Adviser - Tax Treaty Unit

The OECD is a global economic forum working with 38 member countries and more than 100 emerging and developing economies to make 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. The Organisation provides a unique forum in which governments work together to share experiences on what drives economic, social and environmental change, seeking solutions to common problems.

 

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, in co-ordination with the OECD Sherpa team. 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.

 

Tax treaty issues form a major part of the ongoing implementation of the G20/OECD Project on Base Erosion and Profit Shifting (BEPS), notably through the success of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting and the annual Action 6 Peer Review. Tax treaty issues will also be central to the implementation of the Two Pillar solution to the tax challenges presented by the the digitalisation of the economy, approved by the G20 and currently signed up to by over 130 members of the Inclusive Framework. Our work will include the development of a new multilateral convention to implement Pillar One. The CTPA is looking for an Adviser to provide technical expertise and guidance in implementing Pillars One and Two and continuing our work on OECD standards developed in the BEPS project, both from a policy and tax administration perspective, and within OECD member and non-member economies. A key component of the next phase of the work on Pillars One and Two is developing a multilateral convention to implement Pillar One and ensuring effective and consistent implementation of the Pillar Two subject to tax rule, as well as completing the remaining technical work. This work will be carried out in an inclusive framework that will enable interested developing countries and jurisdictions to participate on an equal footing. 

 

The successful candidate will work under the supervision of the Head of the Tax Treaty Unit in the Tax Treaty, Transfer Pricing and Financial Transactions Division (TTP) of the CTPA.

 

Main Responsibilities

 

Monitoring, Analysis, Drafting

 

• Contribute to the development of the policy work of the Tax Treaty Unit, respond quickly to new priorities and emerging challenges and present creative proposals.
• Contribute to the development of the technical work of the Tax Treaty Unit, including the development of a new multilateral convention to implement Pillar One, work on the implementation of the Pillar Two subject to tax rule, and work on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS and OECD Model Tax Convention.
• Draft analytical reports, in plain language, for discussion and approval by Working Party 1 and the Task Force on the Digital Economy.
• Participate in discussions on these reports at relevant meetings with a view to achieving consensus.
• Assist in delivering the work programme of Working Party 1 and related bodies in a timely manner.
• Provide guidance and technical support on the tax treaty aspects of the Tax and Development Programme.

 

Co-ordination, liaison and representation

 

• Contribute to the organisation and preparation for the meetings of Working Party 1 on Tax Conventions and Related Questions, the Task Force on the Digital Economy, and the Conference of the Parties to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, where required.
• Develop and execute the Tax Treaty Unit’s outreach programme and conduct missions to OECD and non-OECD economies in the area of tax treaties (including the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS) and the Two Pillar solution to the tax challenges presented by the digitalisation of the economy.
• Liaise, where necessary, with other relevant CTPA Divisions to ensure co-ordination among the different areas of work.
• Present, discuss and explain the OECD’s work in the area of tax treaties (including the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS) and the Two Pillar solution to the tax challenges presented by the digitalisation of the economy at meetings, seminars and conferences.

 

Other

• Contribute to the wider development of the CTP’s work on taxation.

 

Ideal Candidate profile

 

Academic Background

• An advanced university degree or equivalent in taxation, economics, business, accounting or law.

 

Professional Background

• At least three, preferably five years’ experience in the field of international tax and tax treaties gained in a national government, the private sector or in an international organisation.
• Experience in conceptualising and analysing complex issues and in providing strategic leadership in the tax treaty and tax planning areas.
• Proven experience in negotiating or applying tax treaties.
• Experience implementing, or applying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS.
• Experience conducting missions for non-OECD economies in the area of tax treaties would be an asset.

 

 

Languages

• 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 Spanish would be an asset.

 

Core Competencies

• For this role, the following competencies would be particularly important\: Achievement focus, Analytical thinking, Drafting skills, Flexible thinking, Teamwork, Diplomatic sensitivity, Negotiating, Influencing and Strategic thinking.
• Please refer to the level 3 indicators of the OECD Core Competencies.

 

Contract Duration

 

Two-year fixed term appointment, with the possibility of renewal.

 

What the OECD offers 

• Depending on level of experience, monthly salary starts at either 6,308 EUR or 7,784 EUR, plus allowances based on eligibility, exempt of French income tax.
• Click here to learn more about what we offer and why the OECD is a great place to work.
• Click here to browse our People Management Guidebook and learn more about all aspects relating to people at the OECD, our workplace environment and many other policies supporting staff in their daily life.

 

Please note that the appointment may be made at a lower grade based on the qualifications and professional experience of the selected applicant.

 

The OECD is an equal opportunity employer and welcomes the applications of all qualified candidates who are nationals of OECD member countries, irrespective of their racial or ethnic origin, opinions or beliefs, gender, sexual orientation, health or disabilities.

 

The OECD promotes an optimal use of resources in order to improve its efficiency and effectiveness. Staff members are encouraged to actively contribute to this goal.