Consultant – Ring-Fencing Mining Income, Tax Administration

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Job Description

Mining fiscal policy consultant researching integrated mining and processing tax regimes. Developing IISD/IGF practice-note guidance on ring-fencing and value-addition incentives.

Responsibilities:

  • Prepare an inception note proposing the country case set, analytical framework, and relevant legal sources for IGF confirmation
  • Confirm how the practice note structure will map onto and extend relevant sections of the 2025 Ring-Fencing Mining Income toolkit
  • Examine country cases involving ring-fencing of upstream mining and downstream processing alongside value-addition policies or incentives
  • Assess practical interaction, implementation challenges, and unintended consequences of ring-fencing frameworks and downstream incentives
  • Conduct discussions with government officials and other stakeholders where relevant
  • Review primary legal sources for each case-study country, including mining codes, income tax acts, royalty legislation, and special licensing regimes
  • Establish the legal definition of the ring-fence and treatment of integrated versus stand-alone projects
  • Analyze processing-stage value-addition incentives, transfer-pricing regulation, and relevant case law or administrative guidance
  • Identify integrated projects illustrating application of ring-fencing and value-addition incentives, including documented disputes
  • Compile documented estimates or reasonable proxies for incentive fiscal costs and evidence of investment or beneficiation outcomes
  • Conduct light-touch validation with country officials and practitioners where desk research leaves material gaps
  • Draft, review, and finalize the practice note/report

Requirements:

  • Expertise in mining fiscal policy and comparative tax law
  • Experience with mining fiscal policy, tax expenditure analysis, or mineral beneficiation policy
  • Ability to conduct desk-based legal and literature research
  • Ability to review mining codes, income tax acts, royalty legislation, and special licensing regimes
  • Ability to analyze ring-fencing rules, integrated extraction-processing operations, value-addition incentives, transfer pricing, and case law or administrative guidance
  • Ability to identify integrated projects and assess fiscal costs and investment or beneficiation outcomes
  • Ability to conduct light-touch validation by email or short call with country officials and practitioners
  • Appropriate work authorization for the location where the applicant expects to be based
  • English-language application submissions
  • Incomplete applications will be automatically disqualified

Benefits:

  • Consultant position
  • Remote work arrangement
  • Opportunity to contribute to an IISD/IGF practice note on mining value-addition incentives and ring-fencing
  • Professional engagement with government officials and other stakeholders
  • Applications reviewed on a rolling basis until filled