Each of the PCT Partners adopt a range of delivery mechanisms to meet the needs of partner countries. This includes a combination of the following mechanisms for technical support, analysis and project management:

Resident advisers

Long-term advisers are placed in partner countries to support DRM activities. The benefit of resident advisers includes the establishment of relationships with counterparts that enable regular and trusted partnerships for reform.

Short-term experts

Short term experts are deployed when specific DRM activities require particular skills and knowledge that can be delivered in a discrete, contracted period. Examples include audit experts provided under the OECD/UNDP Tax Inspectors Without Borders Initiative.


Missions made up of staff and technical experts are deployed to undertake diagnostic reviews, develop reform strategies and advise on on-going reforms and policy discussions, including in the context of regular surveillance activities. Missions are typically fielded in response to country requests (with the exception of surveillance) and inform individually and jointly implemented country-level support provided by PCT partners. The composition and nature of the missions tend to reflect the final deliverable. For instance, WBG missions will vary in size, duration, and staffing depending on whether the output is analytical, advisory, project preparation, supervision or evaluation.

Non-mission Technical Assistance

Outside of missions, staff and technical experts from partner organizations provide direct support (when they are located in-country) and virtual advice and technical support when countries request it.

Knowledge Transfer and Peer Learning

Knowledge transfer and peer learning activities are delivered across a range of tax topics, including tax policy, administration and legal frameworks. Knowledge transfer activities can include training (for example on PCT toolkits on BEPS and related international tax matters), workshops, seminars, study visits, online primers and short and long-term courses, depending on the partner country needs. Activities can be delivered on a bilateral, regional or global basis.

Peer Review

Peer reviews occur when countries commit to international standards subject to peer review, such as the BEPS Minimum Standards and the standards on transparency and exchange of information.

Research/ Publications

Research and publications are delivered to provide deeper insights and guidance to partner countries, inform bilateral, regional and global dialogue, and advance the DRM agenda.

Project Finance

Project financing is provided to support DRM reform efforts including procurement and installation of ICT systems, human resource and organizational reform, and business process re-engineering.

Policy Loans

Policy lending supports DRM and tax policy and administration reforms through conditionality of various kinds.


The type of delivery mode and the mix between these can vary significantly between the PCT partner organizations, reflecting the different mandates and priorities of the Partners.