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Statement by Marcos Neto, UN Assistant Secretary-General, and Director of UNDP’s Bureau for Policy and Programme Support, at the Third Session of the Preparatory Committee side event, 'Tax Inspectors Without Borders: From AAAA to FfD4 - Strengthening Tax Cooperation for the 2030 Agenda'
Excellencies, distinguished colleagues, partners, and esteemed guests,
I want to begin by thanking Deputy Secretary-General Mary Beth Goodman for her insightful remarks and for setting the stage for this important discussion. Her words underscore the importance of international cooperation in strengthening tax systems and enhancing domestic resource mobilization in the context of the Financing for Sustainable Development.
The landscape of international taxation has evolved significantly since the Addis Ababa Action Agenda, where TIWB was recognized alongside other crucial technical assistance initiatives as key to strengthening international tax cooperation based on countries' different needs. As we look toward the Fourth Financing for Development Conference, this recognition of TIWB's role in providing technical assistance through multilateral, regional, bilateral and South-South cooperation remains vital. Through initiatives like TIWB, we have witnessed the transformative power of international tax cooperation. As Deputy Secretary-General Goodman noted, TIWB has helped mobilize an additional $2.3 billion in tax revenues. However, the true measure of success lies not just in numbers, but in the lasting institutional capacity and enhanced transparency we've built within tax administrations worldwide.
TIWB's success stems from two key factors: (1) strong country ownership and (2) the synergistic partnership and response delivered between UNDP and OECD. By combining OECD's technical expertise in international taxation with UNDP's robust country presence and deep engagement with Ministries of Finance and Tax Authorities, we ensure that our support catalyzes broader institutional and systemic reforms. This collaboration is fundamental to making tax cooperation both effective and sustainable, ultimately advancing the Financing for SDGs agenda.
But, Tax Inspectors Without Borders has also demonstrated as a powerful example of how triangular cooperation can strengthen sustainable tax audit capacities, contributing to revenue collection in developing countries. By bringing together host countries, experienced tax administrations, international and regional organizations, like ATAF in Africa that join us here today, we foster long-term capacity development and ensure that every country can mobilize the resources needed to deliver their sustainable development priorities.
Take Costa Rica, where at the request of the Tax authorities, TIWB partnered with the Spanish Tax Agency to improve transfer pricing enforcement, leading to stronger taxpayer compliance. In Rwanda, hands-on support helped tax authorities audit multinational enterprises, significantly increasing revenues. Uganda enhanced its ability to tackle international tax issues, and in Egypt, TIWB strengthened the country’s response to tax avoidance strategies.
This triangular model of cooperation ensures that developing countries receive tailored, expert-driven assistance while also fostering South-South learning. In Angola, for instance, Brazil’s Federal Revenue Service is sharing expertise to combat base erosion and improve tax enforcement. With over 150 TIWB programs worldwide, we are seeing the real impact of peer learning and sustainable capacity building.
Excellencies, distinguished colleagues, partners,
As we approach the Fourth International Conference, we face a critical juncture. In an era where trust in international cooperation faces increasing scrutiny, TIWB, explicitly mentioned as our commitment through the Addis Ababa Action Agenda, stands as a testament to the enduring power of effective multilateralism. With over 150 programs operating in more than 70 countries and supported by 22 partners, this joint UNDP-OECD initiative has been recognized by the OECD Development Assistance Committee as a gold standard for development cooperation. Our success rests on four core principles: country ownership, focus on results, inclusive partnerships, and transparency with mutual accountability.
And, today, 10 years after the launch of the TWIB, we face a convergence of challenges that demand innovative tax solutions. With many developing countries collecting less than 15 percent of GDP in tax revenue, and, with the looming debt crisis and constant poli-crisis environment, the need to strengthen technical capacity and modernize tax systems has never been more urgent. The emergence of artificial intelligence, digital assets, and platform-based business models has created unprecedented complexities for tax administrations. Simultaneously, the climate crisis and the just transition, presents us with both an imperative and an opportunity to reshape our tax systems and most critically, of our tax administrations. The upcoming Sevilla conference presents a once-in-a-decade opportunity to join forces and address all together these challenges head-on. This is why I am particularly excited to announce that we will be launching TIWB 2.0 at the Seville conference. Through enhanced coordination, strategic matching of expertise, and deeper engagement with regional organizations, we can better tailor our responses to each country's specific context and needs. Together, it’s time to scale up this work and maximize the impact of technical assistance and capacity development efforts.
These critical issues deserve our careful consideration, and I look forward to the panel's discussion on strengthening technical assistance for domestic resource mobilization.
Before I conclude, I want to express our deep gratitude to Finland and Norway for their steadfast partnership and financial support that has made this scaling up possible, and to all our partners who have contributed to TIWB's success including the United Kingdom and Sweden for their valuable support through tax administrations.
Thank you.
