The OECD has released a guide for its Tax Inspectors Without Borders (TIWB) initiative, a program which recruits currently serving or recently retired tax officials to work alongside tax officials in developing nations on international tax audits and audit-related issues. The initiative is designed to enable the transfer of tax audit knowledge and skills to tax administrations in developing countries.
First proposed in May 2012 by the OECD Task Force on Tax and Development, the initiative was in a trial operational phase until December 2014. The program is expected to be developed further and launched in 2015.
The TIWB Toolkit covers the scope of audit assistance under TIWB, including the roles of all parties involved in the program; preliminary questions to consider before participating with TIWB program; and solutions to practical and technical issues that can arise through participation in the program, such as confidentiality and conflict of interest, and liability issues.
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