TAX INSPECTORS WITHOUT BORDERS A learning by doing

TAX INSPECTORS WITHOUT BORDERS A learning by doing approach to tax audit assistance James Karanja, Head of Secretariat 11 th OCtober 2017

Countries Hosting TIWB Programmes 26 current programmes 7 upcoming programmes Current programmes Upcoming programmes

TIWB in practice niche form of assistance auditing multinational enterprises demand driven not substitution “learning by doing” balanced approach real-time, current cases

Inclusive Framework

Global Forum membership 146 members 15 observer organizations

GF African members This chart is by way of illustration and is without prejudice to the status of any territories, to the sovereignty exercised therein, or to international borders and boundary lines. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Country MAURITIUS LIBERIA SEYCHELLES SOUTH AFRICA KENYA BOTSWANA GHANA NIGERIA MAURITANIA MOROCCO TUNISIA CAMEROON BURKINA FASO UGANDA GABON SENEGAL KINGDOM OF LESOTHO COTE D’IVOIRE TANZANIA NIGER CHAD EGYPT TOGO BENIN DJIBOUTI MADAGASCAR Joined 01 -Sep-09 29 -Sep-10 01 -Jan-11 01 -Apr-11 18 -Oct-11 01 -Apr-12 11 -Oct-12 22 -Oct-12 19 -Oct-12 31 -Oct-12 26 -Feb-13 19 -Feb-15 02 -Feb-16 22 -07 -2016 27 -10 -2016 26 -05 -2017 23 -05 -2017 05 -09 -2017

African signatories of the multilateral convention Tunisia Morocco Weste rn Sahar a Cape Verde Mauritania Algeria Libya Niger Mali Burkina Faso Benin Cote Liberia D’Ivoire. Ghana Sierra Leone- Eritre a Sudan Chad Senegal The Gambia. Guinea-Bissau- Guine a Egypt Djibouti Nigeria Central South Sudan African Republic Togo Equatorial Guinea Sao Tome & Principe Somalia Uganda Gabon Rep. of the Congo- Ethiopia Kenya Democratic Republic. Rwanda-Burundi of the Congo Seychelles Tanzania Comoros Angola This chart is by way of illustration and is without prejudice to the status of any territories, to the sovereignty exercised therein, or to international borders and boundary lines. -Malawi Zambia Zimbabwe. Mozambique. Madagascar Namibia Botswa na -Swaziland http: //www. oecd. org/ctp/exchange-of-taxinformation/convention-on-mutual-administrativeassistance-in-tax-matters. htm South Africa -Lesotho Mauritius • • • • Burkina Faso* Cameroon Gabon Ghana Kenya* Morocco* Mauritius Nigeria Senegal Seychelles South Africa Tunisia Uganda *Yet to ratify

AEOI Commitments Liberia Last Mile Seminar

Deepening collaboration and cooperation as an essential component of strengthening tax systems. THE PLATFORM FOR COLLABORATION ON TAX

Follow us! Twitter: @TIWB_News Website (English/French/Spanish): www. tiwb. org TIWB Secretariat Office address: 2 rue André Pascal, 75775 Paris Cedex 16, France Visitors address: 46 Quai Alphonse le Gallo, 92100 Boulogne-Billancourt, France Email: secretariat@tiwb. org James Karanja: james. karanja@tiwb. org Melanie Mathis melanie. mathis@tiwb. org Gail Hurley: gail. hurly@undp. org Radha Kulkarni: radha. kulkarni@undp. org +33 1 45 24 64 16 +33 1 45 24 81 94 +1 212 906 6367 +1 212 906 6395