Industry Expert - Forestry Sector, BPPS / SDG Finance at the United Nations Development Programme (UNDP)

The United Nations Development Programme (UNDP) is the United Nations' global development network. It advocates for change and connects countries to knowledge, experience and resources to help people build a better life for themselves. It provides expert advice, training and grants support to developing countries, with increasing emphasis on assistance to the least developed countries. It promotes technical and investment cooperation among nations.

Headquartered in New York City, the status of UNDP is that of an executive board within the United Nations General Assembly. The UNDP is funded entirely by voluntary contributions from UN member states. The organization operates in 177 countries, where it works with local governments to meet development challenges and develop local capacity.

We are recruiting to fill the position below:

Job Title: Industry Expert - Forestry Sector, BPPS / SDG Finance

Location: Home based
Additional Category: Management
Type of Contract: Individual Contract
Post Level: International Consultant
Duration of Initial Contract: Up to 25 working days
Expected Duration of Assignment: Up to 25 working days from start date until Dec 2022

Background

• The United Nations Development Programme (UNDP) is the knowledge frontier organization for collective action to realize the Sustainable Development Goals (SDGs). UNDP’s policy and programme work, carried out at HQ, Regional and Country Office (CO) levels, form a contiguous spectrum of deep, local knowledge to cutting-edge global perspectives and advocacy. Within this context, UNDP invests in 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.
• The UNDP Tax for Sustainable Development Goals Initiative (Tax for SDGs) is managed by the Bureau for Policy and Programme Support (BPPS’s) Sustainable Finance Hub (SFH), with resource persons embedded in the SDG Finance Teams in Amman, Bangkok, Istanbul, Panama and Pretoria.  
• The UNDP Tax for SDGs has a particular emphasis on linking tax administration and tax and fiscal policies with the broader SDGs. Building on UNDP Country Office portfolios and already existing engagements with Ministries, UNDP will bring a stronger focus on the role of tax and fiscal policy in achieving Agenda 2030
• The project places a particular focus on reducing gender and social inequalities in tax and fiscal policy as well as taking forward climate action and environmental goals, and health outcomes. Representing the views of developing countries in the global normative tax discussions is critical and to this effect the UNDP Tax for SDGs will also work to bring evidence and perspectives from developing countries into the regional and international discussions on taxation.
• As part of Tax for SDGs, jointly with OECD, the UNDP is implementing the Tax Inspectors Without Borders Initiative (TIWB). TIWB is a hands-on approach to help developing countries collect their fair share of taxes by building their tax audit capacities. The TIWB has been undertaking an audit assistance programme programme for the Papua New Guinea Inland Revenue Commission (IRC) in the field of international tax auditing, focused on the forestry industry, under TIWB programme F2018-0014 in Port Moresby, Papua New Guinea (PNG) since January 2019. The programme is supported by two tax audit experts. Under TIWB programme IE2018-02 an industry expert completes the international team of experts.
• Implementation of tax reforms and improved tax administration shall support PNG to fully fund the country’s development agenda and to achieve the country’s long-term vision of prosperity for all Papua New Guineans.

The deployment of a forestry expert will help support IRC’s objective to implement its rules on taxation of multinational enterprises in a way that the IRC:

• Enhances transfer pricing and general audit skills of IRC auditors through practical on-the-job training.
• Increases audit quality and effectiveness in sector-specific knowledge in the forestry industry.
• Generates additional revenues from audit adjustments where appropriate.
• Improves audit procedures and processes including risk selection and analysis methodology.

Duties and Responsibilities

• The TIWB is seeking a forestry industry expert to support the IRC by improving their officials’ understanding of forestry sector value chains and timber pricing mechanisms, in addition to the associated risks, in order to effectively audit MNEs in the forestry industry.
• The Work shall complement the broader efforts of tax audit assistance under the TIWB programme F2018-0014. The Expert will work directly with the designated tax audit officials of IRC and in partnership with the international TIWB tax audit experts.

The scope of work will encompass:

• Describing the typical value chains in the PNG forestry sector with a focus on industry operations.
• Ascertain market prices of timber.
• Determining of selling prices and how prices are arrived at between independent parties.
• Identification of data sources that help in determining the selling price.
• Determining arm’s length prices for any royalty and/or service fees
• The recommended specific transfer pricing method for timber products.
• Identifying the key assets and risks that lie within the group structures of companies in the forestry industry.

Specifically, the IRC requires support in the following areas:

• Prepare the IRC for conducting interview with taxpayers.
• Contribute to IRC position paper on technical issues related to the forestry industry
• Help the IRC understand the many elements of tropical forestry as it is practiced in PNG, advising them on what to look for on their forthcoming site visits to logging concessions, and helping them to quantify key costs of log production.

Note:

• The Expert will be expected to maintain the same level of secrecy regarding confidential taxpayer information and IRC policy issues as is an officer of IRC.
• IRC will arrange the necessary permissions to allow IRC confidential items (including taxpayer files) to be legally made available to the Expert if necessary. IRC will also arrange the necessary processes to require Expert to maintain secrecy concerning confidential information on taxpayers and IRC policy.
• IRC will confirm that the Expert will be protected from prosecution/legal action resulting from any access to IRC files provided.

Expected outputs and deliverables:

Required Skills and Experience
Academic qualifications:

• A Master's Degree or higher in Forestry, Forest Sciences, Environmental Science, Natural Resources Management, Social Science, Economics, Finance or related fields.

Required Experience:

• At least 7 years of relevant professional experience in the forestry sector and/or relevant policy advisory experience for bilateral and/or international development organization.
• Technical knowledge of sustainable forest management, timber trade and markets, incl. value chains and timber pricing in tropical woods, taxation and transfer pricing in the forestry sector required.
• Experience working in one or more developing countries required.

Desired Experience:

• Working experience with ministries, national institutions and forestry sector on national and local level in Papua New Guinea is a strong asset;
• Strong drafting, presentation and reporting skills will be an advantage;
• Experience working with UN agencies, partners, governments and/or civil society on forestry issues will be an advantage.

Competencies
Corporate competencies:

• Demonstrates integrity and fairness by modelling UN values and ethical standards;
• Demonstrates professional competence and is conscientious and efficient in meeting commitments, observing deadlines and achieving results;
• Display cultural, gender, nationality, religion and age sensitivity and adaptability.

Functional Competencies:

• Demonstrated ability to work harmoniously in a multicultural environment;
• Ability to work on own initiative as well as a member of a team and to work under pressure;
• Excellent relationship management;
• Excellent communication, facilitation, presentation and reporting skills;

Language:

• Fluency in written and spoken is required.

Application Closing Date
30th March, 2022 (Midnight New York, USA).