TIWB: An effective tool for mobilising domestic resources in support of the SDGs


OECD Tax and Development Days 2024

Tax Inspectors Without Borders: 
An effective tool for mobilising domestic resources in support of the SDGs


13 March 2024 | 12:30 - 13:30 CET
Virtual Zoom Meeting


The Organisation for Economic Co-operation and Development (OECD) and the United Nations Development Programme (UNDP) launched the Tax Inspectors Without Borders (TIWB) initiative in 2015 to support developing countries in addressing widespread tax evasion and avoidance by multinational enterprises (MNEs). Under TIWB, highly qualified tax experts work alongside tax auditors of developing countries on live tax audits cases of MNEs which help in augmenting revenue and also transfer skills through the unique "learning by doing" process. To date, the initiative counts 58 ongoing and 73 completed programmes. TIWB audit assistance, including anonymised casework conducted during ATAF/OECD/WBG workshops since 2012, has helped tax administrations collect more than USD 2 billion in additional tax revenues and assess nearly USD 5 billion.


The TIWB initiative has helped developing countries raise important revenues. Demand for "learning by doing" assistance has continued to grow, extending beyond audit to criminal investigations, and more recently to effective use of automatically exchanged information, digitalisation of tax administration, effective and appropriate use of County-by-Country report data, auditing VAT on digital trade and e-commerce, and practical implementation of the global minimum tax.


On Wednesday, 13 March 2024, the TIWB Secretariat will brief stakeholders and the public on the initiative’s activities over the last year and a half and present its expansion plans for 2024This virtual meeting is part of the briefings provided by the OECD during its Tax and Development Days 2024.


This event is open to the public. English/French/Spanish interpretation will be available. Participants are required to pre-register for Session 1 in order to attend.


DRAFT Agenda

Welcome - 
Mr. Thomas Beloe, Director, Sustainable Finance Hub, UNDP


Moderator - Mr. Ben Dickinson, Head of Global Relations and Development Division (GRD), Centre for Tax Policy and Administration (CTPA), OECD



  • H.E. Mr. Lekey Dorji - Minister of Finance, Ministry of Finance, Bhutan
  • Mr. Sam Koim - Commissioner General, Internal Revenue Commission, Papua New Guinea
  • Mr. Bhaskar Goswami - Competent Authority and Joint Secretary (Foreign Tax & Tax Research), Central Board of Direct Taxes, India
  • Ms. Varsha Singh - Head of Strategy, Planning and International Co-operation, African Tax Administration Forum


Question & Answer Session







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