Step-by-Step Guide for Host Administrations to establish a TIWB Programme
The person responsible for the day-to-day management of the Expert in the Host Administration should ensure that each of the steps in the guide below is followed carefully.
1. Preliminary Questions
The Host Administration should review the Preliminary Questions on the TIWB website and accurately respond to the questions raised. These questions are important for ensuring that the Host Administration has a domestic framework capable of hosting a successful and effective TIWB programme. If necessary, contact the TIWB Secretariat to discuss programme options.
2. TIWB Assistance Request Form
The Host Administration should complete the online Assistance Request Form and submit it to the TIWB Secretariat. The TIWB Secretariat is available to answer any queries which may arise during this process.
A Host Administration may use the Assistance Request Form to request any of the following three types of TIWB assistance:
- TIWB tax audit assistance programmes bring foreign tax auditors to work directly with tax officials in assistance-requesting countries and jurisdictions on actual audit cases and audit-related issues in transfer pricing and international taxation, bridging the gap between theory and practice. This assistance mainly provides support on audits of multinational enterprises.
- TIWB criminal investigations pilot programmes provide on-the-job support to assistance-requesting countries and jurisdictions undertaking tax crime investigations through experienced financial crime investigators, working on a real-time basis to resolve complex cases of tax evasion.
- TIWB industry experts are non-audit highly specialised expert(s) who provide industry- or sector-expertise to better understand business models and value chains when working on actual audit cases and audit-related issues. Such industry expert programmes may complement the work of TIWB tax audit assistance programmes.
The TIWB Secretariat shall confirm to the Host Administration receipt of the Assistance Request Form and communicate the validated Assistance Request Form, with a TIWB programme number. The validated Assistance Request Form must be printed and signed by the Head (or equivalent) of the Host Tax Administration and then returned to the TIWB Secretariat.
3. Funding Programme Costs
Ultimate responsibility for meeting the programme costs (i.e. travel and daily expenses, as well as any salary costs which you may agree with the Expert) lies with the Host Administration. If the Host Administration requires funding support to meet the costs of the Programme and has not already identified a Partner Administration or Donor able to provide such funding, this should be discussed with the TIWB Secretariat. The TIWB Secretariat is willing to draw on its network of Partner Administrations and Donors to assist the Host Administration in finding funding support. The TIWB Fund may also cover a portion of the programme's costs.
4. Expert Proposal
The TIWB Secretariat will provide the Host Administration details of Partner Administrations willing to deploy experts. If there are no potential Partner Administrations available, then the TIWB Secretariat will make a recommendation for a TIWB Roster Expert who meets the essential criteria specified and requested in the TIWB Assistance Request.
5. Expert Selection
The Host Administration shall communicate to the TIWB Secretariat the confirmed expert arrangement to conduct the TIWB programme. The TIWB Secretariat will then co-ordinate a teleconference for the parties to discuss next steps.
6. Objectives and Impact Indicators
The Host Administration, along with the Partner Administration and/or Expert, should determine clear objectives and indicators for measuring the impact of the TIWB programme. These may be developed in consultation with the Expert and the TIWB Secretariat, and in all cases should be clearly defined and annexed to the TIWB Programme Terms of Reference (see Step 9 below).
7. Managing Potential Conflict of Interest
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.
8. Terms of Reference
Assisted by the TIWB Secretariat, the Host Administration and the Partner Administration or Expert shall develop and agree to the TIWB programme Terms of Reference. The Terms of Reference is a signed agreement between the parties.
9. Programme Commencement
The TIWB programme commences on the date specified in the Terms of Reference. Mission #1 may be considered a scoping mission. Any issues arising during the course of the programme should be addressed directly with the Expert and given as feedback to the TIWB Secretariat. If the TIWB Expert is also a currently serving official, it is appropriate to liaise with the Partner Administration as well.
10. Programme Review
As the TIWB programme progresses, the Host Administration must complete a TIWB programme Progress Review after approximately every three missions to measure progress against the objectives and performance indicators defined in the Terms of Reference.
11. Programme Conclusion and Evaluation
Once the TIWB programme concludes, the Host Administration must complete an online TIWB Programme Evaluation measuring the impact of the TIWB programme against the original objectives and performance indicators in the Terms of Reference.
12. Programme Reporting
Following the programme conclusion, the TIWB Secretariat will request additional annual reporting on the continued impact of the TIWB programme within the Host Administration.
13. Programme Publication
The TIWB Secretariat shall draft and submit for approval to the Host Administration a TIWB Programme Outcome Report for publication on www.tiwb.org.