Tax and crime

Tax and crime: Publications and reports

 

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Fighting Tax Crime: The Ten Global Principles

Available from 8 November 2017

This report sets out the 10 essential principles for effectively fighting tax crimes. It covers the legal, institutional, administrative, and operational aspects necessary for putting in place an efficient system for fighting tax crimes and other financial crimes. It draws on the insights and experience of jurisdictions around the world.

The purpose is to allow jurisdictions to benchmark their legal and operational framework, and identify areas where improvements can be made. Future work in this area will include adding country specific details, covering a wide range of countries.

Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes - Third Edition

Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes (Third Edition)

Available from 8 November 2017

This report describes the current position in 51 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. This third edition expands the number of jurisdictions covered by the report and also includes information on the authorities responsible for investigating corruption.

Shining Light on the Shadow Economy - Opportunities and threats

Shining Light on the Shadow Economy: Opportunities and threats

Published: 29 September 2017

This report looks at the impact on the shadow economy of changes in ways of working and business models, the growth of the digital economy and the emergence of new technologies. While these are causing some new shadow economy activities to emerge and some existing ones to expand in scale or scope, they are also providing tax administrations with new opportunities and tools to enhance compliance. The report sets out a number of examples of effective actions being taken by tax administrations utilising technology, behavioural insights and new sources of data.  It also recommends a number of areas for further targeted work to help improve tax administrations’ ability to tackle shadow economy activity, including for collaborative work on the sharing and gig economy. The report is a complementary report to Technology Tools to Tackle Tax Evasion and Tax Fraud.

Technology Tools to Tackle Tax Evasion and Tax Fraud

Published: 31 March 2017

This report provides an overview of some of the technology tools that tax authorities have implemented to address tax evasion and tax fraud, focussing on electronic sales suppression and false invoicing. The report also includes a more technical catalogue of these technology solutions, with a view to encouraging other tax authorities that are facing the same types of risks to draw on that experience. The report also discusses complementary work that tax authorities are undertaking to address the cash economy and sharing economy, which, although not types of tax evasion and fraud themselves, can facilitate it.

 

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Improving Co-operation between Tax and Anti-Money Laundering Authorities: Access by tax administrations to information held by financial intelligence units for criminal and civil purposes

Published: 18 September 2015

This report uses survey data to analyse the levels of co-operation between the authorities combatting serious financial crimes such as tax crimes, bribery corruption, money laundering and terrorism financing. More specifically, it assesses various models for the sharing of Suspicious Transaction Reports by the Financial Intelligence Unit with the tax administration, both for criminal and civil purposes. It finds that there are significant potential benefits from greater cooperation, with each authority pooling their knowledge and skills. The report subsequently recommends that subject to the necessary safeguards, tax administrations should have the fullest possible access to the STRs received by the FIU in their jurisdiction.

Publication cover for the Bribery and Corruption awareness handbook for tax examiners and tax auditors

Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

Published: 7 November 2013

The purpose of this handbook is to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption and provide guidance on how to recognize indicators of possible bribery or corruption in the course of regular tax examinations and audits.

 

Publication cover for the report on Evading the Net: Tax Crime in the Fisheries Sector released 7 November 2013.

Evading the Net: Tax Crime in the Fisheries Sector

Published: 7 November 2013

This report looks at the issue of tax crime in the fisheries sector, including frauds over taxes on profit and earnings, customs duties, VAT and social security, with examples from real cases. These include crimes that rely on features characteristic of the fisheries sector, as well as those seen in other industries. The report discusses aspects of the sector that make it vulnerable to tax crime, including a lack of transparency and difficulty in obtaining beneficial ownership information resulting from the use of offshore companies and the practice of registering vessels under flags of convenience. Strategies used by tax administrations and other authorities to prevent, detect and investigate tax offences are outlined and the report makes recommendations for steps countries can take, alone or in co-operation, to combat these crimes.

Publication cover for the second edition of the Rome report on Effective Inter-agency co-operation in fighting tax crime and other crimes.

Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes (2nd Edition)

Published: 7 November 2013

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.

‌‌ Electronic Sales Suppression: A threat to tax revenues

Published: 18 February 2013

 

This report describes the functions of point of sales systems and the specific areas of risk to tax administrations. It sets out in detail the electronic sales suppression techniques that have been uncovered and shows how such methods can be detected by tax auditors and investigators. The report also considers a number of strategies adopted in different countries to tackle electronic sales suppression and highlights best practices. In particular, it makes a number of recommendations to countries for addressing this important area of risk.

Cover page of the report International Cooperation Against Tax Crimes and Other Financial Crimes ‌ International Co-operation against Tax Crimes and Other Financial Crimes: A Catalogue of the Main Instruments

Published: 14 June 2012

 

This report aims at improving the understanding and use of international co-operation mechanisms. After describing the different agencies involved in the fight against financial crimes, the report provides an overview of the international instruments available and summarises current initiatives to improve inter-agency co-operation. The core of the report is a catalogue describing the basic features of the main instruments for international co-operation in combating financial crimes.

Bribery and corruption awareness handbook for tax examiners and tax auditors

Published: 9 December 2009

 

The OECD has designed a handbook to provide tax examiners with information on the various bribery techniques used and the tools to detect and identify bribes. The OECD Bribery Awareness Handbook for Tax Examiners is now available in 18 languages.

‌  Money Laundering Awareness Handbook

Published: 8 October 2009

 

This handbook provides guidance in identifying money laundering during the conduct of normal tax audits, and describes the nature of money laundering activities so that tax examiners and auditors can better understand how their contribution can assist criminal investigators in countering money laundering.

 ‌ Report on Abuse of Charities for Money-Laundering and Tax Evasion

Published: 24 February 2009

The report summarises the status attached to charities in 19 countries surveyed and compiles the common methods of the abuse of charities and the sectors at risk. It sets out the detection strategies that countries have adopted. It also provides the red flag indicators that will help tax staff in processing tax returns and carrying out audits. The report gives examples of information resources and describes the detection and investigation approaches adopted by a number of the countries.

  Report on Access for Tax Authorities to Information gathered by Anti-Money Laundering Authorities

Published: September 2007

 

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.

 ‌ Report on Tax Fraud and Money Laundering Vulnerabilities involving the Real Estate Sector

Published: 2007

 

This report contains information on the tax evasion and money laundering vulnerabilities associated with the real estate sector. The information contained in the report was provided by 18 countries represented in the Sub-Group in response to a questionnaire that was sent to delegates in July 2006.

Report on Identity Fraud: Tax Evasion and Money Laundering Vulnerabilities

Published: 2006

 

The report compiles the common methods of identity fraud encountered and the sectors at risk. It sets out the detection strategies that countries have adopted and importantly provides a listing of red flag indicators which countries can use in training tax auditors. It also includes illustrative case studies to aid comprehension and give practical guidance to tax authorities that are seeking to implement or refine their strategies to effectively address the risks of identity fraud.

 

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