the Role Of Tax Inspectors Without Borders In Raising The Tax Revenue For Financial Operations For Multinationals In Developing Countries

Abstract

The initiative of border tax inspectors is considered to be one of the most important efforts of the OECD, with the help of the United Nations to fight against the manipulations practiced by multinational companies, in order to increase the effectiveness of tax audits in developing countries, thanks to the expertise and skills of tax experts and inspectors, whether they are retired or stationed in the tax administrations of developed countries, to fight against the practices of tax evasion by multinationals, and increase tax revenues by recovering funds that have been evaded.