Tax Inspectors Without Borders

Presentation, Actions in LATAM and Brazil’s Potential Involvement

Abstract

This article seeks to present and contextualize the Tax Inspectors Without Borders (TIWB) initiative maintained by the Organization for Economic Cooperation and Development (OECD) and the United Nations Development Program (UNDP). Based on ASF institutional information, it will be possible to visualize the program structure and understand the organic guidelines and objectives. The analysis of specific reports released by ASF leads to an objective opinion with a macro bias of past and future ASF actions. More than an ASF presentation, it is expected to introduce the posture and principles adopted by the program organization, especially the practices of the Secretariat based in Paris, but also of the board of directors and stakeholders.