Consultant – Rethinking Tax Dispute Resolution Mechanisms (Remote – France or elsewhere)

Organization: International Institute for Sustainable Development (IISD)
Location: Remote (France or other locations with valid work authorization)
Duration: 4 months (July–October 2025, negotiable)
Type: Consultancy
Deadline to Apply: Rolling basis until filled

Background

The International Institute for Sustainable Development (IISD) is a leading independent think tank committed to accelerating solutions for a stable climate, sustainable resource management, and equitable economies. With operations in nearly 100 countries and offices in Winnipeg, Geneva, Ottawa, and Toronto, IISD works with governments, businesses, nonprofits, and communities to drive impact.

In response to the increasing complexity of global tax regulations and the frequency of cross-border tax disputes, IISD is launching a new research project to reassess international tax dispute resolution frameworks. The project aims to identify reforms that better serve the needs of developing countries and to contribute to discussions surrounding the UN Framework Convention on International Tax Cooperation.

Project Overview

The consultant will be responsible for producing an original, policy-focused research paper on international tax dispute resolution mechanisms. The paper should evaluate existing approaches, identify their limitations, and offer recommendations drawing from related regimes in international law such as trade and investment dispute resolution systems.

The consultant’s work will complement IISD’s ongoing projects and inform broader policy dialogue, with emphasis on outcomes relevant to capacity-constrained jurisdictions.

Responsibilities

1. Literature Review

   • Analyze academic, policy, and institutional literature on tax, investment, and trade dispute resolution

   • Review mechanisms proposed by OECD, UN, and other international bodies

   • Assess reforms and legal structures such as ISDS, WTO dispute panels, and regional frameworks like AfCFTA and USMCA

2. Internal Consultations

   • Conduct interviews with IISD’s trade and investment law experts

   • Coordinate with IISD’s tax team regarding the implications for developing countries

3. Comparative Research and Policy Recommendations

   • Evaluate the effectiveness of mechanisms such as mutual agreement procedures, advanced pricing agreements, and bilateral arbitration

   • Recommend a coherent model to improve the fragmented landscape of international tax dispute resolution

   • Incorporate feedback from reviewers

4. Deliverables

   • Annotated outline and updated research plan

   • Literature review

   • Draft and final research paper (8,000–10,000 words) including:

     • Executive summary (max two pages)

     • Bibliography and reference list

   • Support dissemination activities in coordination with IISD teams

Qualifications

• Advanced degree in international tax law, public international law, or a related field

• Demonstrated experience in research and policy analysis

• Strong written communication skills with a record of published work

• Experience advising or collaborating with international institutions or governments is an asset

Location

Remote. Candidates must already have the legal right to work from their preferred location. IISD will not sponsor visas or work permits.

Application Process

To apply, please submit:

• A current CV

• A one-page expression of interest

• A writing sample relevant to tax, trade, or investment dispute resolution

Applications will be reviewed on a rolling basis until the position is filled. Only shortlisted candidates will be contacted.