1. A learning by doing approach to tax audit assistance
James Karanja, Head of Secretariat
11th OCtober 2017

2. Countries Hosting TIWB Programmes
26 current programmes
7 upcoming programmes
26 current programmes:
Botswana (2), Cambodia, Costa Rica, Egypt (2), Ethiopia, Georgia, Ghana, Jamaica (2), Kenya, Lesotho, Liberia, Malawi, Nigeria, Peru, Republic of Congo, Rwanda, Senegal, Sri Lanka, Uganda (2), Viet Nam, Zambia, Zimbabwe
7 new TIWB programmes are in the pipeline
Cameroon
Côte d’Ivoire
Peru
Sri Lanka
Swaziland
Viet Nam
Zimbabwe
Current programmes
Upcoming programmes

3. balanced approach TIWB in practice demand driven “learning by doing”
niche form of assistance
auditing multinational enterprises
demand driven
not substitution
“learning by doing”
TIWB is focused on promoting hands-on assistance within developing tax administrations by sending experts to build audit and audit-related skills pertaining to specific international tax matters and the development of general audit skills.
This is a specialized area of tax audit assistance, given its focus on providing assistance on real, current cases. Benefits include potential for more revenues, greater certainty for taxpayers and strengthened culture of compliance
TIWB bridges the gap between theory and practicing, occupying a niche area in the field of technical assistance.
Essential phase of necessary assistance and ensuring that policies are effectively implemented for BEPS actions.
A niche form of assistance complementing wider efforts to build capacity in tax administrations.
Effective in offering a balanced approach to learning that goes beyond transfer of technical knowledge.
A “learning by doing” approach to tax audit assistance.
Hand holding and not substitution of local auditors to ensure transfer skills and knowledge in auditing multinational enterprises.
Providing assistance on real, current cases.
balanced approach
real-time, current cases

5. Inclusive Framework

7. Global Forum membership
Global Forum on Transparency and Exchange of Information
146 members on an equal footing
15 international organisations participating as observers.
MAC-113 jurisdictions currently participate in the Convention, including 15 jurisdictions covered by territorial extension. This represents a wide range of countries including all G20 countries, all BRIICS, all OECD countries, major financial centres and an increasing number of developing countries.
AEOI-102 jurisdictions committed
The Global Forum has been the multilateral framework within which work in the area transparency and exchange of information has been carried out by both OECD and non-OECD economies since 2000. The Global Forum’s main achievements have been the development of the standards of transparency and exchange of information through the publication of the Model Agreement on Exchange of Information on Tax Purposes in 2002 and the issuance of a paper setting out the standards for the maintenance of accounting records Enabling Effective Exchange of Information: Availability Standard and Reliability Standard developed by the Joint Ad Hoc Group on Accounts in 2005.
The Global Forum meeting in Mexico on 1 and 2 September 2009 was a turning point in the global progress to improve transparency and exchange of information for tax purposes. In response to the G20 Leaders’ call for jurisdictions to adopt high standards of transparency and information exchange in tax matters, the Global Forum was restructured as a consensus based organisation where all members are on an equal footing. All OECD countries, G20 economies and jurisdictions participating in the existing Global Forum were invited to become members.
146 members
15 observer organizations

8. GF African members Country Joined 1 MAURITIUS 01-Sep-09 2 LIBERIA 3
SEYCHELLES 4
SOUTH AFRICA 5
KENYA
29-Sep-10 6
BOTSWANA
01-Jan-11 7
GHANA
01-Apr-11 8
NIGERIA 9
MAURITANIA
18-Oct-11 10
MOROCCO 11
TUNISIA
01-Apr-12 12
CAMEROON
11-Oct-12 13
BURKINA FASO 14
UGANDA
22-Oct-12 15
GABON
19-Oct-12 16
SENEGAL
31-Oct-12 17
KINGDOM OF LESOTHO
26-Feb-13 18
COTE D’IVOIRE
19-Feb-15 19
TANZANIA 20
NIGER 21
CHAD
02-Feb-16 22
EGYPT 23
TOGO 24
BENIN 25
DJIBOUTI 26
MADAGASCAR
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.

9. African signatories of the multilateral convention
Libya
Madagascar
Cote
D’Ivoire
Algeria
Botswana
Kenya
Sierra Leone-
Mali
Democratic Republic
of the Congo
Somalia
Guinea-Bissau-
Ghana
Uganda
Mozambique
Mauritania
Angola
Niger
Zambia
Ethiopia
Western Sahara
Chad
Guinea
Nigeria
Tunisia
Namibia
South Africa
Egypt
Tanzania
Equatorial Guinea
-Lesotho
-Burundi
Djibouti
Rep. of the Congo-
Rwanda-
Senegal
Togo
Gabon
-Malawi
Morocco
Liberia
Central African Republic
Zimbabwe
Benin
Eritrea
-Swaziland
The Gambia-
Cape Verde
Comoros
Mauritius
Sao Tome & Principe
Seychelles
Burkina Faso
South Sudan
Sudan
Burkina Faso*
Cameroon
Gabon
Ghana
Kenya*
Morocco*
Mauritius
Nigeria
Senegal
Seychelles
South Africa
Tunisia
Uganda
*Yet to ratify
10 out of 13 have ratified the MAAC. Burkina Faso (8/2016), Kenya (4/2016) and Morocco (5/13) yet to ratify.
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.

10. AEOI Commitments
Liberia Last Mile Seminar

11. The platform for Collaboration on tax
Deepening collaboration and co-operation as an essential component of strengthening tax systems.
The platform
for
Collaboration
on tax

12. Follow us! Twitter: @TIWB_News
Website (English/French/Spanish):
TIWB Secretariat
Office address: rue André Pascal, Paris Cedex 16, France
Visitors address: 46 Quai Alphonse le Gallo, Boulogne-Billancourt, France
James Karanja:
Melanie Mathis
Gail Hurley:
Radha Kulkarni: