Background

Objective:

The purpose of this procurement exercise is to relaunch the roster of Tax Experts to support the Tax Inspectors Without Borders (TIWB) Initiative. TIWB is a joint initiative of United Nations Development Programme (UNDP) and the Organisation for Economic Co-operation and Development (OECD) launched in 2015 to support developing countries strengthen national tax administrations. In 2017, UNDP established a roster of tax experts to undertake TIWB missions to host countries – the countries where the TIWB Initiative is being implemented. Over time, there has been an increased demand for specific tax audit expertise as well as for TIWB expertise in other areas related to taxation. Accordingly, a new roster of tax experts is being launched.

BACKGROUND

UNDP is the United Nation's global development network, advocating for change and connecting countries to knowledge, experience, and resources to help people build a better life. UNDP is on the ground in 170 countries and territories, supporting solutions to development challenges in these countries and developing national and local capacities that will help them achieve human development and the Sustainable Development Goals.

UNDP's policy work carried out at HQ, Regional and Country Office levels forms a spectrum of deep local knowledge to cutting-edge global perspectives and advocacy. In this context, UNDP invests in the Global Policy Network (GPN), a network of field-based and global technical expertise across a wide range of knowledge domains and in support of the signature solutions and organizational capabilities envisioned in the Strategic Plan. Within the GPN, the Bureau for Policy and Programme Support (BPPS) has the responsibility for developing all relevant policy and guidance to support the results of UNDP's Strategic Plan.

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. Its mission is to promote policies that will improve the economic and social well-being of people around the world. The OECD provides a forum in which governments work together to share experiences on what drives economic, social, and environmental change, seeking solutions to common problems.

TIWB is a joint initiative of the UNDP and OECD launched in 2015 to support developing countries strengthen national tax administrations. The TIWB Secretariat is hosted at the OECD in Paris. Within UNDP, TIWB is managed under the Sustainable Finance Hub (FSH) - a finance and innovation platform that draws on a critical mass of UNDP expertise, initiatives, and partnerships to support the mobilization and leveraging of resources for the SDGs and leads the implementation of the new UNDP’s private sector strategy and other initiatives. FSH is an integral part of both the BPPS and the Bureau of External Relations and Advocacy (BERA), as well as part of the GPN. TIWB is managed under the Finance Sector Hub, Bureau for Policy and Programme Support, New York with resource persons embedded in UNDP offices in Amman, Bangkok, Istanbul, Panama and Pretoria.

TIWB aims to strengthen tax administrations by transferring knowledge and technical skills to developing countries’ tax administrators. Under TIWB, tax experts work alongside local officials of developing countries’ tax administrations on tax-related issues, delivering practical solutions by working on confidential matters while operating under strict oaths of secrecy/ confidentiality agreements. With 109 completed and ongoing programmes (including 21 South-South programmes) in 54 countries and jurisdictions, TIWB has contributed to over USD 1.7 billion in additional tax revenues collected and tax assessments of USD 3.9 billion in additional tax assessments programmes across Africa, Asia and the Pacific, Eastern Europe, and Latin America and the Caribbean (LAC). For further information on TIWB and the partnership between the OECD and UNDP, please visit the TIWB website.

Building on the success of the TIWB model and recognizing the needs of tax administrations, TIWB has expanded to provide support in other tax areas. These include Tax and Crime Investigations, Effective use of Automatically Exchanged Information, Tax and Natural Resource Contracts, Tax and Environment, Implementation of the Global Minimum Tax, Digitalization of Tax Administrations, and Auditing of Value Added Taxes (VAT) on Digital Trade.

To support this new phase of the TIWB Initiative, UNDP is launching a new TIWB roster. Further, as part of the UNDP’s capacity enhancement efforts, the new TIWB roster is being brought on an automated platform as part of the GPN/Experts Roster. The new TIWB roster will have the following eight thematic areas.

A.  Tax Audits;
B.  Tax and Crime Investigations;
C.  Effective Use of Automatically Exchanged Information;
D. TIWB: Tax and natural resource contracts
E.  Taxation and Environment;
F.   Practical Implementation of Global Minimum Tax Rules;
G.  Digitalisation of Tax Administrations;
H.  Auditing of Value Added Taxes (VAT) on Digital Trade;

Duties and Responsibilities

Scope of work, responsibilities and description of the proposed work

The UNDP is looking for tax experts to work as TIWB experts in different parts of the world. The main responsibility will be to provide technical and other types of assistance to tax administrations and other government agencies of developing countries in one of the thematic areas listed above. Experts will need to demonstrate extensive professional experience in the selected thematic area

The assignments require close collaboration with the TIWB Secretariat, UNDP, and a host administration in a developing country. The expert will be required to deliver both in country (which will involve travel to a developing country) and virtual missions during the course of the contract period. The role will require traveling to developing countries to deliver four to six missions a year, each lasting one to two weeks. While a typical TIWB programme is on average 18 to 24 months long, the exact duration and frequency of missions depends on the programme.

Expected outputs and deliverables:

The representative set of duties and responsibilities listed below is not exhaustive, and the terms of reference of each assignment will dictate the exact scope of work. Key areas of support and activities will include:

  • Deliver practical TIWB tax assistance and guidance to host administrations of requesting countries as appropriate for the thematic area;
  • Analysis of legislative skills gaps and transfer of skills before and after delivery of TIWB programmes;
  • Assist TIWB Secretariat in undertaking an analysis of legislative, institutional and skills gaps and transfer of skills before (through baseline assessments) and after delivery of TIWB programmes;
  • Developing Training Modules and delivering training on different topics at capacity-building workshops organized by TIWB Secretariat in Host Jurisdictions, UNDP Country Offices and other international partners;
  • Prepare mission (and other) reports after every mission and at the end of the programme, including an evaluation of the programme;
  • Support development of learning materials and internal guidelines or administrative practices, including case studies and documentation of lessons learned;
  • Attend international and regional tax organization networking events to build capacity through knowledge sharing as part of TIWB programmes.

Competencies

Core competencies

1.    Demonstrates integrity by modelling the United Nation’s values and ethical standards, including demonstrating there are no conflicts of interest relating to any aspect of services provided to TIWB and/host countries;
2.    Promotes the vision, mission, and strategic goals of UNDP and partner organizations;
3.    Displays cultural, gender, religion, race, nationality and age sensitivity and adaptability;
4.    Able to work independently.

Functional competencies

1.    Technical expertise and experience in at least one of the thematic tax areas listed above;
2.    Highly organized with strong analytical and research skills;
3.    Excellent presentation and communications skills;
4.    Ability to prepare succinct reports;
5.    Ability to work in a team;
6.    Diplomatic sensitivity and effective negotiating skills;
7.    Focus on impact and results and positive response to critical feedback;
8.    Flexible thinking.

Required Skills and Experience

REQUIRED SKILLS AND EXPERIENCE

Candidates may only apply for one thematic area that suits their expertise best. The eight thematic areas along with the required and desired qualifications are as under: 

A. Thematic Area - TAX AUDITS

Required Qualifications:

Education:

  • Minimum Bachelor’s degree required. Relevant and advanced degrees in taxation, public finance, law or other relevant fields will be scored higher;

Experience:

  • At least seven years of substantial, proven experience in tax auditing obtained from recently serving in a tax administration/ relevant Ministry or government agency is required (in cases where the candidate has a relevant Masters’ degree, a minimum of five years relevant professional experience is required). Substantial and additional experience will be scored higher;
  • At least five years of work experience on international tax issues and in conducting transfer pricing audits, including experience in developing general audit approaches (e.g. risk assessment, case selection, audit planning) is required. Substantial and additional experience will be scored higher;

 Language:

  • Working knowledge of and communication skills in English are required.

Desirable Qualifications:

  • Course/certification(s) from a recognized national/ international organization/ institute in taxation, public finance, law or other field related to tax audits;
  • Relevant experience in policy design and/or drafting tax legislation;
  • Sectoral audit experience, particularly in extractives, telecom, tourism, finance, and banking;
  • Proven experience of providing training and capacity development support to tax administration officials related to tax audits is desirable, experience of working on such capacity development programmes of United Nations system/ OECD/ IMF/ World Bank or similar organization;
  • Experience of working in one or more of the following regions: Latin America & Caribbean; Africa; Arab States; Eastern Europe & CIS; Asia Pacific;
  • Fluency in the use of software like Word, Excel, and PowerPoint;
  • Fluency in and specific working knowledge of one or more of the following languages - English/ French/ Portuguese/ Spanish/ Arabic/ Russian. Please note that fluency in any of these languages implies that you will be able to take on assignments in the specified language.

B. Thematic Area - TAX AND CRIME INVESTIGATIONS

Required Qualifications:

Education:

  • Minimum Bachelor’s degree required. Relevant and advanced degrees in taxation, public finance, law or other relevant fields will be scored higher;

Experience:

  • Minimum seven years of substantial, proven experience in tax/ other financial crime investigations/ money laundering transactions/ illicit financial flows obtained from recently serving in a tax administration or government/ investigative/ enforcement agency is required (in cases where the candidate has a relevant Masters’ degree, a minimum of five years professional experience is required). Substantial and additional experience will be scored higher.

Language:

  • Working knowledge of and communication skills in English are required.

Desirable Qualifications:

  • Course/ certification from a recognized national/ international organization/ institute in taxation, public finance, law or other field related to tax crimes/ other financial crimes;
  • Experience in drafting legislation and/or policy work related to financial/ tax crimes;
  • Experience in development of risk assessment frameworks, formulation of tax/financial crime strategies and case management tools;
  • Experience in drafting administrative/ Operational manuals/ guidance/ writing academic papers related to tax and crime;
  • Proven experience in providing training to tax/ other investigative agency officials related to tax and crime/ other financial crimes investigations is desirable, experience of working on such capacity development programmes of United Nations system/ OECD/ IMF/ World Bank or a similar organisation;     
  • Experience of working in one or more of the following regions: Latin America & Caribbean; Africa; Arab States; Eastern Europe & CIS; Asia Pacific;
  • Fluency in the use of software like Word, Excel, and PowerPoint;
  • Fluency in and specific working knowledge of one or more of the following languages - English/ French/ Portuguese/ Spanish/ Arabic/ Russian. Please note that fluency in any of these languages implies that you will be able to take on assignments in the specified language.

C. Thematic Area – EFFECTIVE USE OF AUTOMATICALLY EXCHANGED INFORMATION

Required Qualifications:

Education:

  • Minimum Bachelor’s degree required. Relevant and advanced degrees in taxation, public finance, law, information technology or other relevant fields will be scored higher;

Experience:

  • At least five years of substantial experience in the field of exchange of information for tax purposes at the tax administration level and/or in compliance activities with respect to offshore financial assets obtained from recently serving in a tax administration/ relevant Ministry or a government agency is required (in cases where the candidate has a relevant Masters’ degree, a minimum of three years relevant professional experience is required). Substantial and additional experience will be scored higher.

Language:

  • Working knowledge of and communication skills in English are required.

Desirable Qualifications:

  • Course/certification(s) from a recognized national/ international organization/ institute in taxation, public finance, law or other field related to exchange of information for tax purposes or automatic exchange of information;
  • Substantial experience in working on legislation and/or policy design related to the exchange of information for tax purposes or automatic exchange of information;
  • Experience in drafting administrative/ operational manuals/ guidance/ writing academic papers related to the exchange of information or automatic exchange of information;
  • Proven experience in providing assistance, guidance and/or training to tax/ other investigative agency officials is desirable, experience of working on such capacity development programmes of United Nations system/ OECD/ IMF/ World Bank or similar organization;
  • Experience of working in one or more of the following regions: Latin America & Caribbean; Africa; Arab States; Eastern Europe & CIS; Asia Pacific;
  • Fluency in the use of software like Word, Excel, and PowerPoint;
  • Fluency in and specific working knowledge of one or more of the following languages - English/ French/ Portuguese/ Spanish/ Arabic/ Russian. Please note that fluency in any of these languages implies that you will be able to take on assignments in the specified language.

D. Thematic Area – TAXATION AND NATURAL RESOURCES CONTRACTS

Required Qualifications:

Education:

  • Minimum Bachelor’s degree required. Relevant and advanced degrees in taxation, public finance, law or other relevant fields will be scored higher;

Experience:

  • At least seven years of substantial, proven experience in international taxation, natural resources contracts, and extractive industries obtained from recently serving in a tax administration/ relevant Ministry or government agency. This could include negotiating and /or drafting commercial contracts settlements or arbitration associated with taxation clauses in natural resource contracts is required (in cases where the candidate has a relevant Masters’ degree, a minimum of five years relevant professional experience is required). Substantial and additional experience will be scored higher;

Language:

  • Working knowledge of and communication skills in English are required.

Desirable Qualifications:

  • Course/certification(s) from a recognized national/ international organization/ institute in taxation, public finance, law or other field related to taxation and natural resources contracts;
  • Substantial experience in working on legislation and/or policy design related to taxation and natural resources contracts;
  • Experience in drafting administrative/ Operational manuals/ guidance/ writing academic papers related to taxation and natural resources contracts;
  • Proven experience in providing training to participants and technically proficient audiences is desirable, experience of working on such capacity development programmes of United Nations system/ OECD/ IMF/ World Bank or similar organization will be an advantage;
  • Experience of working in one or more of the following regions: Latin America & Caribbean; Africa; Arab States; Eastern Europe & CIS; Asia Pacific;
  • Fluency in the use of software like Word, Excel, and PowerPoint;
  • Fluency in and specific working knowledge of one or more of the following languages - English/ French/ Portuguese/ Spanish/ Arabic/ Russian. Please note that fluency in any of these languages implies that you will be able to take on assignments in the specified language.

E. Thematic Area – TAXATION AND ENVIRONMENT

Required Qualifications:

Education:

  • Minimum Bachelor’s degree required. Relevant and advanced degrees in taxation, public finance, law or other relevant fields will be scored higher;

Experience:

Fisheries

  • At least seven years of substantial, proven experience in taxation and environmental issues obtained from recently serving in a tax administration/ relevant Ministry or government agency is required. This should include experience in taxation and fisheries (prevention of overfishing and overexploitation) (in cases where the candidate has a relevant Masters’ degree, a minimum of five years relevant professional experience is required). Substantial and additional experience will be scored higher;

Mining/Extractive Industries

  • At least seven years of substantial, proven experience in taxation and environmental issues obtained from recently serving in a tax administration/ relevant Ministry or government agency is required. This should include experience in taxation of the extractive sector and mining (in cases where the candidate has a relevant Masters’ degree, a minimum of five years’ relevant professional experience is required). Substantial and additional experience will be scored higher;

Forestry/Other Illegal Activities

  • At least seven years of substantial, proven experience in taxation and environmental issues obtained from recently serving in a tax administration/ relevant Ministry or government agency is required. This should include experience in taxation and forestry (prevention of deforestation), and/ or carbon taxes and or other illegal activities (in cases where the candidate has a relevant Masters’ degree, a minimum of five years relevant professional experience is required). Substantial and additional experience will be scored higher.

Language:

  • Working knowledge of and communication skills in English are required.

Desirable Qualifications:

  • Course/certification(s) from a recognized national/ international organization/ institute in taxation, public finance, law or other field related to taxation and environment (Max 10 points);
  • Three years of substantial experience in working on legislation and/or policy design related to taxation and environment;
  • Experience in drafting administrative/ Operational manuals/ guidance/ writing academic papers related to taxation and environment;
  • Proven experience in providing training to participants and technically proficient audiences is desirable, experience of working on such capacity development programmes of UN system/ OECD/ IMF/ World Bank or similar organization;
  • Experience of working in one or more of the following regions: Latin America & Caribbean; Africa; Arab States; Eastern Europe & CIS; Asia Pacific;
  • Fluency in the use of software like Word, Excel, and PowerPoint;
  • Fluency in and specific working knowledge of one or more of the following languages - English/ French/ Portuguese/ Spanish/ Arabic/ Russian. Please note that fluency in any of these languages implies that you will be able to take on assignments in the specified language.

F. Thematic Area –IMPLEMENTATION OF THE GLOBAL MINIMUM TAX

Required Qualifications:

Education:

·       An advanced university degree or equivalent in taxation, economics, business, accounting, law or other relevant fields will be scored higher;

Experience:

  • At least three, preferably five 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, and tax policy analysis.
  • Proven experience in the legal design or economic analysis of tax measures related to cross-border corporate transactions (including the design of controlled foreign corporation regimes or preferential tax regimes aimed at attracting foreign direct investment) or experience in tax planning of cross-border corporate investment.
  • Good knowledge of instruments and standards in the tax area, including the rules relevant for the implementation of the global minimum tax (i.e., the OECD’s GloBE rules and Commentary as well as any related material such as administrative guidance, peer review processes, and safe harbours).
  • Good knowledge of the principles of international taxation. Substantial and additional experience will be scored higher.

Language:

  • Working knowledge of and communication skills in English are required.

Desirable Qualifications:

  • Course/certification(s) from a recognized national/ international organization/ institute in taxation, public finance, economics, accounting, law or other field related to taxation and environment;
  • Three years of substantial experience in working on legislation and/or policy design related to international corporate taxation or private sector tax planning for multinational enterprises;
  • Experience in drafting administrative/ operational manuals/ guidance/ writing academic papers related to international corporate taxation;
  • Proven experience in providing training to participants and technically proficient audiences is desirable, experience of working on such capacity development programmes of United Nations system/ OECD/ IMF/ World Bank or similar organization;
  • Experience of working in one or more of the following regions: Latin America & Caribbean; Africa; Arab States; Eastern Europe & CIS; Asia Pacific;
  • Fluency in the use of software like Word, Excel, and PowerPoint;
  • Fluency in and specific working knowledge of one or more of the following languages - English/ French/ Portuguese/ Spanish/ Arabic/ Russian. Please note that fluency in any of these languages implies that you will be able to take on assignments in the specified language.

G. Thematic Area – DIGITALISATION OF TAX ADMINISTRATIONS

Required Qualifications:

Education:

  • Minimum Bachelor’s degree required. Relevant and advanced degrees in taxation, public finance, law, information technology or other relevant fields will be scored higher;

Experience:

  • At least five years of substantial experience in digitalization and/ or digital transformation of tax administrations is required (in cases where the candidate has a relevant Masters’ degree, a minimum of three years relevant professional experience is required). Substantial and additional experience will be scored higher;

Language:

  • Working knowledge of and communication skills in English are required.

Desirable Qualifications:

  • Substantial experience in facilitating assessment processes in the public sector, preferably including processes for assessing tax administrations’ digital maturity;
  • Experience with developing or revising tax administrations’ strategies for digitalisation and/ or digital transformation;
  • Experience in drafting papers related to strategic issues in tax administration;
  • Experience in providing technical assistance, guidance and/or training to tax administrations;
  • Experience from working in one or more of the following regions: Latin America & Caribbean; Africa; Arab States; Eastern Europe & CIS; Asia Pacific;
  • Fluency in the use of administrative software like Word, Excel, and PowerPoint;
  • Fluency in and specific working knowledge of one or more of the following languages: English, French, Portuguese, Spanish, Arabic, Russian. Please note that fluency in any of these languages implies that you will be able to take on assignments in the specified language.

H. Thematic Area – AUDITING Value added taxes on digital trade

Required Qualifications:

Education:

  • Minimum Bachelor’s degree required. Relevant and advanced degrees in taxation, public finance, law or other relevant fields will be scored higher;

Experience:

  • At least seven years of substantial, proven experience in tax auditing obtained from recently serving in a tax administration and/or relevant Ministry or government agency is required (in cases where the candidate has a relevant Masters’ degree, a minimum of five years relevant professional experience is required). Substantial and additional experience will be scored higher;
  • At least five years of work experience in conducting audits on VAT (or similar taxes like Goods and Services Taxes) ideally also of non-resident taxpayers and especially in respect of international trade is required, ideally including experience in developing general audit approaches (e.g. risk assessment, case selection, audit planning). Substantial and additional experience will be scored higher;

 Language:

  • Working knowledge of and communication skills in English are required.

Desirable Qualifications:

  • Training, ideally resulting in a certification, received from a recognized national/ international agency/organization/institute in taxation, public finance, law or other field related to tax audits;
  • Sectoral VAT audit experience, ideally in digital trade and e-commerce;
  • Experience in VAT policy design and/or drafting tax legislation and/or drafting administrative/ operational manuals/ guidance and/or compliance risk management strategies related to VAT on digital trade;
  • Proven experience of providing training and capacity development support to tax administration officials related to VAT audits in international trade is desirable, notably in the context of development programmes of United Nations system/ OECD/ IMF/World Bank Group or similar organizations;
  • Experience of working in one or more of the following regions: Latin America & Caribbean; Africa; Arab States; Eastern Europe & CIS; Asia Pacific;
  • Fluency in the use of software like Word, Excel, and PowerPoint;
  • Fluency in and specific working knowledge of one or more of the following languages - English/ French/ Portuguese/ Spanish/ Arabic/ Russian. Please note that fluency in any of these languages implies that you will be able to take on assignments in the specified language.

 

5. Application Procedure:

The application package containing the following (to be uploaded as one file):

  • Completed P11 form (Annexure 1), indicating all past experience from similar projects and specifying the relevant assignment period (from/to), as well as the email and telephone contacts of at least three (3) professional references;

Note:

  • Please also note that applications must be submitted in English language irrespective of the language(s) you are applying. 
  • Due to the large number of applications we receive, we are able to inform only the successful candidates about the outcome or status of the selection process.

Shortlisted candidates (ONLY) will be requested to submit a Financial Proposal.

  • The financial proposal should specify an all-inclusive daily fee (based on a 7-hour working day - lunch time is not included).
  • This daily professional fee is exclusive of travel, accommodation and other subsistence costs incurred during missions. UNDP will arrange for travel by purchasing the return ticket; a standard DSA rate (daily sustenance) will be paid to the expert who in turn will arrange for their own accommodation, local travel and food.
  • Experts will be responsible for their own IT equipment, mobile phones, and travel insurance and medical insurance.
  • If the Offeror is employed by an organization/company/institution, and he/she expects his/her employer to charge a management fee in the process of releasing him/her to UNDP under a Reimbursable Loan Agreement (RLA), the Offeror must indicate so at this point, and ensure that all such costs are duly incorporated in the financial proposal submitted to UNDP.

The Financial Proposal is to be submitted as per the instruction in the separate email that will be sent ONLY to shortlisted candidates.

6. Evaluation process:

Applicants will be evaluated against the criteria specified in the thematic area they have applied for. Applicants must meet the required qualifications. Candidates meeting the required qualifications will be scored based on a total of 100 points. Applicants obtaining 70 points and above will be placed on the respective thematic Roster.

6. Contract Award and other arrangements:

When opportunities arise, tax experts on the roster will be contacted for availability and asked to submit a financial proposal for the assignments fitting their thematic area.

NOTE:

  • All applicants are required to follow the rules and regulations pertaining to serving official’s participation in programmes of multilateral organisations. Approval from the requisite authority in the Government will be required before a tax expert can undertake a TIWB programme.
  • Once selected for the Roster, the experts have the responsibility of informing UNDP when their circumstances change (e.g. when he/she takes up a new role such as a position in an audit firm which could create a potential conflict of interest).

Institutional arrangement:

  • The Consultants will be responsible for her/his own IT equipment.

Payment modality

  • Payments to the Individual Contractors will be made following certification by the UNDP that the services contracted for have been performed satisfactorily and on time.

To view the TOR in French and Spanish and Arabic please see the following links:

Spanish TOR Roster Tax Inspectors Without Borders

French TOR Roster Tax Inspectors Without Borders

Arabic TOR Roster Tax Inspectors Without Borders

Please remember that applications (including the selected thematic are form) must be submitted in English language irrespective of the language(s) you are applying.

Annexes (click on the hyperlink to access the documents):

Annex 1 – UNDP P-11 Form for ICs
Annex 2 – IC Contract Template
Annex 3 – IC General Terms and Conditions
Annex 4 – RLA Template

NOTE:

  • Qualified women candidates are strongly encouraged to apply.
  • Any request for clarification must be sent by email to cpu.bids@undp.org
  • The UNDP Central Procurement Unit will respond by email and will send written copies of the response, including an explanation of the query without identifying the source of inquiry, to all applicants.