Global Minimum Tax Elections Governance Director

The mandate

The committee needs an independent view on whether elections available under global minimum-tax rules are compared, authorised and monitored through a consistent decision framework. The standing question is not which election appears technically convenient in isolation. Directors need to see duration, reversibility, data confidence, accounting consequence and interaction with other choices before an election is made or allowed to lapse.

For nine months, the adviser will hold a fortnightly elections clinic, monthly sponsor review and one scheduled committee session. Early work will test the election inventory and authority; later sessions will challenge selected recommendations and monitor time-limited decisions; the final phase will assess whether the process can continue without an external voice.

The adviser has no line authority, filing power, calculation approval or right to make an election. The Director may test assumptions, request evidence through the sponsor, compare scenarios and state that a recommendation is not decision-ready. Tax management proposes and implements; authorised governance decides and accepts residual uncertainty.

Any provider, authority, board, counterparty or investment relationship relevant to the elections under review must be disclosed. Recusal is required where safeguards are inadequate. Renewal needs a new standing question and cannot become ongoing calculation or compliance support.

What you will own

• Review the inventory of annual, five-year and other relevant elections for completeness, deadline, duration, reversibility and authority.
• Challenge whether data, entity facts and forecast assumptions are sufficiently reliable to compare election outcomes.
• Shape decision papers showing base case, alternatives, accounting and cash effect, operational burden, uncertainty and change triggers.
• Press management to identify interactions among elections, safe harbours, transition rules, deferred tax and future full calculations.
• Test the governance of election consistency across jurisdictions and periods without assuming uniform choice is always correct.
• Facilitate two scenarios involving changed data or forecasts after an election becomes binding or its window closes.
• Recommend monitoring and evidence standards for implementation, filing and future reconsideration.
• Deliver a closing independent opinion on decision quality, expired options and unresolved governance risks.

Candidate qualifications

• At least 18 years in international tax or tax accounting, including Director-level Pillar Two implementation and election decisions.
• An election recommendation you changed after analysing duration, data confidence or interaction with another rule.
• Detailed command of GloBE elections, transition choices, safe harbours, covered taxes, deferred tax and filing governance.
• Evidence of comparing operational and accounting consequences rather than focusing only on calculated top-up tax.
• Experience advising boards while leaving formal election, filing and calculation authority with management.
• A conflict profile suitable for sensitive provider, authority and structural information.
• Availability for two days a week and all nine Dublin governance sessions.

Working terms and boundaries

• The retainer covers two days a week, fortnightly clinics and one board or committee session in each month.
• The adviser has no line authority and cannot make elections, approve calculations, sign filings, direct staff or accept tax risk.
• Calculation production, compliance filing, system implementation and restructuring are outside scope.
• Conflicts are refreshed as election choices and providers enter review, with recusal recorded by the sponsor.
• The term closes with an elections-governance opinion; renewal requires a distinct approved question.

Application

Applications for this mandate are received in one way only: through the India Board Terminal's application process. It is automated end to end. Your Executive Passport travels to the mandate holder in its confidential form, your answers to the three questions below are read before anything else in your file, and every stage that follows is recorded on your applications page.

There is no address to write to and no intermediary to call. The mandate holder reads what the Terminal delivers and nothing else, which is what keeps the process the same for every applicant and keeps your name out of it until you release it. Applications close on 11 October 2026. Mandate reference TAX-ADV-2026-DUB-67.