Company Description

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 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), with more than 140 member countries and jurisdictions, and the Inclusive Forum on Carbon Mitigation Approaches. 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 BEPS Action 14 report – Making Dispute Resolution Mechanisms More Effective mandated the Secretariat of the Forum on Tax Administration (FTA) and its Mutual Agreement Procedures (MAP) Forum to conduct peer reviews and monitoring on the implementation of the Action 14 minimum standard based on terms of reference and a methodology developed jointly with the CFA’s Working Party 1.

The CTPA is looking for Junior Adviser to work in the Tax Administration and VAT Division (CTPA/TAV). S/he will support the FTA MAP Forum programme of work. and will contribute to the work on peer reviews based on information available on a jurisdiction’s MAP profile, the statistics reported under the reporting framework and information obtained via questionnaires, etc. S/he will also support the wider work on tax certainty including the ongoing work on Advance Pricing Arrangements (APAs) and related projects within the OECD Forum on Tax Administration (FTA). The selected candidate will work under the supervision of the Co-Head of the Tax Certainty Unit focusing on dispute prevention and resolution.

The vacancy is open to nationals of countries and jurisdictions participating in the Inclusive Framework on BEPS (see link for full list of members)

Job Description

Main Responsibilities

Research, analysis and drafting

• Research and draft Mutual Agreement Procedures (MAP) Peer review reports.
• Prepare analytical reports, policy briefs and materials on MAP regimes.
• Undertake the background work required for the publication of the annual MAP and Advance Pricing Arrangements (APA) Statistics
• Prepare substantive documents, policy briefs, press releases, presentations and other documents related to the work on providing greater tax certainty through dispute prevention, including APAs.
• Seek input from relevant stakeholders, including the business community.
• Undertake research on MAP regimes and Article 25.
• Provide assistance in the organisation of the FTA MAP Forum peer review meetings.
• Undertake research and work on the further development of other tax certainty tools
• Support the development and implementation of tools to provide greater certaintyt in the implementation of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy.

Co-ordination, liaison and representation

• Liaise with delegates in the preparation of the Peer review reports and throughout the approval process.
• Assist in establishing timelines, milestones and lists of deliverables for the various reports and meetings.
• 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 MAP and tax certainty at official meetings, seminars and conferences.
• Undertake missions as required

Other duties

• Contribute to other work of the Tax Administration and VAT Division (TAV), in particular in the area of base erosion and profit shifting (BEPS), and work of the CTPA more generally, when needed.

Qualifications

Ideal Candidate profile

Academic background

• An advanced university degree or equivalent in taxation, economics, business, accounting or law, preferably with a specialisation in International Taxation.

Professional background

• At least two years’ experience in a tax administration, ministry of finance, financial institution, law, accounting firm or other organisation involved in questions related to tax treaties, base erosion and profit shifting, aggressive tax planning, tax policy analysis and/or similar issues.
• Strong knowledge of the principles of international taxation, especially tax treaties.
• Knowledge of OECD instruments, standards and benchmarks in the tax area.
• Familiarity with transfer pricing and tax treaty dispute resolution mechanisms and processes.

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 other languages would be an asset.

Core Competencies

• OECD staff are expected to demonstrate behaviours aligned to six core competencies which will be assessed as part of this hiring processes: Vision and Strategy (Level 1); Enable People (Level 1); Ethics and Integrity (Level 1); Collaboration and Horizontality (Level 2); Achieve Results (Level 1); Innovate and Embrace Change (Level 2).
• There are three possible levels for each competency. The level for each competency is determined according to the specific needs of each job role and its associated grade.
• To learn more about the definitions for each competency for levels 1-3, please refer to OECD Core Competencies.

Additional Information

Closing Date

• This vacancy will be filled as soon as possible, and applications should reach us no later than 23h59 Wednesday 27 November 2024 (Paris time).

Contract Duration

• Eighteen-month fixed term appointment, with the possibility of renewal.

What the OECD offers

• Depending on level of experience, monthly salary starts at 5741.55 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.

Salary Information

• Please note that the appointment may be made at one grade lower in the specified job family, based on the qualifications and professional experience of the selected applicant.

Selection Process

For retained candidates, written tests are foreseen in early January 2025 and panel interviews are planned for February 2025.

Please note that our Rules and Regulations stipulate that the mandatory retirement age is 67.

The OECD is an equal opportunity employer and welcomes the applications of all qualified candidates who are nationals of OECD member countries and nationals of countries and jurisdictions participating in the inclusive framework on BEPS, 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.