Consultant – Ring-Fencing Mining Income, Tax Administration

This is a fully remote position, open to applicants in United Kingdom.

📋 Description

• Develop an inception note that proposes the country case set, analytical framework, and pertinent legal sources for confirmation by IGF.

• Verify how the structure of the practice note will correspond to and enhance relevant sections of the 2025 Ring-Fencing Mining Income toolkit.

• Analyze country cases that involve the ring-fencing of upstream mining and downstream processing, as well as value-addition policies or incentives.

• Evaluate the practical interactions, implementation challenges, and unintended consequences associated with ring-fencing frameworks and downstream incentives.

• Engage in discussions with government officials and other stakeholders as necessary.

• Review primary legal sources for each case-study country, which includes mining codes, income tax laws, royalty legislation, and special licensing regimes.

• Define the legal parameters of the ring-fence and the treatment of integrated versus stand-alone projects.

• Analyze incentives for value addition at the processing stage, transfer-pricing regulations, and relevant case law or administrative guidance.

• Identify integrated projects that demonstrate the application of ring-fencing and value-addition incentives, including documented disputes.

• Compile documented estimates or reasonable proxies for the fiscal costs of incentives and evidence of investment or beneficiation outcomes.

• Conduct light-touch validation with country officials and practitioners when desk research reveals significant gaps.

• Draft, review, and finalize the practice note/report.

⛳️ Requirements

• Strong expertise in mining fiscal policy and comparative tax law.

• Experience in mining fiscal policy, tax expenditure analysis, or mineral beneficiation policy.

• Proficient in conducting desk-based legal and literature research.

• Capable of reviewing mining codes, income tax laws, royalty legislation, and special licensing regimes.

• Skilled in analyzing ring-fencing regulations, integrated extraction-processing operations, value-addition incentives, transfer pricing, as well as case law or administrative guidance.

• Competent in identifying integrated projects and assessing the fiscal costs and outcomes of investments or beneficiation.

• Able to conduct light-touch validation via email or brief calls with country officials and practitioners.

• Holds appropriate work authorization for the location where the applicant plans to be based.

• Submissions must be made in English.

• Applications that are incomplete will be automatically disqualified.

🏝️ Benefits

• Consultant role.

• Flexible remote work arrangement.

• Opportunity to contribute to an IISD/IGF practice note focused on mining value-addition incentives and ring-fencing.

• Professional interaction with government officials and other stakeholders.

• Applications will be reviewed on a rolling basis until the position is filled.