Norwegian Church Aid invites you to submit a proposal for writing a report with the topic: A Global Convention on Tax and Financial Transparency.
Terms of reference
Background information
Tax avoidance and tax evasion drains states of enormous amounts of tax income. This is a problem for most countries, and especially poor countries with a small tax base and limited capacity to prevent illicit financial flows. International legal conventions are very often a part of the solution to international problems. The idea of a UN convention on tax has been recommended by states and civil society for a long time, and in 2021 it was one of the recommendations from the UN’s FACTI panel. The political platform of Norway’s current Government includes two sentences in this context: “The Government will […] ensure that Norway plays a leading role in the international work to combat illegal capital flows and tax evasion” and “work for an international convention on financial transparency”. NCA is intensifying its efforts to address tax avoidance and tax evasion, and, with a view to strengthening the scientific and analytical basis for these efforts, is issuing a call for tenders on a report to assess, in a comprehensive manner, the merits and feasibility of a possible new convention on tax and financial transparency.
Target groups
The main target groups for the report are policy makers, diplomats, international organizations and NGOs with an interest in the issue of tax evasion and tax avoidance.
· contract purpose and Expected results
Overall objective:
The main objective of the report is to strengthen the scientific and analytical basis for the proposal for a new international convention on tax and financial transparency.
· The report should assess the merits and feasibility of a tax convention, including by considering its possible scope and parameters, and the extent to which a new convention can be expected to contribute towards tackling tax avoidance and tax evasion.
· The report should serve as a practical resource and a guide to the issue for policy makers, diplomats, international organizations, civil society, and other relevant stakeholders.
Purpose:
In assessing the merits and feasibility of a new international convention on tax and financial transparency, the report should inter alia seek to respond to the following questions:
· How should the issue of tax avoidance and tax evasion be understood in the context of international law? To what extent is the issue already regulated? Is there a legal gap, or is the problem that existing law is not universalized and implemented? And is there really a need for a legally binding response, or would a voluntary/political framework be sufficient?
· To what extent could a new convention be expected to add value compared to a business-as-usual scenario?
· What would be required to develop and put in place a new international convention on tax and financial transparency? Where would a decision to start negotiations be taken? What are the options?
· Scope of the Services
Language: The report should be written in English. The content should be easily understood by the reader.
Length of paper: 20-50 pages, excl. graphs, figures, and annexes.
The contract holder within NCA is Anne Marte Sundnes Skaland. Any questions during the course of the contract should be directed to her.
· timing, logisitics and facilities
The Contract starts upon signing the contract by both parties.
The report should be delivered within September 1st 2022, COB.
The project has a cost limit of 150,000-250,000 NOK inc VAT.
· QUALIFICATION REQUIREMENTS
- Extensive knowledge of international law, and negotiation of international conventions/treaties in particular.
- Knowledge of international tax issues.
- Experience writing well-researched reports with a clear, succinct message for a general audience.
How to apply
Full details and information on submitting proposals can be found at the following link