Junior Policy Analyst - Aggressive Tax Planning, Digitalisation of the economy

Organisation for Economic Co-operation and Development (OECD)

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 145 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 CTPA is looking for a Junior Policy Analyst to contribute to the OECD’s work on the global minimum tax. The successful candidate will report to the Head of the Aggressive Tax Planning Unit within the Cross-Border and International Tax Division (CTPA/CBI). The successful candidate would assist members of the Inclusive Framework in implementing the global minimum tax by providing technical input and ensuring consistency and coordination among implementing jurisdictions.

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.

Provide technical assistance and capacity building to Inclusive Framework (IF) member countries in respect of the implementation of the two-pillar solution to address the tax challenges arising from the digitalisation of the economy.
Contribute to the work programme of Working Party No. 11 (WP11) on International Tax Co-ordination and associated focus groups.
Participate in technical workshops, or projects and acts as focal point/resource for best practices.
Contribute to other work of the CBI Division and the CTPA where required.
Undertake research and analysis in relation to the impact of Pillar 2 on domestic law tax design in IF member countries.
Contribute to the preparation of analysis and reports to IF member countries on the design of the global minimum tax rules as well as the implications of the global minimum tax on domestic tax laws including the treatment of tax incentives.
Prepare substantive documents, policy briefs, press releases, presentations and other documents related to the working parties within CBI/CTPA and for jurisdictions and stakeholders (both inside and outside the OECD) in connection with the global minimum tax and the work of WP11 and CBI / CTPA.
Draft emails, letters and other communications with delegates and stakeholders.

Co-ordination, liaison and representation

Provide assistance to Inclusive Framework jurisdictions on the expected impact of Pillar 2 including providing advice on the implications and design of global minimum tax rules on domestic tax laws, including the treatment of tax incentives.
Contribute to the organisation and participation in meetings with IF members as well as regional consultations and working party meetings.
Present, discuss and explain the work of the OECD’s work in the area of digital and aggressive tax planning at meetings, seminars and conferences.
Liaise, where necessary, with other Divisions in CTPA or Directorates at the OECD to ensure co-ordination among the different areas of work.

Qualifications

Candidate’s profile

Academic Background

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

Professional Background

At least two years’ experience in a tax administration, Ministry of Finance, financial institution, law or accounting firm, or another type of organisation involved in questions related to base erosion and profit shifting, aggressive tax planning, exchange of information, tax policy analysis and/or similar issues.
Good knowledge of OECD instruments and standards in the tax area, including the GloBE rules.
Good knowledge of the principles of international taxation.

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.

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.