Remote Consultant – Rethinking Tax Dispute Resolution Mechanisms @ International Institute for Sustainable Development

Background

The International Institute for Sustainable Development (IISD) is an award-winning independent think tank working to accelerate solutions for a stable climate, sustainable resource management, and fair economies. Our work inspires better decisions and sparks meaningful action to help people and the planet thrive. We shine a light on what can be achieved when governments, businesses, non-profits, and communities come together. IISD’s staff of more than 300 experts come from across the globe and from many disciplines. With offices in Winnipeg, Geneva, Ottawa, and Toronto, our work affects lives in nearly 100 countries. . 

Scope

As global tax rules grow more complex and cross-border disputes become more frequent, the need for fair, effective, and inclusive tax dispute resolution mechanisms has never been more urgent. Ongoing negotiations toward a United Nations Framework Convention on International Tax Cooperation, alongside new processes under the Organisation for Economic Co-operation and Development’s (OECD’s) Two-Pillar solution, present a timely opportunity to reassess the current landscape of international tax dispute resolution. In this context, IISD is launching a new research agenda to explore existing mechanisms for resolving international tax disputes, evaluate their limitations, and draw lessons from other international regimes, such as trade and investment law, that may offer relevant insights. This work aims to inform policy discussions and support the design of dispute resolution frameworks that respond to the needs and capacities of developing countries.

Objectives

Currently, the international tax dispute landscape consists of a patchwork of different dispute prevention and resolution procedures, ranging from mutual agreement procedures, advanced pricing agreements, mandatory bilateral arbitration, and there may be an inclination to explore other models from international economic law, such as investor–state dispute settlement (ISDS) in the absence of a fixed and universally accepted tax dispute resolution system.

The consultant will be tasked with developing a new, original research paper that provides a clear, policy-oriented analysis of international tax dispute resolution mechanisms. The paper should critically assess current approaches and their limitations while drawing on comparative insights from dispute resolution practices in investment, trade, and other international legal regimes.

This research will build on IISD’s previous work on the topic, which will feature in forthcoming publications, and is intended to contribute to a broader dialogue on reforming international tax dispute resolution frameworks. The final output will be a high-quality, peer-reviewed research paper that sets out concrete policy recommendations, with particular attention to the perspectives and priorities of developing countries.

Scope of Work

Under the guidance of the IISD Tax and Investment Teams, the consultant will:

1. Conduct a comprehensive literature review, including:

2. Undertake consultations with IISD teams, including:

3. Conduct research:

4. Support the launch and dissemination 
Expected Deliverables

Qualifications

Location

Remote. IISD will not be applying for residency and work permits for this position on behalf of the applicant.

Deadline of Application

Applications will be reviewed on a rolling basis until filled.

Timeline

Total consultancy period: 4 months (negotiable, July– October 2025 preferred)

Application Process

This is a consulting position. Submissions must be in English.

Candidates must hold appropriate work authorization for locations where they expect to be based.

Please include the following:

Only those candidates we wish to interview will be contacted.