Do you have at least five years' experience in an audit or audit-related role in a national tax administration?
Have you retired within the last five years or are you currently serving in a tax administration?
Looking for an opportunity to travel and share your knowledge?
Experts participating in a TIWB Programme will often be deployed for one to two week-long missions over a period of 12 to 24 months. The Host Administration may or may not provide remuneration for the Expert, but in all cases daily expenses are covered in the Programme Costs. TIWB Experts have experience in areas such as risk review/assessment, case selection, VAT, transfer pricing, thin capitalisation, computer forensic audits, multi-national enterprises/large businesses audits, etc.
Building on the success of the TIWB model and recognising the needs of tax administrations, the TIWB initiative is expanding to provide support in new tax areas. These include tax crime investigations, effective use of automatically exchanged information, tax treaty negotiations and implementation, tax and natural resource contracts, and environmentally-related taxation. Qualified candidates should apply to the UNDP Roster of Experts or have their tax administration contact the TIWB Secretariat to find out how to partner on one of these pilot programmes.
Role of a TIWB Expert
The role of the TIWB Expert is to provide hands-on assistance in the daily audit and audit-related activities of the Host Administration, working on actual audit cases. TIWB Experts work at the local tax office of the Host Administration with the local tax officials. The Host Administration manages the Expert's day-to-day role. The Expert does not take the place of local tax audit staff or carry out audit work that would not otherwise involve local audit personnel.
Position of the TIWB Expert within the Host Administration
Although the TIWB Expert will in most cases be considered to have the same position as an employee of the Host Administration when performing his/her tasks, it is likely – e.g. because of the advisory component in their tasks – that the position of the Expert may differ on some points compared to the position of regular employees of the Host Administration.
There must also be a clear chain of responsibility for management of the Expert. It may vary depending on whether the Expert is a recently retired official or a currently serving official. In the latter case, for instance, the management chain will need to take into account the Partner Administration. Agreed processes should be in place to manage any difficulties which may arise during the TIWB Programme, between the Host Administration and the Expert, for example, concerning the approach or technique of the Expert. In cases where the Expert is a currently serving tax official, the Partner Administration will be informed about the nature of the difficulties. In advance of the TIWB Programme, the Experts will need to work with the Host Administration to ensure that an appropriate framework for the specific TIWB Programme is put in place. In the case of currently serving experts this will be done in conjunction with their local administration, that is, the Partner Administration.
Whether the Expert is a currently serving official or a recently retired expert will change some aspects of the TIWB programme framework, by possibly shifting certain responsibilities of the involved parties.