TIWB: Tackling Tax Avoidance and Evasion in the Post-Pandemic Era


High-Level Ministerial Discussion

Co-hosted by the Organisation for Economic Co-operation and Development 
and the United Nations Development Programme 

9 November 2021 at 09:00 - 10:30 EST/15:00 - 16:30 CET



The COVID-19 pandemic has had a huge impact on the health of both people and economies, with developing countries hit the hardest. As the pandemic recedes, developing countries will have to focus on expanding fiscal space by identifying new revenue sources to raise taxes, including environmental and other innovative taxation measures. At the same time, the COVID-19 crisis has accelerated the digitalisation of the economy, while decreasing public tolerance for profitable multinational enterprises not paying their fair share of taxes. In response, a historic step in addressing the tax challenges of the digitalisation of the economy was agreed in October 2021 when 136 members of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) agreed upon a two-pillar approach for reform of the international tax rules.

This is the fast moving and challenging context within which Tax Inspectors Without Borders (TIWB) is operating. Launched in July 2015 by the Organisation for Economic Co-operation and Development (OECD) and the United Nations Development Programme (UNDP), TIWB is an innovative means to address widespread tax avoidance by MNEs in developing countries. The initiative sends qualified experts to work with developing country tax administrations, where their specific skill sets are dedicated to guiding ongoing audits of multinational enterprises, as well as improving auditing quality and overall voluntary compliance. 

Despite the challenges imposed by the pandemic, 2020/21 was a period of growth for TIWB and more than USD 1.4 billion additional tax revenue have been mobilised for developing countries to date. The reach of TIWB programmes continues to expand across all regions of the world. As of 30 June 2021, TIWB had 47 completed and 43 current programmes, spanning 47 jurisdictions across the globe. TIWB’s focus on South-South co-operation has also grown, adding up to 17 South-South programmes.

The success of the current TIWB model has also triggered the expansion of the initiative to criminal tax investigations and the effective use of information exchanged automatically between governments, both of which will help fight illicit financial flows. New pilot programmes will also cover natural resource and environmental taxation issues.

In the context of Financing for Development, a high-level panel discussed how the TIWB initiative continued operations during the COVID-19 pandemic. The panel also focused on how TIWB programmes can support governments with innovative tax tools, addressing illicit financial flows, adjusting to the new international tax rules, and making best use of South-South expertise.

During this virtual event, the 2021 Annual Report was presented by the OECD’s Secretary-General and UNDP’s Administrator.

The event was open to the public. Interpretation into Arabic, English, French and Spanish was provided.


Watch the REPLAY

Also available in French, Spanish and Arabic.



A panel of ministers and senior officials discussed the topics.


  • Mr. Marcos Neto - Director, Finance Sector Hub, UNDP

Opening address

  • Mr. Mathias Cormann - Secretary-General, OECD
  • Mr. Achim Steiner - Administrator, UNDP

Highlights and launch of TIWB Annual Report 2021

  • Ms. Rusudan Kemularia - Head of TIWB Secretariat, OECD
  • Mr. Ahtesham R. Khan - Head of Tax for SDGs, UNDP

 Moderated panel discussion 

  • H.E. Alejandro Zelaya - Minister of Finance, El Salvador
  • H.E. Ahmed Kouchouk - Vice Minister of Finance for Fiscal Policies and Institutional Reform, Egypt
  • H.E. Ekaterine Guntsadze - Deputy Minister of Finance, Georgia  
  • Mr. Thulani Shongwe - Manager: Resource Mobilisation, African Tax Administration Forum 
  • H.E. Vice Minister Angela María Madrid López - Deputy Director of Servicio de Administración de Rentas (SAR), Honduras

Moderator: Ben Dickinson - Head of Global Relations and Development Division, CTPA, OECD


Closing remarks

  • Mr. Marcos Neto - Director, Finance Sector Hub, UNDP




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