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A position paper presents one side of an arguable opinion about an issue. The goal of a position paper is to convince the audience that your opinion is valid and defensible. Ideas that you are considering need to be carefully examined in choosing a topic, developing your argument, and organizing your paper. It is very important to ensure that you are addressing all sides of the issue and presenting it in a manner that is easy for your audience to understand. It is important to support your argument with evidence to ensure the validity of your claims, as well as to refute the counterclaims to show that you are well informed about both sides.

Source: http://www.sfu.ca/cmns/130d1/WritingaPositionPaper.htm