Tax and crime

Publications and Reports

 

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 Effective Inter-Agency Co-operation in Fighting Tax Crimes and Other Financial Crimes

Published: 14 June 2012

 

This report describes the current position in 32 countries with respect to the law and practice of domestic interagency co-operation in fighting tax crimes and other financial crimes. It outlines the roles of agencies in different countries, existing legal gateways to enable these agencies to share information and other models for inter-agency co-operation. The report identifies a number of successful practices based on countries’ experiences, and makes recommendations for how inter-agency co-operation may be improved.

 

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.

 

OECD releases new 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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