Regional: Enhancing Tax Transparency of ADB Developing Member Countries
|Project Name||Enhancing Tax Transparency of ADB Developing Member Countries|
Lao People's Democratic Republic
|Project Type / Modality of Assistance||Technical Assistance
|Source of Funding / Amount||
|Strategic Agendas||Inclusive economic growth
|Drivers of Change||Governance and capacity development
|Sector / Subsector||
Public sector management / Public administration
|Gender Equity and Mainstreaming||No gender elements|
|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.|
|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.|
|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
Regional Hub in Asia and Pacific to support DMCs in achieving their SDGs through DRM and ITC established
|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|
|Stakeholder Communication, Participation, and Consultation|
|During Project Design|
|During Project Implementation|
|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||Takahashi, Sayaka|
|Responsible ADB Department||Office of Anticorruption and Integrity|
|Responsible ADB Division||AIOD|
Asian Development Bank
6 ADB Avenue,
Mandaluyong City 1550, Philippines
|Concept Clearance||28 Sep 2017|
|Fact Finding||01 Sep 2017 to 30 Sep 2017|
|Approval||05 Dec 2017|
|Last Review Mission||-|
|Last PDS Update||08 Nov 2018|
|Approval||Signing Date||Effectivity Date||Closing|
|05 Dec 2017||-||05 Dec 2017||31 Jan 2021||31 Dec 2023||-|
|Financing Plan/TA Utilization||Cumulative Disbursements|
|3,300,000.00||0.00||0.00||0.00||0.00||0.00||3,300,000.00||18 Nov 2021||1,080,714.49|
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 Access to Information Policy (AIP) 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.
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|Title||Document Type||Document Date|
|Enhancing Tax Transparency of ADB Developing Member Countries: Technical Assistance Report||Technical Assistance Reports||Dec 2017|
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.
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Evaluation Documents See also: Independent Evaluation
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Strengthening Tax Policy and Enhancing Tax TransparencyThis video introduces the concept of base erosion and profit shifting and showcases how ADB's Office of Anticorruption and Integrity promotes international tax transparency and domestic resource mobilization.
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