The purpose of this ToR is to procure the expertise of a consultant to craft a comprehensive and
actionable paper on mitigating IFFs, deeply rooted in the IFFs mitigation framework as conceptualized
by the Joint Technical Committee on IFFs (JTC) of the African Tax Administration Forum (ATAF).
2. INTRODUCTION
The African Tax Administration Forum (ATAF) is a network promoting cooperation, knowledge
sharing, capacity building, and technical support to African revenue authorities. It further seeks to
ensure greater synergy and cooperation in capacity development amongst all relevant stakeholders
to reduce duplication and give greater support to African Tax Administrations. From its beginning in
2009, when it was formally launched, ATAF is steadily growing in stature and in influence. Today ATAF
is an important voice on tax affairs in Africa and the world. It has achieved the status of an
international organisation and its membership has grown to 42 African tax administrations.
3. BACKGROUND OF THE ASSIGNMENT
• Illicit Financial Flows (IFFs) in Africa represent a significant impediment to the continent’s
domestic resource mobilization progress. According to the United Nations Economic
Commission for Africa, the continent loses an estimated $50 billion annually due to IFFs. These
flows often stem from tax evasion, trade misinvoicing, and other illicit activities that divert
funds away from public projects and services. Furthermore, a report from the Tax Justice
Network underlines the criticality of this issue, asserting that these diverted sums could have
been invested in areas like health, education, and infrastructure, bolstering Africa’s efforts to
achieve its developmental goals. The magnitude and impact of IFFs underscore the need for
robust policies and cooperation both within Africa and globally to curtail these detrimental
flows.
• ATAF has proactively taken steps to tackle the pressing issue of Illicit Financial Flows (IFFs) by
formulating a strategic approach focused on transparency and international cooperation as
fundamental pillars for curbing tax related IFFs. In a bid to enhance this strategy, the Joint
Technical Committee (JTC) of ATAF has crafted an IFF mitigation framework. Although still in
its nascent stage requiring further enhancement, this pivotal document emerges from
profound collaborative deliberations, emphasizing key issues central to mitigating IFFs in the
African context. Embracing pillars like rigorous compliance, vigilant monitoring, assertive

enforcement, and contemplation of cross-border policy dynamics, the framework positions
itself as a cornerstone for a cohesive and practical strategy against IFFs.
• Recognizing the vast potential that lies within the continent’s resource mobilization, ATAF
discerns the urgency to channel these resources appropriately for the well-being and
development of African nations. Building upon the foundation set by the IFF mitigation
framework crafted by the JTC, ATAF identifies the indispensable need for a comprehensive
technical paper. This paper will delve deeper into actionable steps, crystallizing the
collaborative insights and ensuring they translate into pragmatic measures.
4. GENERAL SCOPE OF TASK
To fulfil the mandate of this task, the expert will be responsible for the following.
• Review and Analysis:
✓ Undertake a detailed review of the IFFs mitigation framework developed by the JTC.
✓ Analyze existing literature, research, and case studies related to IFFs in the African
context.
✓ Engage with key stakeholders, including members of the JTC, ATAF technical
committees, and other relevant bodies for insights and feedback.
• Drafting the Technical Paper:
✓ Develop a draft technical paper based on the framework, integrating feedback from
stakeholders and findings from the review.
✓ Ensure the paper offers practical guidance, policy recommendations, and actionable
steps for mitigating IFFs.
• Revisions and Finalization:In developing the ToR
✓ Incorporate feedback from ATAF and revise drafts as necessary.
✓ Present a final version of the working paper for approval.
5. DELIVERABLES
• Initial report of findings from review and stakeholder consultations – October 27, 2023
• A working paper on mitigating IFFs – February 29, 2023
• A finalized, comprehensive paper on mitigating IFFs – March 31, 2023
6. KEY REQUIREMENTS
The ideal candidate will have the following qualifications and experience:

Advanced degree in economics, taxation, law, finance, public administration or a related
field
• At least 10 years of experience in tax policy or administration.
• Demonstrated expertise in IFFs, particularly within the African context.
• Prior experience in drafting policy papers, reports, or comparable documents.
• Robust analytical, research, communication, and writing capabilities.
• Proven ability to engage with and facilitate discussions among high-level stakeholders.
Added advantages.
• Tax compliance monitoring and enforcement experience.
• Excellent project or stakeholders management skills.
• Ability to maintain confidentiality.
• Ability to communicate in French or Portuguese.
7. DURATION OF THE ASSIGNMENT
The assignment is expected to start on 16 October 2023 and end on 30 April 2024. The billable number
of days for the assignment is [40].