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___________________________________________________________________________
2015/FMP/WKSP1/020 Session: 6
Tackling Tax Crime and Other Financial Crimes
Submitted by: OECD
Workshop on Fiscal Management Through Transparency and Reforms
Bagac, Philippines9-10 June 2015
TACKLING TAX CRIME AND OTHER
FINANCIAL CRIMES Richard Parry,
Head, Global Relations
Centre for Tax Policy and Administration
Purpose of discussion
• Update on OECD partnership work in the tax and financial crime area
• Proposal for APEC engagement in and endorsement of a proposal for setting up the 2nd International Academy for Tackling Tax and Other Crimes.
Context
• Oslo dialogue was launched in 2011, to encourage a whole of government approach to tackling financial crimes and illicit flows
• Tax Fraud, corruption and money laundering are a threat to developed and developing countries - estimated to cost 3.6% of global GDP.
• Dialogue about inter agency co-operation, making the system work better
Partners and elements
• Brings together officials from
– tax and customs;
– police/law enforcement;
– anti-money laundering and anti-corruption;
– financial regulation;
– development assistance.
• Identify and remove barriers to prevention, detection and investigation
• Identify and recover proceeds
Key work areas
• Reports on Effective Inter-Agency Co-operation
– Models for structuring agencies looking at detecting, investigating, prosecuting financial offences
– Legal gateways for provision of information
– Best practices and models for future co-operation
– Key roles of customs
– Details of 50+ country systems
Bribery Awareness Handbook
• Used by tax examiners and advisors
• Sets out indicators of possible bribery and corruption
• Mechanisms for dealing with this
– Denial of deductions
– Taxation of criminal proceeds (domestic law)
– Reference to law enforcement authorities and public prosecutors
Suspicious Transaction Reports
• Use of STRs from FIUs
• Often include information of direct relevance to tax offences – particularly when serious tax crime is a predicate offence
• Increased tax assessments
– Canada, Ireland and Korea
The Oslo Dialogue and Capacity
OECD International Academy for Tax Crime Investigation
Pilot Foundation Programme
Course
April 2013
2nd Foundation Programme
Course
April 2014
International Academy for Tax
Crime Investigation June 2014
Pilot Intermediate Programme
Course December 2014
• Launched in Oslo in March 2001
• “Whole of Government” approach to fighting tax
and other financial crimes
• Key outcome was the need for capacity building
for developing countries
From Concept to Reality
The Importance of Financial Investigations
Principles of EvidenceSources of Information (banks and others)
Tracing the Movement of Money
Methods of ProofPlanning, Conducting and Recording Interviews
Investigative TechniquesMoney Laundering Awareness
Bribery and Corruption Awareness
Obtaining Information From Overseas
Recovering the Proceeds of Crime
Foundation Programme
Foundation Class of 2014
Australia, Azerbaijan, Burkina Faso, Burundi, Colombia, Costa Rica, Denmark, El
Salvador, Estonia, Ghana, India, Indonesia, Jamaica, Kenya, Latvia, Malaysia,
Nepal, Serbia, Singapore, South Africa, Uganda
Impact of the Programme
OECD International Academy for Tax Crime Investigation
Preliminary Results of the Programme
Significant benefits including:
• Legislative changes
• Enhanced inter-agency and international
co-operation
• Greater capacity to fight illicit flows
• Sharing their new skills and knowledge
within their agencies
Lasting Results and Impact
Development of On-Line Community
• Enable alumni to share with each other and the
Secretariat
• Simple and direct access to OECD reports and
resources
• Provide feedback on the need for new speciality
courses, emerging threats and schemes
• Encourage a sense of community and identity among
investigators
Asia Pacific OECD Academy
OECD International Academy for Tax Crime Investigation
Why an Asia Pacific Academy?
• Capacity building on a regional basis will train a
larger number of financial investigators over a
shorter period of time
• Development of regional expertise to allow
administrations to take ownership of training
within their own country
• Customised programme to meet the specific
needs and risks of the region
Proposed Pilot Programme
OECD International Academy for Tax Crime Investigation
• OECD Academy Foundation and Intermediate
Programmes
– Detection & investigation of financial crimes including
tax evasion, bribery and corruption, and money
laundering.
– Recovery of the proceeds of financial crimes
– Terrorist financing and the role of tax investigations
• Customised programme to meet the specific
regional needs and risks
Expertise and capacity
OECD International Academy for Tax Crime Investigation
• Capacity building by an International faculty of
senior crime investigators, financial crime
specialists, prosecutors, and other experts (Austria,
Canada, Denmark, Germany, Italy, the Netherlands, Norway, the United Kingdom, the
United States)
• The international faculty will work with regional
experts to deliver a dynamic and challenging
programme
• Development of local expertise to increasingly
take ownership of the capacity building
Asia Pacific OECD Academy
OECD International Academy for Tax Crime Investigation
Proposed Pilot Programme
• An 18 month pilot programme, commencing in
2016
Foundation Programme Foundation Programme Intermediate Programme
2016 2016 2017
Pilot event
OECD International Academy for Tax Crime Investigation
• Pilot Programme event could be hosted in
Malaysia
• Malaysia has offered facilities, accommodation,
and meals for participants
• Funding will be required to:
– Provide financial assistance to regional participants in
need (travel costs)
– Manage and deliver the programme by the OECD
Evaluation
OECD International Academy for Tax Crime Investigation
Evaluation of the programme after the 1st
Foundation course in 2016 to:
• Analyse participant evaluations, review instructor
recommendations, and examine overall results
• Ensure adequate funding for next 18 to 36 months
• Confirm continued desire to establish 2nd OECD
Academy in Asia Pacific
Possible next steps?
• Support for Academy from APEC?
• Regional discussions re location, structure and funding with interested countries
• Regional pilot event in 2016
• Opening of formal Academy