Tax Inspectors without borders

The OECD and the United Nations Development Programme (UNDP) lunched a project Tax Inspectors Without Borders' (hereinafter, TIWB) to help developing countries to bolster domestic revenues by strengthening their tax audit capacities in support of the post.2015 sustainable development agenda. The objective of the OECD Project is to allow the sharing of professionalism in the activities of tax audits for the Tax Administration of developing countries by carrying out a learning by doing' approach in dealing with complex international tax matters. The project involves the provision of targeted tax audit assistance, within direct and indirect taxation which, in the case at stake, makes specific reference to transfer pricing, risk analyses and tax audit techniques. A number of pilot projects were underway, including Albania. In Cooperation with the Ministry of Economy and Finance and under the auspices of the OECD, the Italian Revenue Agency and the General Albanian Taxation Directorate, signed a Deployment Agreement' for the temporary secondment of an Expert with effect from January 21, 2015 for a period of six months then extended for 4 months upon mutual consent of both parties, to the General Albanian Taxation Directorate. The deployment of the expert was instrumental at transferring knowledge in the performance of transfer pricing risk analysis as well as in providing assistance in carrying out transfer pricing audits.