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Tax and crime

OECD Latin America Academy for Tax and Financial Crime Investigation

 

About

In July 2018, the OECD and Argentina's Administración Federal de Ingresos Públicos signed a Memorandum of Understanding to establish the OECD Latin America Academy for Tax and Financial Crime Investigation in Buenos Aires, Argentina.

 

The first programme of this new Tax Crime Academy was held on 12-16 November 2018 and gathered tax investigators from Argentina, Bolivia, Chile, Colombia, Mexico, Paraguay, Peru and Dominican Republic. The focus of the first course was on VAT/GST fraud and aimed at providing tools to address the specific needs of Latin America Countries and build on Latin America-wide experiences and best practices in tackling illicit financial flows.

The 2019 OECD Latin America Academy schedule will include a programme which concentrates on Conducting and Managing Financial Investigations. This programme will include subject areas such as Bribery and Corruption, Beneficial Ownership and Offshore Structures, Money Laundering, Investigative Techniques, International Co-operation, and Asset Recovery. Programmes will evolve to provide demand-driven training addressing the specific needs of Latin America countries and building on Latin America-wide experiences and best practices in tackling illicit financial flows.

 

The OECD Latin America Academy is housed in the facilities of Argentina’s Federal Administration of Public Revenues (AFIP) in Buenos Aires, Argentina.

Programme outlines

The OECD Latin America Academy Programmes are structured around a number of modules, which are taught through a combination of lectures, group discussions, practical exercises and course participant presentations. Please note these training programmes are only open to government officials.

 

Conducting Financial Investigations (Foundation Programme)

In this programme, participants will acquire a thorough understanding of the key skills required for conducting financial investigations, including the ability to follow the money through complex financial arrangements and how to effectively use sophisticated techniques to identify links between suspects and their illicit activities.

 

Managing Financial Investigations (Intermediate Programme)

This more advanced programme on managing financial investigations is primarily focused on participants with managerial or supervisory responsibility. The modules offered include leadership skills; effectively managing limited resources; international evidence; prosecutorial and investigative challenges; threats and risks assessments; illicit flows, including complex money laundering and the challenges of bribery and corruption cases; best practices and international initiatives.

 

VAT/GST Fraud (Specialty Programme)

This Specialty Programme on Value Added Tax (VAT) / Goods and Services Tax (GST) fraud is intended for investigators and/or managers with experience in the investigation and prosecution of VAT/GST frauds. The Programme explores the threats and risk assessment around various types of VAT/GST fraud, investigative techniques and their challenges and best practices, asset seizures and the money laundering issues associated with VAT/GST fraud, as well as prosecution challenges and best practices.

 

Asset Recovery: Freezing and Seizing Assets (Specialty Programme)

This Specialty Programme on Asset Recovery: Freezing and Seizing Assets is intended for investigators and/or managers with experience in freezing and seizing assets resulting from the investigation of tax crimes and other financial crimes. The Programme will provide an overview of the legal measures associated with asset recovery, explore the use of restraining orders, consider both conviction based and non-conviction based confiscation of assets from the proceeds of crime, and provide a snapshot of international asset recovery initiatives, as well as the challenges and best practices in this field.

 

Key dates

  • VAT/GST Fraud Investigations (Specialty Programme)
    12-16 November 2018, Argentina

 

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