Tax Inspectors Without Borders



In partnership with UNDP, the OECD launched the Tax Inspectors Without Borders initiative on 13 July 2015 in Addis Ababa
Find out more about the event or read the press release.



The Tax Inspectors Without Borders (TIWB) initiative 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 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).


Key documents:


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The partnership between the OECD and United Nations Development Programme (UNDP) on TIWB was officially launched on 13 July 2015 during the Third International Conference on Financing for Development in Addis Ababa, Ethopia.


The role of the TIWB Secretariat, composed of OECD and UNDP staff and based at the OECD in Paris, is to facilitate the deployment of experts who will provide real-time tax audit assistance to developing countries. ‌In March 2016, the OECD and UNDP announced the appointment of James Karanja as Head of the Tax Inspectors Without Borders (TIWB) Initiative. A number of pilot projects and international tax workshops are already underway, including in Albania, Ghana and Senegal.


Information about the TIWB initiative and how to get involved is available from the TIWB Secretariat at


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 Co-operation Directorate.