Tax Legal Analyst, North America

TERMS OF REFERENCE

Tax Legal Analyst

Background

The International Institute for Sustainable Development (IISD) is an independent think tank that delivers the knowledge to act. IISD hosts the Secretariat to the Intergovernmental Forum on Mining, Metals, Minerals and Sustainable Development (IGF).

The IGF’s overarching objective is to support resource-rich countries to leverage mining for sustainable development. The legal and policy environment is one of the six pillars of IGF’s Mining Policy Framework. IGF believes that a mature modern legislative regime provides a foundation for good mining governance and contributes toward sustainable development in all aspects of social and economic life.

The legal analyst will support the work of the IGF Secretariat, specifically the Global Mining Tax Initiative by contributing to the analysis of tax laws and regulations, as well as legal research, related to mining and/or international tax in Peru.

Deliverable

Legal Research Support to IGF Technical Assistance Program in Peru

IGF’s and the Organisation for Economic Co-operation and Development’s long-term approach to technical assistance takes the form of “deep-dive” country programs. IGF helps a set number of countries over several years to strengthen mining fiscal regimes and revenue administration through multiple channels to maximize impact. This includes legal and policy support, capacity building, and tax audits.

IGF is opening a deep-dive country program in Peru. At the outset, IGF will do a diagnostic of the legal framework of Peru as it relates to risks of revenue loss and tax avoidance in the mining sector. This diagnostic will determine areas of priority for the technical assistance program. It will inform a work plan for 2023–24, to be agreed with government officials during Q3/Q4-2023.

IGF is looking for a consultant to support the analysis and drafting of the “BEPS legal framework” diagnostic. The consultant will research relevant laws and regulations, analyze their content, and write a diagnostic based on IGF templates, responding to feedback and integrating additional documents and analysis as needed.

Profile

• Master's degree in tax law from a recognized post-secondary institution.

• Specialization in international taxation, mining law, or other mining disciplines is strongly encouraged.

• Strong writing skills.

• Proven academic or professional experience undertaking primary and secondary research in relation to international and/or mining tax law.

• Professional experience working for the Peruvian government (i.e., SUNAT, Ministry of Finance), a Peruvian law firm, or another relevant Peruvian institution is an advantage.

• High integrity and ability to work independently to meet tight deadlines.

• Driven and motivated to contribute to a world where people and the planet thrive.

• Languages: the work requires professional fluency in Spanish and a strong level of English.

Timeline and Duration

September to November 2023

Deadline

Number of days

November 30

10–15

Remuneration

Commensurate with skills, experience, and location.

Closing date: September 6, 2023.

Other Considerations

The timeline above is subject to change. The number of days is estimated.

This work may lead to additional collaborations with the IGF, pending the needs of the administration of Ecuador or other countries supported by the IGF.

Location

North America, Latin America, Europe

The work will most often be done remotely. Travel opportunities will be examined when relevant.

Process

Applications will only be accepted through Bamboo HR

• A CV (no longer than two pages)
• A one-page letter of motivation

Successful candidates must have work authorization wherever they are based.

Only those candidates we wish to interview will be contacted.  Resumes will be kept on file for 1 year.

IISD is committed to fostering a more equitable and sustainable world and welcomes candidates who uphold our values of diversity, equity, and inclusion. In addition, to correct the conditions of social injustice and disadvantage in employment around the world, we encourage candidates from historically marginalized groups, including women, Indigenous Peoples, people with disabilities, people from different racial and ethnic backgrounds, and those who identify themselves as 2SLGBTQ+, to apply for the position.

IISD does not discriminate on the basis of age, gender, caste, ethnicity, religion, colour, disability, marital status, pregnancy, gender expression or identity, sexual orientation, or any other legally protected status.

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