Tax Inspectors Without Borders (TIWB)

The main challenge for developing countries is to be able to capture their fair share of much needed tax revenue to finance their sustainable development goals (SDGs). OECD conservatively estimates revenue losses from BEPS at USD 100-240 billion annually, or the equivalent of 4-10% of global corporate income tax revenues. Over the last 50 years, the OECD has led the way on tax issues. In the past decade alone, the OECD has been at the forefront of promoting transparency and co-operation in tax matters through the Global Forum on Transparency and Exchange of Information for Tax Purposes, which has more than 150 member countries and jurisdictions. Building on this success, the OECD and the G20 have established an Inclusive Framework on Base Erosion and Profit Shifting (BEPS), which counts almost 120 countries and jurisdictions working on an equal footing to develop tools and approaches for reducing tax avoidance. UNDP has extensive strengths and expertise, country relationships and presence on the ground in more than 170 countries and territories. In July 2015 the two organisations launched a partnership on Tax Inspectors Without Borders on the sidelines of the Third Financing for Development Conference in Addis Ababa. The objective of TIWB is to assist developing countries to become self-reliant in auditing multinational enterprises. TIWB sends expert tax auditors to support assistance-requesting countries collecting their fair share of tax revenues. TIWB experts provide practical hands-on assistance by working alongside local tax officials on current tax audits and international tax issues. To date, USD 414 million in increased tax revenues are attributable to TIWB and TIWB-style support offered in partnership with the African Tax Administrations Forum (ATAF) and the World Bank Group (WBG). TIWB represents excellent value for money - on average over USD 100 in additional tax revenues have been recovered for every USD 1 spent on operating costs. Whilst revenue impact is important, TIWB has gathered evidence of other long-term outcomes, including skills transfer, organisational change and taxpayer compliance. TIWB programmes complement the broader efforts of the international community to strengthen co-operation on tax matters and contribute to the domestic resource mobilisation efforts of developing countries. TIWB also focuses on improving South-South co-operation.