Which of the following two organizations are parts of TIWB (Tax Inspec

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

United Nations Development Programme (UNDP) and Association of Southeast Asian Nations (ASEAN)
Organization for Economic Cooperation and Development (OECD) and ASEAN
UNDP and Organization for Economic Cooperation and Development (OECD)
International Labour Organization (ILO) and ASEAN
This question was previously asked in
UPSC CAPF – 2024
Tax Inspectors Without Borders (TIWB) is a joint initiative launched by the United Nations Development Programme (UNDP) and the Organisation for Economic Co-operation and Development (OECD).
TIWB aims to help developing countries build tax audit capacity by facilitating the deployment of qualified tax experts to work alongside local tax officials on ongoing audits and audit-related issues.
The initiative contributes to domestic resource mobilization efforts in developing countries, which is crucial for financing development. It focuses on knowledge transfer and practical assistance in conducting complex tax audits.