The Organisation for Economic Co-operation and Development (OECD) is an international organisation comprised of 38 member countries, that works to build better policies for better lives. Our mission is to promote policies that will improve the economic and social well-being of people around the world. Together with governments, policy makers and citizens, we work on establishing evidence-based international standards, and finding solutions to a range of social, economic and environmental challenges. From improving economic performance and creating jobs to fostering strong education and fighting international tax evasion, we provide a unique forum and knowledge hub for data and Analysis, exchange of experiences, best-practice sharing, and advice on public policies and international standard-setting.
The OECD has earned a leading role in international tax issues. The Centre for Tax Policy and Administration (CTPA) is the focal point for the OECD’s work on all taxation issues, both international and domestic, and it works to advance the Strategic Orientations of the Secretary General, ensuring impact of the OECD tax work in the international governance architecture. The CTPA collaborates with other parts of the Organisation on issues such as the digitalisation of the global economy, tax and Climate Change, tax and inclusive growth, and the impact of taxation on labour markets and several other multidisciplinary projects. The CTPA also provides the analytical support to the OECD’s Committee on Fiscal Affairs, which consists of senior tax policy and administration officials from OECD countries, Associate and Partner countries and other international and regional tax organisations. It also supports the work of the 141 members of the Inclusive Framework on BEPS. Through its work, the CTPA enhances the OECD’s global role in standard-setting, building knowledge, communicating with the world and interacting with governments and stakeholders from around the world to inform and influence policy making in the tax area.
The Inclusive Framework has developed a two-pillar solution to address the corporate tax challenges arising from digitalisation that involves the reallocation of taxing rights (Pillar One) and measures to ensure that multinationals pay a minimum level of tax (Pillar Two). In July 2021, 132 members of the Inclusive Framework joined an historic Statement setting out the core elements of the two-pillar solution. Implementation of the new taxing right under Pillar One (Amount A) involves the development of a new multilateral treaty, which is expected to be completed and opened for signature in 2023.
The CTPA is looking for a dynamic and experienced Senior Adviser to work on key aspects of the two pillar solution. The successful candidate will have proven technical expertise in the international tax area, in particular with respect to tax treaties, and the background and skills to work closely with senior policymakers from around the world.
The Senior Adviser will report to the Director of CTPA and will be responsible for the management, co-ordination and technical development of this work. The successful candidate will work with a dynamic, multidisciplinary and multicultural team spread across various Divisions of CTPA as well as experts from the Legal Directorate.
The vacancy is open to nationals of countries and jurisdictions participating in the Inclusive Framework on BEPS (see link for full list of members).
Strategic and Technical Advice
Lead the development of and provide strategic input to the management, co-ordination and technical development of a Multilateral Treaty. This will include strong technical and strategic advice and drafting skills and analysing input from Delegates and other stakeholders. Draft model provisions and analytical notes as needed to be shared with Delegates in advance of meetings, taking into account input received from Delegates. The analyses will provide analytical and strategic input to inform the discussions of the Inclusive Framework (and its Steering Group), the Task Force on the Digital Economy (TFDE), and other relevant Working Parties of the Inclusive Framework or any convention of the parties that may be established. Respond quickly to emerging challenges and present creative proposals for improving the content of the work, providing input to the future work programme on digitalisation.
Co-ordination, representation and liaison
Ensure effective communication with key stakeholders, the media and the general public in order to maximise the value, visibility and impact of the work. Ensure co-ordination among the different areas of work relevant for the project, and work closely with the Transfer Pricing Unit and Tax Treaty Unit of the TTP Division, as well as other areas within CTPA and across the Organisation, building collaborative working relationships. Work in close collaboration with the Inclusive Framework (and its Steering Group) and TFDE’s country delegations. Represent CTPA at high-level meetings and conference involving senior tax policy makers and tax administrators and representatives of business, labour, academia, NGOs and the media. Present, discuss and explain the work on the tax challenges of digitalisation at meetings. Lead missions to OECD and other economies. Strengthen ties and co-operation with stakeholders and other international organisations.
Supervise, motivate and contribute to the professional development and performance management of staff, including consultants and interns assigned to the project.
· An advanced university degree in law, economics, public finance or equivalent qualification, or equivalent degree in international taxation or a related field.
· More than 8 years’ experience in the field of international taxation gained in a national government, the private sector or in an international organisation working on tax treaty issues.
· Experience in the Coordination of work to develop a multilateral instrument in international tax matters.
· Proven ability in setting strategic policy targets and experience in the implementation of tax treaty rules in addition to the strategic and analytical competencies.
· Proven experience of presenting complex issues at meeting and conferences.
· Excellent knowledge of OECD instruments and standards in the tax area.
· Excellent knowledge of the principles of international taxation.
· Fluency in one of the two OECD official languages (English and French) and knowledge of the other, with a commitment to reach a good working level.
· Knowledge of other languages would be an asset.
· For this role, the following competencies would be particularly important: Achievement focus, Analytical thinking, Drafting skills, Flexible thinking, Teamwork and Team leadership, Diplomatic sensitivity, Negotiating, Developing talent, Strategic thinking.
· Please refer to the level 4 indicators of the OECD Core Competencies.
One-year fixed term appointment.
What the OECD offers
· Monthly base salary starting from 9,567 EUR, plus allowances based on eligibility, exempt of French income tax.