Friday, July 17, 2015
The Tax Inspectors Without Borders (TIWB) initiative enables the transfer of tax audit knowledge and skills to tax administrations in developing countries through a real time, “learning by doing” approach. Experts – currently serving or recently retired tax officials – are deployed to work directly with local tax officials on current audits and audit-related issues concerning international tax matters, and to share general audit practices.
In addition to improvements in the quality and consistency of audits and the transfer of knowledge to recipient administrations (tax administrations seeking assistance), broader benefits are also anticipated including the potential for more revenues, greater certainty for taxpayers and encouraging a culture of compliance through more effective enforcement.
- Information note
- TIWB feasibility study report
- TIWB Toolkit: a guide to parties through the TIWB deployment process (governments in both receiving and supplying administrations and donor agencies).
The partnership between the OECD and United Nations Development Programme (UNDP) on Tax Inspectors Without Borders was officially launched on 13 July 2015 during the Third International Conference on Financing for Development in Addis Ababa, Ethopia.
A number of pilot projects and international tax workshops are already underway, including in Albania, Ghana and Senegal. The role of the TIWB Secretariat, composed of OECD and UNDP staff and based at the OECD in Paris, is to facilitate the deployment of experts who will provide real-time tax audit assistance to developing countries.