Tax and crime

Access For Tax Authorities To Information Gathered By Anti- Money Laundering Authorities

 

An updated report on Access For Tax Authorities To Information Gathered By Anti- Money Laundering Authorities is now available.

 

G7 Finance Ministers in May 1998 encouraged international action to enhance the capacity of anti-money laundering systems to deal effectively with tax related crimes.  The G7 considered that international action in this area would strengthen existing anti-money laundering systems and increase the effectiveness of tax information exchange arrangements.

 

The OECD has surveyed 30 countries, examining where the responsibility for anti-money laundering programmes was placed, the types of information gathered by or available to, anti-money laundering authorities and confidentiality requirements.  The original survey was published in 2002 and this update reports the position as at September 2007.

Overall, the update reveals a trend towards countries enabling more effective exchange of information between tax authorities and anti-money laundering authorities. The report reveals in particular:


▪ In more than half the countries money laundering regulations cover fiscal fraud and other tax crime


▪ Reporting of suspicious transactions now applies to large sections of the non-financial sector such as lawyers, accountants, notaries and estate agents


▪ In only 5 countries the tax authorities do not have access to suspicious transaction reports


▪ In the vast majority of countries joint investigations by anti-money laundering authorities and tax authorities are possible.

 

The survey provides valuable information about current country practices which may assist those countries interested in improving cooperation between tax and money laundering authorities.

 

 

 

Countries list

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  • Burkina Faso
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  • Cape Verde
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  • Central African Republic
  • Chad
  • Chile
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  • Chinese Taipei
  • Colombia
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  • Democratic Republic of the Congo
  • Denmark
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  • Equatorial Guinea
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  • Guyana
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  • Kiribati
  • Korea
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  • Lao People's Democratic Republic
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  • Thailand
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