Company Description

The Organisation for Economic Co-operation and Development (OECD) is an international organisation comprised of 38 member countries, whose mission is to build better policies for better lives. We 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 to establish evidence-based international standards, and finding solutions to a broad range of social, economic and environmental challenges, from the improvement of 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.

CTPA is looking for a dynamic and experienced Value Added Tax (VAT) Policy Adviser to further strengthen its VAT Unit, which is part of CTPA’s Tax Administration and VAT Division (TAV). The successful candidate will have extensive experience in VAT design and administration, including in developing economies. S/he will provide intellectual leadership across a range of areas, particularly related to the development of internationally agreed standards for the efficient and effective design of VAT regimes in a global digitalised economy and to their effective and efficient implementation. S/he will have a deep understanding of VAT policy design and reform processes and extensive experience with VAT administration, incl. VAT compliance risk management, ideally in the context of digital trade. S/he will have the ability to establish and maintain effective working relationships and to have the background and skills to work closely with senior policymakers, administrators and with representatives from the business community worldwide.

The selected candidate will report to the Head of the VAT Unit in CTPA’s Tax Administration and VAT Division.

Job Description

Main Responsibilities

Strategic and Technical Programme Development and Delivery

• Contribute to the development of CTPA’s work on VAT and consumption taxes in line with the CFA’s priorities and guidelines. This includes carrying out research and analysis; drafting and reviewing reports, guidance notes and other documents for publication; supervising and contributing to the work on current issues of VAT policy design and administration, including work with other Directorates.
• Contribute to the development of guidance on the design and operation of effective and efficient solutions for the application of VAT to digital trade, including for developing economies, based on OECD standards and tailored to these economies’ needs and capacities.
• Contribute to research and analysis and to the potential development of guidance on the use of technological innovation to enhance the efficiency and effectiveness of VAT policy and administration and on strategies to strengthen tax administrations’ capacity to enforce VAT compliance in digital trade.
• Contribute to the provision of high-quality country-specific advice and technical assistance in the area of VAT and other indirect taxes. This may include reviewing national VAT and broader indirect tax systems, identifying scope for reform to increase compliance and revenues and providing assistance in implementing reform.
• Contribute to the work of Working Party No. 9 on Consumption Taxes, the CFA’s subsidiary body dealing with consumption tax matters, its Technical Advisory Group and the Global Forum on VAT.
• Ensure that the views of the CFA are taken into account in work carried out across the Organisation.

Liaison and representation

• Establish and maintain close contact with national authorities, other international organisations, the private sector, academia and research institutes with expertise and/or interest in VAT policy design and operation.
• Liaise and collaborate with other international organisations to support the consistent implementation of internationally agreed principles of VAT design and operation, including in developing economies.
• Represent the OECD on VAT and other indirect tax matters in internal and external fora and maintain regular contact with senior officials in national capitals.
• Contribute to the development and delivery of workshops and training events, in particular for developing countries.
• Undertake missions abroad as required.

Qualifications

Ideal Candidate Profile

Academic Background

• An advanced university degree in law, public finance, taxation, economics, or similar professional qualifications gained within tax administration or within similar government agencies.

Professional Background

• At least five years of professional experience in VAT and/or indirect tax policy and administration acquired in a Ministry of Finance or national tax administration, an international organisation or in the private sector, in addition to an excellent technical knowledge of the subject areas covered by the VAT Unit.
• Extensive experience in VAT policy design, administration and operation and deep understanding of the policy and administrative challenges of VAT design, implementation and reform.
• Extensive experience with VAT administration, incl. VAT compliance risks management, ideally in the context of international and/or digital trade.
• A good knowledge of the OECD’s work to date on VAT, in particular the International VAT/GST Guidelines, the follow-up work to these Guidelines and the VAT Digital Toolkits.
• Extensive experience in undertaking analytical research and drafting high-quality policy documents (including reports, guidance notes and/or legislation). Experience with comparative analysis of VAT and broader indirect tax policy design in OECD member countries, as well as other countries, is highly desirable.

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 2); Enable People (Level 1); Ethics and Integrity (Level 2); Collaboration and Horizontality (Level 2); Achieve Results (Level 2); 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.

Languages

• Fluency in one of the two OECD official languages (English and French) and a knowledge of, or a willingness to learn, the other.
• Knowledge of other languages is an asset.

Additional Information

Closing Date:

• This vacancy will be filled as soon as possible, and applications should reach us no later than 23h59 on Tuesday, 17 September 2024 (Paris time).

Contract Duration

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

What the OECD offers Depending on level of experience, monthly salary starts at 7,738.74 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 a lower grade based on the qualifications and professional experience of the selected applicant.

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

Selection Process

For retained candidates, written tests and video-recorded interviews are foreseen in October 2024 and a panel interview will be planned by November 2024.

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.