Inter-Agency co-operation: Improving Co-operation between Tax and Anti-money Laundering Authorities

8/19/2019 Inter-Agency co-operation: Improving Co-operation between Tax and Anti-money Laundering Authorities

1/28

INTER-AGENCY CO-OPERATION

IMPROVING CO-OPERATION

BETWEEN TAX AND ANTI-MONEY

LAUNDERING AUTHORITIES

Centre for Tax Policy and Administration

The views expressed in this presentation are the views of the author and do not necessarily reflectthe views or policies of the Asian Development Bank Institute (ADBI), the Asian Development

Bank (ADB), its Board of Directors, or the governments they represent ADBI does not guaranteethe accuracy of the data included in this paper and accepts no responsi!ility for any conse"uences

of their use Terminology used may not necessarily !e consistent with ADB official terms


2/28

Improving In!r-Ag!n"# Co-op!r$ion

Opion I

T$% A&'ori# (IUIn)orm$ion

C&rr!n*# m$n# T$% A+mini,r$ion '$v! ,om! )orm o) $""!,, o

S&,pi"io&, Tr$n,$"ion R!por, STR,. '!*+ /# '! (IU


3/28


Opion II

T$% A&'ori# (IUIn)orm$ion

T'i, R!"omm!n+$ion '$, r!,&*!+ in $n in)orm$ion )*o0 o '! (IU1 in

$ppropri$! "$,!,1 p!r$ining o mon!# *$&n+!ring1 /ri/!r# $n+ "orr&pion1

$n+ !rrori, )in$n"ing2

O"o/!r 34541 '! OECD Co&n"i*6, R!"omm!n+$ion 7to Facilitate Co-

operation between Tax and Other Law Enforcement Authorities to Combat

Serious Crimes8


4/28


Opion III

T$% A&'ori# (IU

Information


5/28

S'$ring S&,pi"io&, Tr$n,$"ion R!por, /# (in$n"i$*

In!**ig!n"! Uni, 0i' T$% A+mini,r$ion,

B$"9gro&n+ B!n!)i, Mo+!*, U,! o) STR,R!"omm!n+$i

on,


6/28

BAC:GROUND


7/28

P&/*i,'!+ in S!p!m/!r 345;

• B$,!+ on !%!n,iv! ,&rv!# $n$*#,i,

• S!, o& '! r!$* /!n!)i, !%p!ri!n"!+

• Provi+!, $ pr$"i"$* g&i+! o '! mo+!*,

)or ,'$ring STR, $n+ '!

/!n!)i,


8/28

W'o*! o) Gov!rnm!n Appro$"'

• T'! 7whole of government8 $ppro$"'

• (in$n"i$* In!**ig!n"! Uni, (IU,. $n+ $%

$+mini,r$ion, '$v! ,'$r!+ o/>!"iv!,

• T$% $&'orii!, '$v! $ 9!# ro*! in i+!ni)#ing

$% !v$,ion1 /& $*,o in i+!ni)#ing $n+

r!poring o'!r ,&,p!"!+ ,!rio&, "rim!, ,&"'

$, /ri/!r#1 "orr&pion1 mon!# *$&n+!ring $n+

!rrori,m )in$n"ing2

• R!,pon+ing o '! )*&i+


9/28


October 2010, OECD Council’s Recommendation

E,$/*i,' 7$n !))!"iv! *!g$* $n+ $+mini,r$iv! )r$m!0or9

$n+ provi+! g&i+$n"! o )$"i*i$! r!poring /# $%

$+mini,r$ion, o) ,&,pi"ion, o) ,!rio&, "rim!,1 in"*&+ing

mon!# *$&n+!ring $n+ !rrori,m )in$n"ing1 $ri,ing o& o)'! p!r)orm$n"! o) '!ir +&i!,1 o '! $ppropri$!

+om!,i" *$0 !n)or"!m!n $&'orii!,28

Februar 2012, Financial !ction "as# Force $F!"F%

R!vi,!+ '! 7In!rn$ion$* S$n+$r+, on Com/$ing

Mon!# L$&n+!ring1 '! (in$n"ing o) T!rrori,m $n+

Pro*i)!r$ion8 o in"*&+! $% "rim!, o '! *i, o) pr!+i"$!

o))!n"!, o mon!# *$&n+!ring 2


10/28


&une 2012, the OECD Rome Re'ort on

Effective (nter)!genc Co)o'eration in

Fighting "a* Crimes and Other Financial

Crimes

R!"omm!n+!+ "o&nri!, "on,i+!r inro+&"ing

r&*!, in"*&+ing *!gi,*$iv! r&*!,. )or $**

$&'orii!, 'o*+ing in)orm$ion r!*!v$n o '!

$+mini,r$ion o) $%!, o m$9! 'i, in)orm$ion$v$i*$/*! o '! $% $+mini,r$ion2


11/28

T$,9 (or"! on T$% Crim!, $n+ O'!r Crim!,

STR Pro>!"

• 345? S&rv!# +$$ ,'o0, $% $&'orii!, $r! o)!n 'in+!r!+ in

'!ir $/i*i# o i+!ni)# $n+ r!por ,!rio&, "rim!, +&! o $ *$"9

o) $""!,,1 or r!,ri"!+ $""!,,1 o STR,

• B$,!+ on +$$ )rom $ +iv!r,! ,! o) 3@ "o&nri!, - A&,r$*i$1

A&,ri$1 B!*gi&m1 C$n$+$1 C'i*!1 Co*om/i$1 D!nm$r91

(in*$n+1 (r$n"!1 G!rm$n#1 Gr!!"! Ir!*$n+1 I$*#1 $p$n1 :or!$1

L$vi$1 M$*$#,i$1 '! N!'!r*$n+,1 N!0 !$*$n+1 Por&g$*1

Sing$por!1 '! S*ov$9 R!p&/*i"1 S*ov!ni$1 Sp$in1 S0!+!n1S0i!r*$n+1 '! Uni!+ :ing+om $n+ '! Uni!+ S$!,2

• :!# $r!$ )or '! OECD T$,9 (or"! on T$% Crim!, $n+ O'!r

Crim!, T(TC.


12/28

A""!,,

80

20

+ with some level of access

Yes

No


13/28

A""!,,

70

30

+ with some level of access for civil matters

Yes

No


14/28

&$*i# o) A""!,,

owever

in m$n# >&ri,+i"ion,1 0'i*! '! /ro$+ *!g$* )r$m!0or9

provi+!, )or '! po,,i/i*i# o $""!,, STR,1 significant

barriers o)!n r!m$in1 0'!'!r legislative or 'rocedural $n+$""!,, i, '!r!)or! *imi!+ in pr$"i"!2

Som!im!, *!g$* g$!0$#, o $""!,, STR, !%i,1 /& '!r! i, no

obligation for the F(- to actuall share ."R information2

Som!im!, access is onl 'rovided on re/uest1 m!$ning '!

$% $+mini,r$ion m&, $*r!$+# '$v! $ "!r$in *!v!* o)

,&,pi"ion in or+!r o $""!,, '! STR in)orm$ion2 In o'!r "$,!,

STR, $r! on*# ,'$r!+ on $ s'ontaneous /$,i,2


15/28

&$*i# o) A""!,,

20

80

+ with direct access

Yes

No


16/28

&$*i# o) A""!,,

60

40

+ reling on s'ontaneous e*change ) criminal

Yes

No

45

55

+ reling on s'ontaneous e*change ) civil

Yes

No


17/28

BENE(ITS O( SHARING

SUSPICIOUS TRANSACTIONS

REPORTS


18/28

B!n!)i,

( $ " i * i $ ! + /

# S T R ,


19/28


20/28

Un)!!r!+ A""!,, Mo+!*

.trengths

• M$%im&m po,,i/*! )*!%i/i*i#

• E))i"i!n

• In"r!$,!+ "'$n"! o) ri,9, /!ing

i+!ni)i!+

• (&**!, oppor&ni# )or '! /!n!)i, o) ,'$ring STR, o /!

m$%imi,!+

Challenges

•Po,,i/*! "on)*i",

• N!!+ "*o,! ongoing "o-op!r$ion

/!0!!n '! (IU $n+ '! $%

$+mini,r$ion po,,i/*# 'ro&g'

$n $+mini,r$iv! $gr!!m!n.2

•

T!"'no*ogi"$* "'$**!ng!,• Tr$ining $% o))i"i$*,


21/28

oin D!"i,ion-M$9ing mo+!*

.trengths

• Si** provi+!, )or $ )&** &,! o) STR,

• Provi+!, r!$,,&r$n"! STR, /!ing

$""!,,!+ "on,i,!n*#

• ($"i*i$!, )or '! ,'$ring o)

!%p!ri,!

Challenges

• R!J&ir!, m&"' "*o,!r

$+mini,r$iv! "o-op!r$ion on $nongoing /$,i, r!*i!, on p!r,on$*

r!*$ion,'ip,.

• Co&*+ /! r!in)or"!+ /# p&ing in

p*$"! $n $+mini,r$iv! $gr!!m!n


22/28

(IU D!"i,ion-M$9ing Mo+!*

.trengths

• C*!$r *in!, o) r!,pon,i/i*i#

• On"! '! (IU /!"om!, mor!

)$mi*i$r 0i' i+!ni)#ing $% ri,9,

*!,, r!,o&r"!, $r! r!J&ir!+ /# '!

$% $&'ori#

Challenges

• (IU m$# mi,, $% ri,9, *$"9

!%p!ri,! $n+ o'!r $%

in)orm$ion.• H$r+!r )or $% $+mini,r$ion o

i+!ni)# o'!r ,!rio&, "rim!,

• H!*p!+ 'ro&g' r$ining <

,!"on+!!, < STR, on r!J&!,


23/28

USE O( SUSPICIOUSTRANSACTION REPORTS


24/28

U,! o) STR,


25/28

B$rri!r, o A""!,, $n+

E))!"iv! U,! o) STR,


26/28

RECOMMENDATIONS


27/28

R!"omm!n+$ion,

• .ubect to the necessar safeguards, ta*

administrations should have the fullest 'ossible

access to the ."Rs received b the F(- in their

urisdiction

• &urisdictions should loo# to not onl 'rovide the

legislative framewor# to allow ta* administrationaccess to ."Rs, but also loo# to ensure the

o'erational structure and 'rocedures facilitate the

ma*imum effectiveness in the use of ."Rs


28/28

An# "omm!n, or J&!,ion,K

Documents

Inter-Agency co-operation: Improving Co-operation between Tax and Anti-money Laundering Authorities