fbpx 51320-001: Enhancing Tax Transparency of ADB Developing Member Countries | Asian Development Bank

Regional: Enhancing Tax Transparency of ADB Developing Member Countries

Sovereign (Public) Project | 51320-001 Status: Active

Project Details

Project Officer
Syquia, Jose Luis C. Office of Anticorruption and Integrity Request for information
Country
  • Regional
Sector
  • Public sector management
 
Project Name Enhancing Tax Transparency of ADB Developing Member Countries
Project Number 51320-001
Country Regional
Cambodia
Thailand
Project Status Active
Project Type / Modality of Assistance Technical Assistance
Source of Funding / Amount
TA 9433-REG: Enhancing Tax Transparency of ADB Developing Member Countries
Technical Assistance Special Fund US$ 2.00 million
Strategic Agendas Inclusive economic growth
Regional integration
Drivers of Change Governance and capacity development
Knowledge solutions
Partnerships
Sector / Subsector

Public sector management / Public administration

Gender Equity and Mainstreaming No gender elements
Description
Project Rationale and Linkage to Country/Regional Strategy
Impact Capacity of developing countries to strengthen tax systems, reduce illicit financial flows, and combat tax evasion (a predicate offense for money laundering) and corruption increased.
Project Outcome
Description of Outcome Global tax transparency increased and legal and institutional tax systems of DMCs to protect themselves against tax evasion and aggressive forms of tax planning strengthened.
Progress Toward Outcome RETA 9433 is being implemented in a steady manner, meeting the expected targets and results (see details below). ADB has collaborated with other institutions, such as the OECD, Global Forum and PITAA, to avoid duplication, leverage resources, and identify priorities. OAI and SDCC will continue to identify other DMCs that may benefit from ADB assistance.
Implementation Progress
Description of Project Outputs

In-country consultation and country capacity needs assessment conducted

Operational support to address issues or deficiencies identified in the country capacity needs assessment for each participating DMC provided

Regional high-level policy dialogue to raise awareness conducted and commitment to implement identified measures obtained

Skills development through training workshops, conferences, and seminars conducted in-country and regionally; and relevant manuals, handbooks and/or e-learning modules produced

Status of Implementation Progress (Outputs, Activities, and Issues)

Under RETA 9433, ADB is supporting exchange of information (EOI) - both EOI on request (EOIR) and automatic EOI (AEOI) and base erosion and profit shifting (BEPS)-related initiatives in Asia and the Pacific by increasing technical assistance (TA) operations that: (a) assist developing member countries (DMCs) in promoting their domestic resource mobilization (DRM) by enhancing their ability to protect themselves against tax evasion and BEPS; (b) develop the capacity of DMCs to become members of and participate in the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum); and (c) support DMCs' participation in BEPS initiatives promoted by lead organizations. As of October 2018, 21 DMCs are not members of the Global Forum and 28 DMCs are not participating in the BEPS Inclusive Framework.

Output 1: In-country consultation and country capacity needs assessment conducted.

ADB is currently assisting the Republic of Marshall Islands (RMI), the Federated States of Micronesia (FSM), Papua New Guinea (PNG), Samoa, Maldives, Philippines and Thailand' in their efforts to establish and enhance legal and institutional systems to increase tax transparency and protect themselves against tax evasion. Other countries identified for assistance include Cambodia, Fiji, and Mongolia.

Output 2: Operational support to address issues or deficiencies identified in the country capacity needs assessment for each participating developing member country provided.

To date, 3 EOIR Action Plans have been developed in close cooperation with FSM, RMI and Samoa. Two additional EOIR Action Plans will be developed with PNG and Thailand, and 2 AEOI Action Plans will be prepared for Maldives and Thailand. These DMCs were represented at the joint ADB-Global Forum Seminar on Beneficial Ownership and Assessors Training in October 2018 (see Output 4 below), where delegates had an opportunity to meet with ADB to discuss their needs and identify next steps for the implementation of the Action Plans.

Output 3: Regional high-level policy dialogue to raise awareness conducted and commitment to implement identified measures obtained.

ADB is working closely with the OECD and Global Forum to develop operational frameworks for collaborating in-country TA and regional trainings under RETA 9433. An agreed operational framework was reached with the Global Forum in February 2018, for tax transparency and EOI-related activities. It is expected that a similar framework for BEPS-related activities will be agreed by the end of 2018 with the OECD''s Centre for Tax Policy and Administration (CTPA).

ADB is also engaging with regional associations of tax administration bodies to promote further regional cooperation. In April 2018, ADB co-sponsored a _Last Mile_ Training Seminar for Pacific Island Countries, in collaboration with PITAA and the Global Forum (see Output 4 below).

Experience shows that obtaining new commitments to the standards and maintaining the resolve to carry these through often requires direct interaction at both the operational and policy levels, such as through meetings, presentations, seminars, etc. ADB is currently planning to host a Ministerial Conference in conjunction with the OECD and Global Forum in 2019. The conference is expected to raise awareness and generate support for commitment to tax transparency and the BEPS minimum standards.

Output 4: Skills development through training workshops, conferences, and seminars conducted in-country and regionally; and relevant manuals, handbooks and/or e-learning modules produced.

To date, ADB co-hosted 2 regional events in April and October 2018 and contributed to 3 additional regional events as speaker/panellist in July and September 2018. ADB''s participation in these events was critical to increase DMCs' awareness of ADB's tax integrity initiatives and concrete efforts to support capacity building and domestic resource mobilization in the Asia-Pacific Region. ADB consultants also held bilateral meetings with 16 DMCs' tax officials, mainly at the margins of these regional events. In November, ADB will attend a BEPS Workshop as speaker/panelist and the Global Forum Plenary meeting as observer, both during the month of November.

ADB plans to work closely with the OECD and Global Forum for the development of handbooks and e-learning modules for tax officials from DMCs. ADB is currently focusing on the development of 3 knowledge products.

Geographical Location Cambodia - Nation-wide; Thailand - Nation-wide
Summary of Environmental and Social Aspects
Environmental Aspects
Involuntary Resettlement
Indigenous Peoples
Stakeholder Communication, Participation, and Consultation
During Project Design
During Project Implementation
Business Opportunities
Consulting Services The consultants will be engaged by ADB in accordance with the ADB Procurement Policy (2017, as amended from time to time) and the associated PAIs/TA Staff Instructions.
Responsible ADB Officer Syquia, Jose Luis C.
Responsible ADB Department Office of Anticorruption and Integrity
Responsible ADB Division AIOD
Executing Agencies
Asian Development Bank
6 ADB Avenue,
Mandaluyong City 1550, Philippines
Timetable
Concept Clearance 28 Sep 2017
Fact Finding 01 Sep 2017 to 30 Sep 2017
MRM -
Approval 05 Dec 2017
Last Review Mission -
Last PDS Update 08 Nov 2018

TA 9433-REG

Milestones
Approval Signing Date Effectivity Date Closing
Original Revised Actual
05 Dec 2017 - 05 Dec 2017 31 Jan 2021 - -
Financing Plan/TA Utilization Cumulative Disbursements
ADB Cofinancing Counterpart Total Date Amount
Gov Beneficiaries Project Sponsor Others
2,000,000.00 0.00 0.00 0.00 0.00 0.00 2,000,000.00 05 Dec 2017 343,000.84

Project Data Sheets (PDS) contain summary information on the project or program. Because the PDS is a work in progress, some information may not be included in its initial version but will be added as it becomes available. Information about proposed projects is tentative and indicative.

The Public Communications Policy (PCP) recognizes that transparency and accountability are essential to development effectiveness. It establishes the disclosure requirements for documents and information ADB produces or requires to be produced.

The Accountability Mechanism provides a forum where people adversely affected by ADB-assisted projects can voice and seek solutions to their problems and report alleged noncompliance of ADB's operational policies and procedures.

In preparing any country program or strategy, financing any project, or by making any designation of, or reference to, a particular territory or geographic area in this document, the Asian Development Bank does not intend to make any judgments as to the legal or other status of any territory or area.

Safeguard Documents See also: Safeguards

Safeguard documents provided at the time of project/facility approval may also be found in the list of linked documents provided with the Report and Recommendation of the President.

None currently available.

Evaluation Documents See also: Independent Evaluation

None currently available.

Related Publications

None currently available.


The Public Communications Policy (PCP) establishes the disclosure requirements for documents and information ADB produces or requires to be produced in its operations to facilitate stakeholder participation in ADB's decision-making. For more information, refer to the Safeguard Policy Statement, Operations Manual F1, and Operations Manual L3.

Requests for information may also be directed to the InfoUnit.

Tenders

Tender Title Type Status Posting Date Deadline
BEPS Specialist Individual - Consulting Closed 19 Mar 2019 01 Apr 2019
International Tax Administration Specialist - Enhancing Tax Transparency of ADB Developing Member Countries Individual - Consulting Closed 16 Mar 2018 22 Mar 2018
Information Security Management (ISM) Consultant - Enhancing Tax Transparency of ADB Developing Member Countries Individual - Consulting Closed 10 Feb 2018 16 Feb 2018
Knowledge Coordination and Events Consultant - Enhancing Tax Transparency of ADB Developing Member Countries Individual - Consulting Closed 03 Feb 2018 09 Feb 2018
International Taxation Specialist and Team Leader - Enhancing Tax Transparency of ADB Developing Member Countries Individual - Consulting Closed 25 Jan 2018 31 Jan 2018

Contracts Awarded

No contracts awarded for this project were found

Procurement Plan

None currently available.