This initiative will consist of a basic pilot foundation programme to be delivered in 2013. The number of participants would range from 30 - 50 persons, primarily from developing countries. The training programme will focus on teaching the basic skills necessary to investigate financial crime, including tax related offenses. This phase will require participants to meet certain prerequisites. In order to ensure effective and top-end training, countries sending participants to this training will be asked to complete a questionnaire soliciting information about their country’s legal and administrative framework and the tools available to gather evidence and share information.
The preferred background of the participants will be investigators with some knowledge of accounting and tax law. Pre-course preparation by all participants will also be required to ensure that participants are aware of the laws and statutes that guide financial investigations in their country.
The pre-course preparation will be critical, as participants will be required to make presentations during the classes and be fully engaged in class discussions. The questionnaire and other pre-course preparation will also benefit from the work done by the Task Force on Tax Crimes and Other Crimes in relation to domestic and international co-operation. Various instructional methods will be used throughout this phase of training, including lecturing with PowerPoint presentations, group discussions, use of break-out groups, practical exercises and case studies.
- Phase 1 will include 12 modules that will be delivered in three sections: 1) Understanding the legal framework for financial investigations (one week); 2) Financial investigative techniques (two weeks); 3) Other financial crimes and working with your colleagues (one week). A further 2-week intermediate pilot programme will deal with current issues and schemes such as the typology on electronic sales suppression and would be delivered over a two week period of time.
- The Phase 2 pilot is designed for investigators who already have basic financial investigative training and skills.These pilots will then be used to refine the programme and the relevant materials and contribute to the further development of a fully-fledged curriculum.
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The OECD Bribery Awareness Handbook for Tax Examiners
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.
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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.