Publication date: 07/11/2013
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Second Edition (2013)
Financial crimes are increasingly growing in sophistication. Criminals accumulate significant sums through offences including drug trafficking, fraud, extortion, corruption and tax evasion. Different government agencies may be involved in detecting, investigating and prosecuting these offences and recovering the proceeds of crime.
This second edition of Effective Inter-Agency Co-operation in Fighting Tax Crimes and Other Financial Crimes describes the current position in 48 countries with respect to the law and practice of domestic inter-agency co-operation in fighting tax crimes and other financial crimes. It outlines the roles of agencies in different countries, legal gateways to enable these agencies to share information and other models for co-operation, such as joint investigations and the establishment of intelligence centres including officials from different authorities.
The report identifies a number of successful practices based on countries’ experiences and makes recommendations for how inter-agency co-operation may be improved
In addition to greater country coverage, improvements since the first edition include:
- analysis of legal gateways in countries for sharing information with the customs administration, which is a key authority in the prevention, detection and investigation of illicit flows;
- an outline of measures that have been introduced since the first edition was released in June 2012; and
- country-specific sections, which contain more detailed information on the position in each of the 48 countries covered by the report.
Table of contents
Background and Introduction
Chapter 1. Key findings and recommendations
Chapter 2. Organisational models for agencies fighting financial crime
Chapter 3. Models for sharing information
Chapter 4. Models for enhanced co-operation
Chapter 5. Country information