Consultant - US Tax Specialist

World Intellectual Property Organization – WIPO; Genf; Remote; CHF 100,000 - 125,000; Full time

Job summary

World Intellectual Property Organization – WIPO is seeking a Consultant to serve as US Tax Specialist within the Finance Division. The remote/home-based assignment supports US tax compliance for employees with US citizenship or residency and involves framework-based engagements.

The role focuses on preparing US national and state tax returns, calculating estimated tax payments, gross-up calculations under TRA, and advising on reimbursements, with reporting to the Head of Pay and Entitlements.

Qualifications

• CPA with expertise in US tax requirements for UN staff.
• Experience handling US national and state tax returns for international staff.
• Familiarity with the Tax Reimbursement Agreement (TRA) between the US and WIPO.

Responsibilities

• Prepare US national and state tax returns for WIPO employees with US status.
• Compute estimated tax payments and notify employees of due dates.
• Calculate WIPO gross-up and taxes payable, including TRA considerations.
• Determine US Department of State reimbursements and WIPO shares.
• Notify Finance with calculations, breakdowns, and due dates.
• Provide guidance on US tax letters and other related support.

Skills

CPA

US tax compliance

Education

CPA certification

Job description

Title of Assignment : Consultant - US Tax Specialist

Name of unit/sector : Finance Division

Place of Assignment : Remote/Home Based

Expected places of travel : N/A

Expected duration of assignment: January 1, 2027, to December 31, 2031, under conditions of a Framework Agreement

1. Objective of the assignment

To calculate national and state tax returns of WIPO employees that are holders of US citizenship or permanent Residency. In accordance with the Tax Reimbursement Agreement (TRA) between the United States of America and WIPO dated December 5th, 1988, and procedural clarification beginning tax year 2016, WIPO submits each year a statement of payments made to the United States tax authorities by WIPO, on behalf of its employees liable for US taxes.

1. Preparation of the US national and state tax returns for WIPO's US employees (whose contract provides for this service) including:

• Calculation of estimated tax payments due the following year and notification to WIPO employees of required payment dates


• Calculation of the amount of the WIPO "gross-up income formula" made in compliance with the TRA (year of separation), and preparation of the individual tax return accordingly


• Calculation of the amount of taxes payable by WIPO (the "WIPO Share") on the employees’ WIPO income (applying the Last Income method).


• Calculation of the amount of taxes reimbursable by the US Department of State on the employees’ WIPO only income (applying the First Income method).

2. Notification to WIPO's Finance Division of the amounts (along with the calculations breakdown) due for WIPO's share on both tax payments and estimated tax payments, for WIPO's payments to the US tax authorities and the employee, including:

• Nature and amount payable by WIPO to the individual;


• Date when payment is due;


• Ultimate recipient of the payment (employee, US Treasury, State, etc.) with the vouchers

3. Additional services, as required:

• Preparation of the statement detailing the request for reimbursement to be claimed to the US Department of State as per the TRA, by WIPO


• Provide guidance/advice pertaining to the official letter preparation to the US.


• Provide other support as needed, example, explanation for tax-related questions posed by the US authorities.


• Other additional needs/demands arising in US tax related items

3. Reporting

The Consultant will report to the Head, Pay and Entitlements Unit, who will review and certify the satisfactory completion of the agreed deliverables.

4. Profile (e.g. area of specialization/expertise, specific knowledge/skills/experience)

A Certified Public Accountant (CPA), expert in the compliance of US tax requirements for UN staff members residing within and outside the United States on their UN institutional income and in calculating the resulting payments to the US tax authorities.

5. Duration of contract and payment

The Contractors will be engaged through a framework agreement for the provision of services as and when needed by WIPO, with no guaranteed volume of work. Assignments will be issued as needed, subject to the availability of funds, and work will be performed remotely. The proposed duration of the Framework Agreement is up to five (5) years.

Payment will be made upon submission of invoices by the consultant, subject to the satisfactory delivery of the agreed services and acceptance by the supervisor.

6. Other information

ICS contractors fall outside the coverage of employment contracts for WIPO Staff members and are not subject to the WIPO Staff Regulations and Rules.