In October 2019, the Tax Inspectors Without Borders (“TIWB”) released a report from the Secretariat, which covers TIWB’s activity from May 2018 to April 2019 (Link).
- Chapter 1 situates TIWB in the fast-moving tax and development landscape.
- Chapter 2 provides details on TIWB targets, trends and achievements, including key events and activities undertaken in the year.
- Chapter 3 provides details of results achieved and measurement of outcomes.
- Chapter 4 highlights lessons learned, including challenges and strategies going forward.
- Chapter 5 highlights key organizational developments and Chapter 6 provides the draft work plan for the coming year.
The report notes options for the application of the TIWB model to other tax areas including joint audits and support for the Common Reporting Standard (“CRS”) data interpretation.
TIWB is a joint initiative of the Organization for Economic Co-operation and Development and the United Nations Development Program, supporting countries in building tax audit capacity. TIWB programs complement the broader efforts of the international community to strengthen co-operation on tax matters and contribute to the domestic resource mobilization efforts of developing countries.