Which of the following two organizations are parts of TIWB (Tax Inspectors Without Borders)?

Tax Inspectors Without Borders (TIWB) is a joint initiative launched in July 2015 by the United Nations Development Programme (UNDP) and the Organisation for Economic Co-operation and Development (OECD) [1][2]. The program was established during the UN's Third Financing for Development conference in Addis Ababa to assist developing countries in mobilizing domestic revenues [1]. TIWB operates by deploying experienced tax experts to work alongside local tax administrations, transferring audit knowledge and skills through a 'learning-by-doing' approach [3]. While the OECD consists primarily of high-income economies and the UNDP is a key UN development arm, their collaboration in TIWB focuses on strengthening tax capacity and addressing international tax challenges like profit shifting [1][4][5]. ASEAN, though a significant regional organization in Asia, is not a founding partner of the TIWB initiative [2][3].

Sources

1. [1] http://sdgs.un.org/partnerships/tax-inspectors-without-borders-sdg-16-and-sdg-17
2. [2] https://www.undp.org/publications/tax-inspectors-without-borders-ten-years-hands-assistance-developing-countries
3. [3] https://www.undp.org/sites/g/files/zskgke326/files/2025-06/undp_oecd_10_year_tiwb_annual_report_2025.pdf
4. [4] Contemporary World Politics, Textbook in political science for Class XII (NCERT 2025 ed.) > Chapter 2: Contemporary Centres of Power > 22 Contemporary World Politics > p. 22
5. [5] History , class XII (Tamilnadu state board 2024 ed.) > Chapter 15: The World after World War II > OEEC Charter > p. 256