The International Centre for Tax and Development is seeking six consultants for a cross-country comparative research project. The project will seek to add a “national lens” to international debates about the appropriateness of international tax standards to lower-income country contexts.

The Consultant will produce a country case study that will investigate:

  • how international standards for the taxation of multinational enterprises and exchange of tax information have been adopted (for example, OECD transfer pricing guidelines and the Common Reporting Standard of the Global Forum);
  • how they have been customised to the local context;
  • any alternative approaches adopted;
  • why the decisions to adopt, not adopt, or customise have been made; and
  • how successful these interventions have been at increasing tax revenue.

Consultants must be able to devote 60 days during 2023 and 2024 to researching and writing a working paper, and organising an in-country launch event. The main methodology will be a combination of documentary analysis and interviews. The project is interdisciplinary: it is essential for consultants to have a background in either tax practice/research or qualitative social science research, though being able to demonstrate both will be an advantage.

We are particularly interested in the following countries, but researchers with a focus on another country are welcome to apply, explaining why their country may be of interest to the project: Burkina Faso, Cabo Verde, Cameroon, Egypt, El Salvador, Georgia, Ghana, Indonesia, Kenya, Liberia, Lesotho, Mauritania, Mongolia, Morocco, Nigeria,  Pakistan, Peru, Papua New Guinea, Philippines, Rwanda, Senegal, Sri Lanka, Tunisia, Uganda, Vietnam, Zambia. 


  • Should be qualified to university level – preferably Master’s – in a relevant discipline (e.g. law, accountancy, political science) or demonstrate a track record of published social science research;
  • Have a demonstrated ability to conduct detailed analysis of legal instruments accurately;

Skills Required:

  • Experience in qualitative primary research (law in context, process tracing, etc); or
  • Knowledge of international tax law and practice, through professional experience (eg in a revenue authority) and/or research; and
  • Be from, or based in, a lower-income country.
  • Be proficient in English to a good working standard, though we may be able to accept papers drafted in another language

Expressions of interest should include a cover letter setting out how you meet these criteria, a CV including references, and a sample of your research.They should be sent to [email protected] by 30 April 2023. Successful applicants will be contacted by 31 May 2023.