All parties to a TIWB programme must maintain a clear understanding of the applicable rules within the Host Administration that deal with conflict of interest, whether these are contained in formal legislation, regulations, codes of conduct or elsewhere. This includes awareness of the agencies (if any other than the tax administration itself) responsible for monitoring conflict of interest issues, the process for managing any conflict that arises, and any sanctions that may apply in a conflict of interest situation. These details should be defined in the TIWB programme Terms of Reference.
It is the responsibility of the Host Administration to bring the obligations of confidentiality to the attention of the Expert for the programme. The Host Administration should provide guidance on the proper handling of tax information (for example, clean desk policy) to ensure that its personal obligation of tax confidentiality is upheld. The parties should have a clear understanding of how an alleged breach of tax confidentiality will be addressed and included in the Terms of Reference. Any such issue involving an Expert who is a currently serving official is likely to require some involvement of the Partner Administration and this procedure should be determined in advance. The Expert will also be requested to sign a declaration of no conflict of interest and an oath of secrecy/non-disclosure agreement once the taxpayers to be audited are disclosed.