David FrenchMazars' Tax Consulting Director
BCom, BAcc, Higher Diploma Tax Law and Diploma in Financial Markets and Instruments
Experience
Prior to joining Mazars, David spent a number of years at the South African Revenue Service in the Tax Avoidance and Reportable Arrangement unit.
David’s primary role in the South African Revenue Service was the identification and investigation of tax avoidance structures. David was also responsible for reviewing the reportable arrangement regime and for drafting and publishing new arrangements under public notice.
In this role, David liaised extensively with SARS Legal Counsel: Legislative Research & Development and the Tax Policy division of National Treasury in respect of the design, drafting and interpretation of tax law
In addition to his primary responsibilities David was involved in a number of other areas, including:
- Acting as Special Advisor to the General Anti-avoidance Rule (GAAR) Committee to which all GAAR assessments must be presented before being issued;
- Capacity building in other African Revenue Authorities in conjunction with the European Union and the African Tax Authority Forum, including reviewing policy, and training in audit and transfer pricing;
- Delegate representing South Africa at the Organisation for Economic Co-operation and Development (OECD) on Working Party 11 of the Base Erosion and Profit Shifting (BEPS) project, focusing on Interest deductions, Hybrids, Mandatory Disclosure and Controlled Foreign Companies; and
- Delegate to the OECD JITSIC Panama Papers working group, and Competent Authority with regard to exchange of information related to the Panama Papers.
