The primary objective of the Financial and Fiscal Law Division (LEGFF) in LEG is to provide high-quality legal advice in the context of IMF surveillance, lending, and capacity development. LEGFF provides advice to member countries on the design and implementation of legal reforms, including laws and regulations related to central banking, payment systems, financial institutions and markets, tax, and public financial management. LEGFF also advises on new trends in the financial and fiscal law space, such as Fintech, CBDC, governance, gender, and climate change. LEGFF is involved in legal policy formulation within the Fund and with other international organizations such as the Financial Stability Board (FSB), Organization for Economic Cooperation and Development (OECD), and the United Nations (UN).
Duties and Responsibilities
Under the overall direction of the General Counsel and Director of LEG, and the direct supervision of the Assistant General Counsel responsible for LEGFF, the successful candidate will work as Counsel/Senior Counsel in LEGFF and focus on legal aspects of the tax system, including with respect to its administration and cross-cutting areas such as governance, fintech, climate and insolvency. The successful candidate will carry out a number of duties in the tax law area, including:
in the context of IMF surveillance, lending, and capacity development, providing legal advice in the area of tax law to Fund management, other departments, and other divisions within LEG as required;
drafting of and advising on tax law reform in IMF member countries;
participating in Fund missions in person and engaging in pre-mission research and pre- and post-mission work and reviews from a tax law perspective;
contributing to, and commenting on, Fund policy and analytical papers (including Board papers) as well as other publications of the Fund from a tax law perspective;
organizing and/or delivering presentations and seminars on tax law at the premises of the Fund, training centers, and in member countries; and
carrying out other assignments as instructed by the General Counsel or the Assistant General Counsel in charge of LEGFF.
The successful candidate would also be involved in a broader range of tasks in LEGFF, contributing to its well-functioning.
Advanced university degree in law is required. A minimum of four years (preferred eight+ years) of direct experience as a lawyer working on relevant professional legal experience in the field of tax law, which should include providing legal advice on, and drafting legal instruments in two or more of the following areas of tax law: (i) general consumption taxes of the VAT or GST type; (ii) corporate and personal income tax; (iii) taxation of the financial sector and capital markets, including public debt markets; (iv) customs, excise and environmental taxes; and (v) tax administration and procedures. The successful candidate should also have a solid understanding of, and relevant experience in, international tax issues, Significant relevant experience acquired in a national tax administration, national finance ministry, another international organization, private practice and/or academia in these matters, including from a public policy perspective, is required. Experience acquired in a national tax administration is a plus.
The successful candidate will have a good understanding of the IMF's role in the global financial system, its activities and operations, and its contribution in shaping international standards and legal frameworks underpinning financial stability and fiscal frameworks. A high degree of demonstrated initiative and adaptability are essential attributes, as are sound judgment, planning and organization skills, excellent analytical, diplomatic, and written and oral communication skills in English. Fluency in French (written and oral) would also be an asset. A strong track record of working collaboratively in inter-disciplinary, multi-cultural teams and of good relationships with external counterparts at all levels and of different cultural backgrounds is also required.