UNDP/OECD Tax Inspectors Without Borders(TIWB)

Description What is done in the programme or project and why, what results are pursued, who benefits from the activities and who are involved in the implementation.

The key role of the joint OECD/UNDP initiative Tax Inspectors without Borders (TIWB) is to support developing countries to mobilize domestic revenues to implement the Agenda 2030. The aim of TIWB is to transfer tax audit knowledge and skills to tax administrations to developing countries and to improve their ability to effectively tax multinational enterprises (MNEs). The objective is to send by 2020 100 experienced tax inspectors to developing countries to carry out tax audits together with their local counterparts (learning by doing- approach). The approach has proved to be highly successful. TIWB has implemented 52 programmes (ongoing and completed) in 32 developing countries, mostly in Africa. The demand continues to rise, and 24 new programmes are already in the pipeline. According to the latest reporting figures, joint inspections of large companies have so far resulted in an additional USD 445 million in tax revenues being mobilized. During first two years of programme’s existence (2017-2018) Finland has been the only financial supporter of the UNDP share with a grant of 800 000 euros. The funds have been exhausted by the beginning of 2019. Finnish core funding, combined with project funding and in-kind support from other donors have played a pivotal role in contributing the overall results. Finland's additional contribution for 2019-2020 is 1 MEUR. The additional funding is justified by the success of the programme, good results and increasing demand by the developing countries.