Is your tax administration looking to build tax audit capacity in order to increase revenue and improve taxpayer compliance?
The Host Administration is the host country tax administration that receives and manages the expert assistance. It is the lead partner in a TIWB Programme. In this capacity, the Host Administration is responsible for ensuring an appropriate domestic framework for TIWB Programmes and for the selection of an appropriate expert from the experts proposed by the TIWB Secretariat. Before entering into a TIWB Programme, the Host Administration should ensure that the request for TIWB assistance fits within the Host Administration’s broader objectives and is adapted to the existing capabilities of its officials and the tax administration as a whole.
Participation in a TIWB Programme, which involves a foreign national expert working within the Host Administration, should normally be approved at the highest levels of the Host Tax Administration. In addition, a contact point within the Host Administration (for example, the head of the international tax division or large taxpayers unit) is responsible for the day-to-day management of the TIWB Expert during the course of the TIWB Programme.
Please refer to the Step-by-Step Guide for Host Administrations to establish a TIWB Programme for further details.