Legal Officer

Org. Setting and ReportingThis position is located in the Framework Convention on International Tax Cooperation Secretariat of the Financing for Sustainable Development Office (FSDO) in the Department of Economic and Social Affairs. The Legal Officer reports to Senior Economic Affairs Officer of the unit and will support the intergovernmental negotiating committee on the drafting of the United Nations Framework Convention on International Tax Cooperation and its two early protocols as mandated by the General Assembly in its resolution 79/235. ResponsibilitiesWithin delegated authority, the Legal Officer will be responsible for the following duties: - Serves as a lead officer in the area of international tax cooperation, and independently handles a wide range of multi-discipline and complex legal matters involving issues of international, public and administrative tax law, to include interpretation and application of instruments in that area of concentration. - Provides legal advice on diverse substantive and procedural questions of considerable complexity related to international tax cooperation, especially interpretation of proposals for the United Nations Framework Convention on International Tax Cooperation and its early protocols. - Performs extensive legal research and analysis and prepares legal opinions, studies, briefs, technical reports, to monitor and analyze the public international law aspects of developing the framework convention and protocols, particularly regarding their relationship with existing international agreements, coherence as separate binding instruments, and alignment with the sustainable development agenda. - Services the intergovernmental negotiating committee, including preparation of background materials, summaries of issues and views of delegations, meeting reports, etc. - Provides specialized input during negotiating sessions and intersessional work on legal drafting and structural aspects of the Framework Convention and protocols, including reviewing, advising on and developing draft provisions related to the agreements and the related legal architecture to effectively integrate sustainable development considerations across the economic, social and environmental dimensions;. - Advises on and participates in negotiations related to the establishment of the Framework Convention, to include establishing strategy and approach, deciding on the legal text for terms and conditions of contracts, etc. - Provides legal advice on the interpretation and application of the Framework Convention, including the review of administrative decisions; prepares draft amendments on tax protocols; prepares draft issuances or amendments thereto and verifies their consistency with the existing models and frameworks; as well as analyses and evaluations. - Serves on various committees, ad hoc working groups and task forces, as required; promotes the work of the United Nations and represents the organization at meetings, conferences, seminars, etc.. - Coordinates with other officers in the team dealing with significant problems as required, and mentors the work of junior officers on specific projects. - Contributes to review and design of new, or new applications of, legal instruments, policy, guidelines, etc. - Collects and analyzes data to identify trends or patterns and provide insights through graphs, charts, tables and reports using data visualization methods to enable data driven planning, decision-making, presentation and reporting. - Performs other duties as assigned. CompetenciesProfessionalism: Knowledge of international legal instruments related to taxation. Ability to apply legal expertise to analyzing a diverse range of complex and novel legal issues related to international tax cooperation. Strong analytical skills and ability to conduct comprehensive legal research on a range of issues, including those of a unique and/or complex nature; proficiency in legal writing and expression and ability to prepare briefs, opinions, and a variety of legal instruments and related documents. Ability to work to tight deadlines and handle multiple concurrent assignments. Knowledge of contemporary international relations and of UN system, organization and interrelationships. Shows pride in work and in achievements; demonstrates professional competence and mastery of subject matter; is conscientious and efficient in meeting commitments, observing deadlines and achieving results; is motivated by professional rather than personal concerns; shows persistence when faced with difficult problems or challenges; remains calm in stressful situations. Takes responsibility for incorporating gender perspectives and ensuring the equal participation of women and men in all areas of work. Able to analyze and interpret data in support of decision-making and convey resulting information to management. Teamwork: Works collaboratively with colleagues to achieve organizational goals; solicits input by genuinely valuing others’ ideas and expertise; is willing to learn from others; places team agenda before personal agenda; supports and acts in accordance with final group decision, even when such decisions may not entirely reflect own position; shares credit for team accomplishments and accepts joint responsibility for team shortcomings. Creativity: Actively seeks to improve programmes or services; offers new and different options to solve problems or meet client needs; promotes and persuades others to consider new ideas; takes calculated risks on new and unusual ideas; thinks “outside the box”; takes an interest in new ideas and new ways of doing things; is not bound by current thinking or traditional approaches. EducationAdvanced university degree (Master’s degree or equivalent degree) in international law is required. A first level university degree in combination with two additional years of qualifying work experience may be accepted in lieu of the advanced university degree. Successful completion of both degree and non-degree programs in tax law is an advantage. Job - Specific QualificationNot available. Work ExperienceA minimum of seven years of progressively responsible experience in tax law, including legal analysis, research and writing, is required. Experience in international tax policy and administration issues, and the particular challenges of different categories of countries, is required. Experience in international tax cooperation, and / or experience on multilateral or bilateral tax treaties is desirable. LanguagesEnglish and French are the working languages of the UN Secretariat. Fluency in English is required. Knowledge of the other is desirable. Knowledge of another UN official language is an advantage. AssessmentEvaluation of qualified candidates may include an assessment exercise which may be followed by competency-based interview. Special Notice• This position is temporarily available starting as soon as possible until 31 December 2025, with a possibility of extension. If the selected candidate is a staff member from the United Nations Secretariat, the selection will be administered as a temporary assignment. • While this temporary assignment may provide the successful applicant with an opportunity to gain new work experience, the selection for this position is for a limited period and has no bearing on the future incumbency of the post. • Subject to the funding source of the position, the eligibility for this temporary job opening may be limited to candidates based at the duty station. • This temporary job opening may be limited to “internal candidates,” who have been recruited through a competitive examination administered according to staff rule 4.16 or staff selection process including the review of a central review body established according to staff rule 4.15. • Staff members of the United Nations common system organizations who will reach the mandatory age of separation or retirement within the duration of the current temporary need period are not eligible to apply. Submitting an application or selection for the current temporary job opening does not delay or increase the mandatory age of separation. • Retirees above the mandatory age of separation who wish to be considered for the current temporary job opening must indicate the reason for their last separation as \"retirement.\" Such retirees shall not be employed by the Organization, unless (a) the operational requirements of the Organization cannot be met by staff members who are qualified and available to perform the required functions; and (b) the proposed employment would not adversely affect the career development or redeployment opportunities of other staff members and represents both a cost-effective and operationally sound solution to meet the needs of the service. United Nations ConsiderationsAccording to article 101, paragraph 3, of the Charter of the United Nations, the paramount consideration in the employment of the staff is the necessity of securing the highest standards of efficiency, competence, and integrity. Candidates will not be considered for employment with the United Nations if they have committed violations of international human rights law, violations of international humanitarian law, sexual exploitation, sexual abuse, or sexual harassment, or if there are reasonable grounds to believe that they have been involved in the commission of any of these acts. The term “sexual exploitation” means any actual or attempted abuse of a position of vulnerability, differential power, or trust, for sexual purposes, including, but not limited to, profiting monetarily, socially or politically from the sexual exploitation of another. The term “sexual abuse” means the actual or threatened physical intrusion of a sexual nature, whether by force or under unequal or coercive conditions. The term “sexual harassment” means any unwelcome conduct of a sexual nature that might reasonably be expected or be perceived to cause offence or humiliation, when such conduct interferes with work, is made a condition of employment or creates an intimidating, hostile or offensive work environment, and when the gravity of the conduct warrants the termination of the perpetrator’s working relationship. Candidates who have committed crimes other than minor traffic offences may not be considered for employment. Due regard will be paid to the importance of recruiting the staff on as wide a geographical basis as possible. The United Nations places no restrictions on the eligibility of men and women to participate in any capacity and under conditions of equality in its principal and subsidiary organs. The United Nations Secretariat is a non-smoking environment. Reasonable accommodation may be provided to applicants with disabilities upon request, to support their participation in the recruitment process. By accepting a letter of appointment, staff members are subject to the authority of the Secretary-General, who may assign them to any of the activities or offices of the United Nations in accordance with staff regulation 1.2 (c). Further, staff members in the Professional and higher category up to and including the D-2 level and the Field Service category are normally required to move periodically to discharge functions in different duty stations under conditions established in ST/AI/2023/3 on Mobility, as may be amended or revised. This condition of service applies to all position specific job openings and does not apply to temporary positions. Applicants are urged to carefully follow all instructions available in the online recruitment platform, inspira, and to refer to the Applicant Guide by clicking on “Manuals” in the “Help” tile of the inspira account-holder homepage. The evaluation of applicants will be conducted on the basis of the information submitted in the application according to the evaluation criteria of the job opening and the applicable internal legislations of the United Nations including the Charter of the United Nations, resolutions of the General Assembly, the Staff Regulations and Rules, administrative issuances and guidelines. Applicants must provide complete and accurate information pertaining to their personal profile and qualifications according to the instructions provided in inspira to be considered for the current job opening. No amendment, addition, deletion, revision or modification shall be made to applications that have been submitted. Candidates under serious consideration for selection will be subject to reference checks to verify the information provided in the application. Job openings advertised on the Careers Portal will be removed at 11:59 p.m. (New York time) on the deadline date. No FeeTHE UNITED NATIONS DOES NOT CHARGE A FEE AT ANY STAGE OF THE RECRUITMENT PROCESS (APPLICATION, INTERVIEW MEETING, PROCESSING, OR TRAINING). THE UNITED NATIONS DOES NOT CONCERN ITSELF WITH INFORMATION ON APPLICANTS’ BANK ACCOUNTS.