Tax Inspectors Without Borders



The Tax Inspectors Without Borders (TIWB) objective is to enable the transfer of tax audit knowledge and skills to tax administrations in developing countries through a real time, “learning by doing” approach. Experts - being currently serving or recently retired tax officials - will be 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.


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 is now in a trial operational phase, as part of an initial 18 month mandate, to December 2014.

Subject to the outcome of the trial operational phase, TIWB will be ready to launch in early 2015. Currently, we are undertaking a number of pilot expert deployment projects. Information about the TIWB pilot projects, including how to get involved during and beyond the pilot phase, will appear on this site shortly. You can also follow us on twitter for the latest developments @Tax_Inspectors.

TIWB will be developed initially as 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. The project 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).


The Secretariat

A small TIWB Secretariat operates within the OECD’s Tax and Development Programme. Its role is to facilitate the deployment of experts who will provide real-time tax audit assistance to developing countries. The TIWB Secretariat can be contacted at
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