Global relations in taxation

Tax Inspectors Without Borders


Now available

» The Tax Inspectors Without Borders Toolkit is now available in English and French to guide parties through the TIWB deployment process (governments in both receiving and supplying administrations and donor agencies).



The Tax Inspectors Without Borders (TIWB) enables the transfer of tax audit knowledge and skills to tax administrations in developing countries through a real time, “learning by doing” approach. Experts – currently serving or recently retired tax officials – are deployed to work directly with local tax officials on current audits and audit-related issues concerning international tax matters, and to share general audit practices.

In addition to improvements in the quality and consistency of audits and the transfer of knowledge to recipient administrations (tax administrations seeking assistance), broader benefits are also anticipated including the potential for more revenues, greater certainty for taxpayers and encouraging a culture of compliance through more effective enforcement.


The project concept has received the strong support of the G20 Leaders in their August 2013 St Petersburg Declaration including in the Tax Annex, and from the G8 Leaders at their summit in June 2013 (Lough Erne Communiqué).


See also:

» Information note (also available in Spanish and French)

» TIWB feasibility study report

  globe, africa, tiwb


Where are we now?

The Tax Inspectors Without Borders initiative has been in a trial operational phase to end December 2014. Progress is currently being reviewed and subject to the outcome, TIWB will be developed further and launched in 2015. Currently, we are undertaking a number of pilot expert deployment projects. Information about the TIWB pilot projects and how to get involved is available from the TIWB Secretariat at tax.inspectors@oecd.orgThe role of the Secretariat is to facilitate the deployment of experts who will provide real-time tax audit assistance to developing countries. 


TIWB is a project of the Tax and Development Programme of the OECD – a joint initiative between the Centre for Tax Policy and Administration and the Development Cooperation Directorate. 



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