TIWB: Making a difference for developing countries through practical hands-on assistance


OECD Tax and Development Days 2023

Tax Inspectors Without Borders: 
Making a difference for developing countries through practical hands-on assistance


15 February 2023 at 15:00 CET
Virtual Zoom Meeting


The Organisation for Economic Co-operation and Development (OECD) and the United Nations Development Programme (UNDP) launched the Tax Inspectors Without Borders (TIWB) initiative in 2015 to support developing countries in addressing widespread tax evasion and avoidance by multinational enterprises (MNEs). Under TIWB, highly qualified tax experts work alongside tax auditors of developing countries on live tax audits cases of MNEs which help in augmenting revenue and also transfer skills through the unique "learning by doing" process. To date, the initiative counts 113 ongoing and completed programmes. TIWB audit assistance, including anonymised casework conducted during ATAF/OECD/WBG workshops since 2012, has helped tax administrations collect USD 2.07 billion in additional tax revenues and assess USD 4.94 billion.


On Wednesday, 15 February 2023, the TIWB Secretariat briefed stakeholders and the public on the initiative’s recent progress and present its expansion plans for 2023. This virtual meeting was part of the briefings provided by the OECD during its Tax and Development Days 2023.


The TIWB initiative has helped developing countries raise important revenues. Demand for "learning by doing" assistance has continued to grow, extending beyond audit to criminal investigations, and more recently to effective use of automatically exchanged information, digitalisation of tax administration, tax and environment, and practical implementation of Pillar 1 and Pillar 2. This session showcased experiences from tax administrations and presented the plans for 2023.


This event was open to the public. English/French/Spanish interpretation was available. Participants were required to pre-register for Session 3 in order to attend.



Moderator - Ms. Rusudan Kemularia, Head of TIWB Secretariat



  • Ms. Esther Koisin - Director, Department of International Taxation, Inland Revenue Board of Malaysia
  • Ms. Petra Jacobsen - International Director, Department of Large Business and International, Swedish Tax Agency
  • Mr. Joseph Nonde - Commissioner of Direct Taxes, Zambia Revenue Authority
  • Mr. Richard Barathe - Resident Representative, UNDP Honduras 

Question & Answer Session





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