the duration of the secondment must be submitted. This includes any remuneration of the applicant as well as any associated expenses.

TIMELINE Deadline for Submission: 15 December 2023

CONTACT INFORMATION For further details on this please contact the Income Tax Office on the following email: julian.baldachino@gibraltar.gov.gi.

We look forward to receiving your applications and appreciate your interest.