OECD/UNDP Partnership

The Organisation for Economic Co-operation and Development (OECD) and United Nations Development Programme (UNDP) have joined forces to extend the global reach of Tax Inspectors Without Borders (TIWB) and to scale-up operations. The partnership was launched at the Third Financing for Development conference in Addis Ababa on 13 July 2015 and was welcomed by stakeholders from business, civil society, as well as OECD and developing country governments attending the conference. The Initiative was widely hailed as capable of assisting developing countries mobilize much-needed domestic revenues in support of the post-2015 sustainable development agenda. The TIWB Initiative facilitates targeted, tax audit assistance programmes in developing countries across the globe. The TIWB Initiative is a strong response to the attention given to effective and efficient mobilisation of domestic resources in achieving the Sustainable Development Goals and the commitments made by the international community in Addis Ababa to strengthen international tax co-operation.‌


The OECD's technical competence in tax matters and its network of tax experts is complemented by UNDP's country-level presence around the world, its access to policy makers at the highest level, and its policy and programme expertise in public financial management. The partnership is comprised of the following features:

  • A joint OECD/UNDP TIWB Secretariat based in Paris and supported by UNDP's network of Country Offices in developing countries that establishes, coordinates and facilitates each TIWB expert deployment. UNDP's Country Offices promote the TIWB Programmes with senior officials and ministers in developing countries and assist Host Administrations in completing the request procedure. 
  • A multi-stakeholder Governing Board, co-chaired by the OECD's Secretary General and UNDP's Administrator includes governments from Partner and Host countries, regional organisations, civil society and business, and monitors the operations of the TIWB Secretariat. 
  • Funds from governments and/or private foundations for the financing of the TIWB Programmes and involvement of the UNDP country offices are channelled to UNDP. Funds channelled to the OECD are used to finance the joint TIWB Secretariat and the operations of the Governing Board.

OECD Secretary-General Angel Gurría and UNDP Administrator Helen Clark jointly oversee the TIWB Initiative and serve as Co-Chairs of the Governing Board.

“The challenges faced by developing countries are being acknowledged internationally and we are delighted to mobilize the best experts worldwide in a practical contribution to domestic resource mobilization...The new partnership between the OECD and UNDP on Tax Inspectors Without Borders will significantly extend the global reach of existing efforts to build audit capacity while sending a strong message of international support to developing countries.”

"Effective domestic resource mobilisation is at the core of financing for sustainable development. But efforts to raise domestic resources are often constrained by tax evasion and avoidance, and by illicit financial flows. The Tax Inspectors Without Borders programme is an innovative and practical way of supporting developing countries to mobilize more domestic resources for development. With its country level presence and local knowledge, UNDP is well-placed to partner with the OECD and the best audit experts to scale-up this important work. TIWB can support countries to realise the post-2015 agenda."