Modalities of TACB under this CBF. (a) Based on the principles in paragraph 1, the Parties are committed to engaging constructively on the provision and receipt of TACB under this CBF. Specifically, the Parties:
(i) affirm the importance of TACB among them, including existing bilateral and regional cooperation, that supports activities of the Parties in contributing to robust anti-corruption regimes and improving tax administration and audit capacity; and
(ii) take note of the provisions in this Agreement that encourage cooperation and communication on TACB to assist in implementing this Agreement.
(b) The Parties recognize that TACB under this CBF may come in a variety of forms, such as supporting legal framework reforms; developing needs assessments; providing technical advice and mentoring; collaborating through trainings, workshops, seminars, webinars, and conferences; engaging in collaborative programs and projects; sharing best practices and written guidance; and supporting expert exchanges, secondments, train-the-trainer programs, and scholarships.
(c) The Parties further recognize that TACB can be provided under this CBF directly from government to government or through a third party such as an international organization, grantee, or contractor.
(d) The Parties recognize the advantages of working with relevant international organizations with specialized expertise in anti-corruption or tax issues. As such, the Parties intend to leverage the expertise of relevant international organizations, as applicable, and avoid unnecessary duplication.
(e) The Parties intend to ensure that the TACB provided under this CBF is coordinated with existing TACB efforts and initiatives between two or more Parties or multilaterally on anti-corruption and tax issues.
(f) The Parties intend that nothing in this Agreement, including in this CBF, should interfere with any existing or planned TACB of a Party or Parties relating to anti- corruption or tax under any other agreement or arrangement.
