The PROTAX has received funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement No 787098

Horizon 2020 project

BRINGING STAKEHOLDERS TOGETHER Addressing Human and Legal Factors in Tax Compliance and Enforcement in the EU and Beyond

INTERNATIONAL CONFERENCE 7-8 July 2021

protax-project.eu OVERVIEW

The International Conference on “Bringing Stakeholders Together – Addressing Human and Legal Factors in Tax Compliance and Enforcement in the EU and Beyond” will be held on 7-8 July 2021, marking the completion of the PROTAX project.

PROTAX (“New Methods to Prevent, Investigate and Mitigate Corruption and Tax Crimes in the EU”) is an EU-funded H2020 research project (2018-2021) which has generated policy guidelines and toolkits to harmonise the treatment of tax crime across the EU Member States.

The main idea behind this international conference is to bring together leading experts in preventing and countering tax crimes, good tax governance and integrity in businesses to share and debate the novel findings by PROTAX.

The PROTAX Conference panels will focus on:

• Tax system design and crime prevention in the EU and beyond; • International and EU responses to serious and organised tax crimes; • Challenges in cross-border investigations for national gatekeepers: • Illicit financial flows and tax evasion; • Institutional and fiscal corruption; • Human factors in tax compliance and enforcement; • The role of professionals in tax compliance; • Cutting-edge strategies and toolkits to prevent and counter tax crimes in the EU.

Contributions will be made by leading academics, representatives from international institutions, policymakers, tax crime investigators, public prosecutors, judges, tax and customs officers, asset recovery specialists, financial intelligence unit officers, anti-money laundering and anti-corruption experts, tax advisors, accountants and lawyers.

The conference is open for online participation.

REGISTER HERE

We look forward to seeing you at this exciting event! DAY 1: 07 JULY 2021

BST

12:00-12:15 WELCOME

Dr. Elina MANOVA, EU REA Project Officer

12:15-12:45 INTRODUCTION

Prof. Umut Turksen, Coventry University

12:45-13:00 OPENING SPEECHES

Robert Cibulla, EC Tax DG

13:00-14:00 TAX SYSTEM DESIGN AND CRIME PREVENTION IN THE EU AND BEYOND

Chair: Dr. Stuart MacLennan, Coventry University • Prof. Rita De la Feria, University of Leeds • Prof. Valsamis Mitsilegas, Queen Mary University • Prof. Maria Amparo Grau Ruiz, Complutense University of Madrid • Prof. Carlos Weffe, International Bureau of Fiscal Documentation Q&A Session

14:00-14:15 BREAK

14:15-15:15 INTERNATIONAL AND EU RESPONSES TO TAX CRIMES AND CORRUPTION

Chair: Prof. Stefano Manacorda, University of Campania “Luigi Vanvitelli” • Prof. Lorena Bachmaier Winter, Complutense University of Madrid • Nilimesh Baruah, OECD Centre for Tax Policy and Administration BST

• Andreas Mausolf, European Financial and Economic Crime Centre, Europol • Dr. Lorenzo Pasculli, Coventry University Q&A Session

15:15-16:15 CHALLENGES IN CROSS-BORDER INVESTIGATIONS FOR NATIONAL GATEKEEPERS

The Prosecutors’ perspective Chair: Dr. Reinhard Kreissl, VICESSE • Lorenzo Salazar, Public Prosecutor – Italy • Rui Correia Marques, European Delegated Prosecutor – Portugal • Dr. Péceli Ádám, Public Prosecutor - Hungary

16:15-16:30 BREAK

16:30-17:30 CRITICAL PERSPECTIVES FROM TAX FRAUD INVESTIGATORS

Chair: Mike Betts, CIFAS • Peeter Paisuots, Tax and Customs Board – Estonia • Daniel MacGinty, An Garda Siochana - Ireland • Samuel Bolis, Guardia di Finanza – Italy • Dan Krobot, National Organized Crime Agency – Czech Republic

17:30-18:30 CRITICAL PERSPECTIVES FROM TAX ADMINISTRATIONS

Chair: Franz Reger, Ministry of Finance - Austria • Anthony Cook, Internal Revenue Service – USA • Jarkko Mäki, Tax Administration – Finland • Ksenija Cipek, Tax Administration – Croatia • Tom Browne, Yvonne Clifford, Tax Administration – Ireland Q&A Session

18:30-18:40 FINAL REMARKS

Vladimir Kozin, Crime Prevention and Criminal Justice Officer, UNODC DAY 2: 08 JULY 2021

BST 09:00-09:10 INTRODUCTION

Dr. Donato Vozza, Coventry University

09:10-10:10 ILLICIT FINANCIAL FLOWS AND TAX EVASION

Chair: Viri Chauhan, THEMIS Community • Prof. Nicholas Ryder, UWE Bristol • Moran Harari, Dr. Javier Garcia-Bernardo, Tax Justice Network • Marco Letizi, Guardia di Finanza • Ruth Aisthorpe Gauci, Financial Intelligence Analysis Unit Malta Q&A Session

10:10-10:30 COFFEE BREAK

10:30-11:30 INSTITUTIONAL AND FISCAL CORRUPTION

Chair: Prof. Peter Alldridge, Queen Mary University • Prof. Prem Sikka, Baron Sikka, Member of UK House of Lords, Emeritus Professor at University of Essex and University of Sheffield • Dr. Costantino Grasso, Manchester Metropolitan University • Dr. SunČana RoksandiĆ, University of Zagreb • David Kern-Fehrenbach, Transparency International Deutschland Q&A Session

11:30-12:45 HUMAN FACTORS IN TAX COMPLIANCE AND ENFORCEMENT

Chair: Dr. Matthew Hall, Trilateral Research • Dr. Alison Lui, Liverpool John Moores University • Dr. Reinhard Kreissl, VICESSE • Mary Inman, Constantine Cannon LLP • Dr. Kerly Randlane, Financial College of Estonian Academy of Security Sciences BST

• Thomas Havranek, CIN Consult GmbH Q&A Session

12:45-14:00 BREAK

14:00-15:00 ROUNDTABLE: THE ROLE OF PROFESSIONALS IN TAX COMPLIANCE

Chair: Oliver Charles • Neil Swift, Peters & Peters and European Criminal Bar Association • Dr. Rasha Kassem, Coventry University • Gerhard Steiner, EY • Charles Middleton, International Tax Lawyer Q&A Session

15:00-15:30 THE FUTURE OF THE RESEARCH ON TAX CRIMES

Chair: Prof. Umut Turksen • Dr. Fanou Rasmouki, Independent Consultant • Dr. Adam Abukari, Coventry University • Engin Erken, PhD Student - Coventry University • Jeiel Joseph, PhD student - Coventry University

15:30-16:00 FINAL REMARKS

Prof. Umut Turksen, Coventry University PRESENTER BIO

ADAM ABUKARI Centre for Financial and Corporate Integrity (CFCI) Coventry University Research Fellow

Dr Adam Abukari is a Research Fellow at the Centre for Financial and Corporate Integrity (CFCI) of Coventry University in the United Kingdom. Dr Abukari’s current work mainly involves finding innovative solutions for tax crimes, money laundering, corruption and related financial crimes, primarily in the context of the European Union. Before coming to Coventry University, Adam had worked in project management, research, and consultancy roles with a number of companies in Ghana. He has consulted widely including for the World Bank in Ghana. Adam has more than 12 years of experience in consultancy, advocacy, counselling, management, publishing and research. Adam’s PhD was on rule of law and justice in petroleum law in Sub-Saharan Africa. He also holds Master of Laws in International law, Development, and BA Integrated Development Studies. His research interests include combatting tax crimes and related financial crimes, global and regional trade law, codification of petroleum law, dynamics of rule of law and justice, World Bank Strategies, as well as developments in EU law and United Nations law. Generally, Adam’s research is based on interdisciplinary and transdisciplinary relations between law, business and development.

RUTH Financial Intelligence Analysis Unit – Malta AISTHORPE Head – Intelligence Analysis GAUCI

Ruth Aisthorpe Gauci, Head of the Intelligence Analysis section, is responsible for overseeing the FIAU’s analytical function as well as its co- operation with domestic authorities and foreign counterparts on combating money laundering and the funding of terrorism. Having a background in various areas in the financial services industry, she joined the Unit in 2015 as an intelligence analyst. In addition to having a diploma in financial services, Ms Aisthorpe Gauci graduated in 2011 with a BA(Hons) in Criminology and completed her Masters in the same field of study in 2020 from the University of Malta. PETER Queen Mary University ALLDRIDGE Drapers’ Professor of Law

Peter Alldridge has been Drapers’ Professor of Law since 2003 and was Head of the Department of Law (from 2008-2012). In 2017-18 he was President of the Society of Legal Scholars. He was Specialist Adviser to the joint Parliamentary Committees on the draft Corruption Bill (2003) and the draft Bribery Bill (2009) and was made a Fellow of the Academy of Social Sciences in 2014. He has published widely in the areas of criminal law, evidence, legal education, law and information technology, medical law and law and disability. He is the author of Relocating Criminal Law (Ashgate 2000, republished by Routledge Revivals, 2017), Money Laundering Law (Hart, 2003), What went Wrong with Money Laundering Law? (Palgrave, 2016), and Taxation and Criminal Justice (Oxford University Press, 2017). He acted as an expert on corporate criminal liability for the UN in Indonesia in 2017.

LORENA Complutense University of Madrid BACHMAIER Professor of Criminal Procedure WINTER

Lorena Bachmaier Winter is Professor of Criminal Procedure at Complutense University of Madrid. Since 2004, Prof. Bachmaier has also taught a comparative law course for the summer law school of Saint Louis University Law School, Missouri/USA (Madrid Campus). Prof. Bachmaier is an ex-fellow of the Alexander von Humboldt Foundation (2002-2003). She was a visiting scholar at the Universities of Berkeley, Harvard and Stanford and at the Max Planck Institute for Foreign and International Criminal Law. In 2009, she was appointed Honorary Professor and Distinguished Visitor by the University of La Rioja. She received the Premiul Excelentia from the University Nicolae Titulescu in Bucharest in 2009 and was awarded an Honorary Doctorate by San Pedro University in 2015. In 2013, Prof. Bachmaier was appointed as Chair of the Working Group on Transnational Organised Crime of the Council of Europe. She was appointed by the Council of Europe as international expert for numerous legal reforms. She has also acted as an international expert for OSCE-ODHIR and the EU Commission. Her legal studies focus on international judicial cooperation, the EU process of legal harmonization and the establishment of the Area of Freedom Security and Justice. She is author of six books and has published more than one hundred and fifty articles in legal periodicals and books. NILIMESH Center for Tax Policy and Administration, OECD BARUAH Senior Advisor

Nilimesh Baruah leads the OECD’s new initiative on Tax Inspectors Without Borders – Criminal Investigations since July 2018. Prior to joining the OECD, Mr. Baruah was the Principal Director General of Income Tax as a member of the Indian Revenue Service in the Ministry of Finance. Over 33 years of his career in the Indian Revenue Service, he held various senior positions covering diverse areas, such as, Investigations, Audits, Human Resource Development and Administration Mr. Baruah was the National Head of India’s premier Corporate Fraud investigation agency, Serious Fraud Investigations Office, as Director from 2012 to 2017. He holds a Master’s Degree in Economics from Delhi School of Economics, an MBA Finance degree from Zicklin School of Business, City University of New York and Bachelor of Laws from Panjab University, India. Mr. Baruah has conducted action research during his various assignments and documented his insights in various research papers.

MIKE BETTS Cifas Head of Learning and Counter Fraud Studies

Mike Betts is the current head of Learning and Counter Fraud Studies at Cifas, the UK’s leading fraud prevention service. He has 36 years’ experience in countering economic crime. He has extensive knowledge of the United Kingdom’s Bribery Act 2010 having developed the National Bribery Investigation programme in support of the United Kingdom’s Anti- Corruption Strategy. He co-authored the new Cabinet Office’s Counter Bribery and Corruption Standards which are an integral part of the new HMG Counter Fraud Profession. He recently gave evidence to the House of Lords committee reviewing the Bribery Act. His professional interests include the history of corruption with particular focus on the impact on procurement and people. He was integral to the development of the Fraud Investigation Model which has been embedded throughout UK policing and beyond. He recently drafted the national financial crime curriculum and occupational standards for a country in South Asia as part of a transformational project funded by the UK Government. He has delivered financial crime learning programmes and undertaken learning needs analysis in many countries including Colombia, Belize, Brunei, Saudi Arabia, Kenya and the Falklands. Mike is the named author of the Blackstone’s publication ‘Investigating Fraud and Economic Crime’ published in March 2017 and holds Master’s Degree in Fraud Management with distinction from Middlesex University. He is currently pursuing a PHD in Bribery and Corruption. SAMUEL BOLIS Guardia di Finanza Lieutenant Colonel

Samuel Bolis attended regular courses at the Academy of Guardia di Finanza (1999-2004). He is now a Senior Officer of the Guardia di Finanza and, more specifically, a lieutenant-colonel. After having discussed a thesis in EU Law, he graduated in Law in 2004 at the University of Roma – Tor Vergata. He graduated in Economy and Management in 2008 at the University of Pescara with a dissertation in Tax Law. In 2010-2011, he attended a Master in Tax Law at Scuola Superiore dell’Economia e delle Finanze. In 2010 he qualified as a lawyer (Court of Appeal of Venice). Samuel obtained a PhD in Criminal Law at the University of Ferrara in March 2019. His dissertation focused on “Confiscation without conviction in European and national law” (Dissertation supervisor: Prof. Alessandro Bernardi). From 2016 to 2019, he gained experience at the University of Ferrara in the research project “Improving Cooperation between EU Member States in Confiscation Procedures – JUST-2015-JCOO-AG CONFISCEU”, funded by the European Commission. He has published several articles on Criminal Law, Tax Law and European Union law. He is currently a subject expert in Criminal Law and Tax Law at the University of Cà Foscari, Venice.

TOM BROWNE Office of the Revenue Commissioners Senior Lawyer in the Legal Division

Tom Browne specialises in criminal litigation, regulatory compliance and enforcement with an emphasis on complex criminal prosecutions. Currently, he is a Senior Lawyer in the Legal Division of the Office of the Revenue Commissioners with a focus on the prosecution of Tax Offences. Prior to joining the Revenue Commissioners, he gained considerable experience as a trial lawyer having prosecuted on behalf of The Office of the Director of Public Prosecutions specialising in the areas of Fraud, White Collar and Financial Crime acting as the lead prosecutor in some of Ireland’s highest profile cases. OLIVER P. Solicitor CHARLES

Oliver Charles BSc (Hons) MA SFHEA FRSA is a qualified solicitor and has been running his own general practice in Leicester since 1997, and has experience in the areas of property, wills and probates, company commercial together with matrimonial, family and civil litigation. He has an MA in art history and is currently undertaking a PhD concerning the issues of the use of art within money laundering. He has lectured for over 27 years at a number of universities both in the UK and the EU at both undergraduate and postgraduate in the areas of accounting and finance, forensic accounting, most fields of civil and commercial law, the ethics and conduct of the legal profession, together with art history and art fraud. He spent 27 years volunteering with the YMCA and charitable sector, chairing many charity boards. He is now a Liveryman of the Worshipful Company of Art Scholars, acting as the Hon Secretary to the charitable trust. In 2019 he was granted the Freedom of the City of London. Outside of his work he is an accomplished skier, and an eclectic collector of varying genres of art.

VIRI CHAUHAN Themis Managing Director of Themis Community

Viri currently works for Themis as MD of Themis Community. Themis helps clients and members identify and manage their specific financial crime risks, through a combination of insight, intelligence and innovation. Viri an experienced anti-financial crime professional with an expertise on the subject of illicit financial flows (IFFs). He has worked with many of the major banks including HSBC and Deutsche Bank and with global corporations such as France Telecom to improve standards and capability in financial crime compliance. KSENIJA CIPEK Ministry of Finance, Tax Administration, Croatia Head of Tax Risk Analysis

Ksenija Cipek has worked for 25 years for the Ministry of Finance, Tax Administration of the Republic of Croatia. She is a highly respected and recognised international tax expert who was heavily involved in lawmaking and was responsible for several tax reforms in Croatia. As a Project Leader she established Compliance Risk Analysis System (CRMS) and provided idea solution for automatic VAT refund based on Risk Analysis System in Croatian Tax Administration. She is currently involved, as a Head for Tax Risk Analysis, in a future development of CRM System, connection of tax legislation and CRM System through risk analysis, especially in an analysis of solutions for applying new technologies. She is Board Advisor of European Network for Economic Cooperation and Development (EUCED A.E.I.E. – E.E.I.G), Contributor Member of the Blockchain Chamber of Commerce (USA), Member of a Government Blockchain Association (GBA), Lecturer at the Faculty of Law of the University of Zagreb. She is an author and book writer.

YVONNE Office of the Revenue Commissioners CLIFFORD Assistant Principal and Chartered Tax Advisor

Yvonne Clifford is qualified as a Chartered Tax Advisor and is currently serving as an Assistant Principal in the Office of the Revenue Commissioners in Ireland. Her career within the Revenue Commissioners spans over 19 years with majority of experience coming from Investigations and Prosecutions Division. While she currently is assigned to Compliance Policy and Evaluation Branch, she comes from an area that dealt with VAT Fraud especially focusing on the cross-border trade of motor vehicles and Missing Trader Activity. ANTHONY COOK Internal Revenue Service – United States IRS-Criminal Investigation Special Agent

IRS-Criminal Investigation Special Agent Anthony Cook specialized in global tax and money laundering investigations regarding beneficial ownership and illicit finance utilizing sophisticated investigative techniques and international covert operations. After a decade conducting complex criminal investigations in Washington, D.C. and a three-year tenure as a Supervisor in Philadelphia, Special Agent Cook was promoted to Attaché, IRS-Criminal Investigation, American Embassy London, serving the diplomatic mission between the United States and United Kingdom. He has represented the United States Government on assignments in over 25 countries and is the official USA Delegate on the Task Force on Tax Crimes at the Organization for Economic Cooperation and Development. He is a licensed Certified Fraud Examiner and Certified Anti-Money Laundering Specialist. Special Agent Cook received a bachelor’s degree from Albertus Magnus College and a master’s degree from George Mason University.

RUI CORREIA European Delegated Prosecutor – Portugal MARQUES

Rui Correia Marques is Public Prosecutor since 2001. He is specialized in investigating tax crimes and money laundering. Before joining the European Public Prosecutor’s Office, he was the coordinating prosecutor of the tax crime investigation and prevention unit of the central office of the Portuguese Prosecution Service (Departamento Central de Investigação e Acção Penal). From May 16th, Rui is one of the four European Delegated Prosecutors from Portugal. RITA DE LA University of Leeds FERIA Professor of Tax Law

Rita de la Feria is Professor of Tax Law at the University of Leeds, and an International Research Fellow at the Oxford University Centre for Business Taxation. She received her law degree from the University of Lisbon (1999), and did her PhD at the University of Dublin, Trinity College (2006), after a brief career in practice, working in the Lisbon and Dublin offices of Arthur Andersen. Professor de la Feria research focus primarily on tax law and policy, and she has published widely on these areas, including five books, and over 60 journal articles and book chapters. She has been a visiting professor or scholar at various Universities around the world, including Trinity College, Dublin, New York University, University of New South Wales, McGill University, University of Lisbon, and Leiden University. She is actively engaged in global tax policy discussions, and has provided tax policy and legal drafting advice to several Governments worldwide, and has testified before five elected Parliaments, namely the UK Houses of Parliament, the EU Parliament, the Parliaments of Timor-Leste and Sao Tome and Principe, and the Brazilian Congress. In 2020, she co-authored a policy brief to the G20, calling on tax reform to tackle inequality post the COVID19 pandemic. Professor de la Feria was listed two years running (2015-2016) in the Global Tax 50, as one of the most influential tax people in the World; was co-recipient of the 2016 Outstanding Women in Tax Award; and in 2019 was recognised in the 100 Years of Women in Tax, as one of the most influential women in tax in the last 100 years.

JAVIER GARCIA- Tax Justice Network Data Scientist BERNARDO

Dr Javier Garcia-Bernardo is a data scientist at the Tax Justice Network. He completed his PhD with the title “tax avoidance by multinational corporations” in the CORPNET group of the University of Amsterdam. Before that, he did his MSc in Computer Science at the University of Vermont, specialising in Complex Systems. He is also a postdoctoral researcher at Charles University (CORPTAX) and at the University of Amsterdam. COSTANTINO Manchester Metropolitan University GRASSO Reader in Business Law

Dr Costantino Grasso is an Associate Professor in Business and Law at Manchester Metropolitan University and Global MBA Module Leader for Corporate Governance and Ethics at the University of London. His areas of expertise include transnational criminal law, corporate and economic crime, corporate social responsibility, corporate governance, and business ethics. He has served as an international expert on topics related to those matters for the European Union, Council of Europe, United Nation as well as national governments, academic institutions, and firms in Europe and North America. He is the Editor-in-Chief of the Corporate Social Responsibility and Business Ethics Blog and a member of the Society of Business Ethics (USA). He is qualified as a solicitor in England and Wales and as a lawyer in Italy. In 2014, he worked for the Serious Fraud Office participating in the negotiations of the first-ever English Deferred Prosecution Agreement. As of June 2018, he has been appointed as an international expert in the area of corruption and good governance by the Council of Europe - Directorate General Human Rights and Rule of Law - Economic Crime and Cooperation Division (Tender 2017/AO/51). In this capacity, he has participated in several international missions. The European Commission’s Anti-Fraud Office has recently granted him external funding for the project VIRTEU, which is an innovative and high-profile legal research project including both an interdisciplinary and a comparative approach and is aimed at exploring the interconnections between tax crimes and corruption.

MATTHEW HALL Trilateral Research Research Analyst

Dr Matthew Hall is part of the Policy, Ethics and Emerging Technologies Team (POET) at Trilateral Research. Matthew’s expertise is drawing out the ethical, social, legal and political implications of data-driven technologies – such as surveillance – in a way that is normatively consequential for policy making. With a background in political philosophy, Matthew also critically engages with the democratic regulations, governance and oversight of emerging technologies. Matthew was previously an Economic and Social Research Council (ESRC) post-doctoral fellow, hosted at the New Political Communication Unit (NPCU) at Royal Holloway, University of London. He has collaborated on a project called ‘Trust and Transparency in an Age of Surveillance’ which will be published by Routledge in 2020. Matthew holds a PhD from Royal Holloway, in which he studied how the enforcement of principles underpinning settlements of the Liberal Democratic state, such as welfare, citizenship can inadvertently contribute to increasing surveillance in harmful ways. Prior to this he obtained an MA in legal and political theory from UCL.

MORAN HARARI Tax Justice Network Lead researcher, Indices

Moran Harari completed her LL.B at the Hebrew University of Jerusalem, and her LL.M in human rights law at University College London (UCL). At the Tax Justice Network, she is leading the research on the Financial Secrecy Index and the Corporate Tax Haven Index. Alongside her work at the Tax Justice Network, she is also the founder and director of Tax Justice Network Israel. Before joining the Tax Justice Network, she worked for several years as a tax lawyer in Tel- Aviv and volunteered in human rights organisations. She also worked in the Corporate Social Responsibility fields both in London and Israel.

THOMAS CIN Consult GmbH HAVRANEK Managing Partner

Tax lawyer, CFE, Court Expert Witness, first Austrian firm for white collar crime investigation, first project in Russia 1999, forensic & fraud investigations for major clients in finance, construction and technology industry. MARY INMAN Constantine Cannon LLP Partner

Mary Inman is a partner in Constantine Cannon’s London and San Francisco Offices. After 20+ years representing whistleblowers in the U.S., she moved to London in July 2017 for four years to launch the firm’s international whistleblower practice and now splits her time between the London and San Francisco offices. She specializes in representing whistleblowers from the U.S., U.K., Europe and worldwide under the American whistleblower reward programs, including the federal and various state False Claims Acts and the SEC, CFTC, IRS, DOT and new Treasury Department AML whistleblower programs. Ms. Inman’s efforts to export the American whistleblower programs to the United Kingdom, including her efforts on behalf of a successful British whistleblower, were featured in a recent New York Times article “Law Firm Sees Britain as Hunting Ground for U.S. Whistleblower Cases.” Ms. Inman’s successful representation of three whistleblowers exposing fraud in the Medicare Advantage program was featured in the February 4, 2019 issue of the New Yorker magazine in an article entitled “The Personal Toll of Whistle-Blowing.” Ms. Inman represents renowned SEC whistleblower Tyler Shultz who exposed the now infamous Silicon Valley blood testing start-up Theranos, and regularly speaks on lessons to be learned from this scandal surrounding corporate governance. Most recently, Ms. Inman led 11 teams across the globe in responding to a challenge issued under the Financial Times’ Global Legal Hackathon to empower whistleblowers to help alleviate problems created by the COVID pandemic.

RASHA Coventry University KASSEM Assistant Professor

Dr Rasha Kassem is an internationally-oriented academic with expertise in Forensic Accounting; Fraud Prevention; Fraud Investigation; Corporate Governance; Auditing and Financial Reporting. She is currently an Assistant Professor in the Faculty of Business and Law at Coventry University and an ASPIRE Fellow of the Centre for Financial and Corporate Integrity (CFCI). Rasha is also a Certified Fraud Examiner, an academic advisor at Cifas, a member of the Cross Sector Advisory Group at the Cabinet Office, and a member of the ACFE Fraud Advisory Council. Dr Kassem has authored numerous publications in Fraud, Auditing, and Corporate Governance, and has reviewed several manuscripts for a wide range of international peer reviewed journals and book publishers. Over the last couple of years, Rasha has also been working closely with the City of London Police to develop online fraud courses that enhance the skills of fraud investigators and law enforcement in fraud prevention and detection.

DAVID KERN- Transparency International Deutschland FEHRENBACH Responsible for matters of tax transparency

David Kern-Fehrenbach is a member of Transparency International Deutschland (TI-D) and responsible for matters of tax transparency. The German chapter of TI is a grassroots and member-based organisation. TI-D positions and advocacy initiatives are developed by volunteers, many of whom had high-level positions and good networks in their earlier professional careers. David on the other hand represent the young generation of active members. His academic background is in Political Science (Dresden University of Technology) and International Development and Management (Lund University). He gained his professional experience with GIZ in Tanzania (Good Financial Governance), UNDP in the Bangkok Regional Hub for Asia&Pacific (Anti-Corruption) and UNFPA in Cox’s Bazar/Bangladesh in the Rohingya humanitarian response. After return to Germany, David initiated together with a group of young fellow TI-D members a working group on tax transparency also with the intention to address the root causes of global inequality.

REINHARD Vienna Centre for Societal Security KREISSL Sociologist and Director of VICESSE

Dr Reinhard Kreissl, sociologist, Director of Vienna Centre for Societal Security, member of the PROTAX Consortium, research and teaching at various universities in Austria, Germany, USA and Australia, partner and coordinator of several European research projects. DAN KROBOT Czech Republic Police Investigator at National Organized Crime Agency, Financial Crime Section, Tax Fraud Division

After graduating in Law, Dan Krobot started his career as lawyer. After three years of work for the Czech tax administration, Dan joined the Police of the Czech Republic in 2002. He worked first for the Economic Crime Division of Criminal Police and Investigation Service at regional level. Later he joined to newly formed Financial Police whose task was to fight tax frauds and money laundering. Currently, Dan is investigator at National Organized Crime Agency, Financial Crime Section, Tax Fraud Division. Dan also represents his unit and country in European structures for international police cooperation, namely in Europol working group aimed at MTIC frauds and in EU project EMPACT in the same field.

MARCO LETIZI Italian Guardia di Finanza Lieutenant Colonel Lawyer and Public Accountant

Marco Letizi is PhD Researcher in Business Management at University of Rome “La Sapienza” - Business Management Department. He is expert of the EU Commission, Council of Europe and United Nations on Asset Recovery, Asset Management, AML/CFT, fight against high level of corruption, ESG factors, green economy and sustainable development. Marco is author of several specialised books and many articles on the following issues: international money laundering, analytical approach to fight effectively organised crime, administration and destination procedures of seized and confiscated assets from organised crime, ESG factors, green economy and sustainable development. He is teacher at different Universities as expert on the following issues: fight against money laundering, management and destination of seized and confiscated assets from organised crime, financial investigations, ESG factors, green economy and sustainable development. ALISON LUI Liverpool John Moores University Reader in Corporate and Financial Law

Dr Alison Lui is a Reader in Corporate and Financial Law. She is the Associate Dean (Global Engagement) for the Faculty of Business and Law. Alison obtained her LL.B (European Legal Studies) from the University of Bristol. She holds a LL.M (Corporate and Commercial Law) at the London School of Economics and a doctorate degree from the University of Liverpool. Alison qualified as a Solicitor and practised commercial law before joining LJMU. She teaches a number of business related modules on the LL.B and LL.M programmes. Alison is a Max Planck Fellow; Inner Temple Academic Fellow; Churchill Fellow; LJMU Early Career Fellow and has won several LJMU research grants. She has published a monograph with Routledge, various book chapters and many peer reviewed articles in top journals such as the Northern Ireland Legal Quarterly, Information and Communications Technology Law, Journal of Banking Regulation and Journal of Financial Regulation and Compliance. In particular, her monograph is listed as one of the best Banking Law books and one of the best-selling Banking Law books of all time. Her edited book on FinTech, AI and the Law will be published with Routledge later this year.

DANIEL Garda National Economic Crime Bureau, MACGINTY Anti-Corruption Unit Detective Sergeant

Daniel Macginty is in charge of the Anti-Corruption Unit at GNECB, which was established in 2017. The Unit is dedicated to the prevention, disruption and investigation of bribery and corruption both foreign and domestic. Daniel is an experienced investigator of economic crime and has been involved in a number of high-profile investigations in the financial services sector and has managed a number of cross border investigations. He has also been involved in investigations relating to tax fraud, insurance fraud, investment fraud, boiler room fraud and social welfare fraud. Daniel is a qualified Incident Room Co-ordinator and Serious Crime Review Officer. He delivers training both externally and internally in An Garda Síochána on a number of courses, including the Fraud Investigation Course, the Detective Training Course and the Incident Room Co-ordinator Course. Daniel holds a BA in Law from Dublin Institute of Technology, a BA in Policing from the Garda Síochána College and an Advanced Diploma in Corporate, White-Collar and Regulatory Crime from King’s Inns. STUART Coventry University MACLENNAN Associate Professor in Law

Dr Stuart MacLennan is Associate Professor of Law at Coventry University and an Associate Member of the Centre for Financial and Corporate Integrity. Stuart completed his undergraduate degree (LL.B.(Hons)) at the University of Edinburgh, his Masters’ degree (LL.M.) at the Glasgow Graduate School of Law, and his Ph.D. at Trinity College, University of Dublin. Stuart was previously an advisor on European Affairs in the Scottish Parliament, before going on to teach at Trinity College, University of Dublin, and the China-EU School of Law. Stuart has published extensively in the fields of taxation and European Union law – focusing, in particular, on corporate tax avoidance and evasion, and tax competition in the European Union and beyond. Stuart is also Managing Editor of the Irish Journal of European Law, Editor of the Coventry Law Journal, and Production Editor of the European Journal of Legal Education.

JARKKO MÄKI Tax Administration - Finland Anti-Shadow Economy Division Senior Adviser at Customer Relations Unit

Jarkko Mäki is senior legal adviser with 15 years of experience. He provides legal support for grey economy tax audits, EOI-issues, GDPR-issues etc. Jarkko was involved in national legislative reform projects. He is expert in international cooperation. He was involved in different projects, including OECD TFTC, Nordic TFTC, FCInet, and PROTAX. STEFANO University of Campania “Luigi Vanvitelli” MANACORDA Professor of Criminal Law

Stefano Manacorda is Full Professor of Criminal Law at the University of Campania, Italy. He has been Visiting Professor at the Queen Mary University of London, and Professeur associé at the School of Law of the Sorbonne University of Paris. He is member of the Executive Committee of the Association Internationale de Droit Pénal (AIDP) and the Vice-President and Scientific Director of the International Scientific and Professional Advisory Council of the UN Crime Prevention and Criminal Justice Programme (ISPAC). He has been Member of the Advisory Committee on Settlements of the Organisation for the Economic Development (OECD), and advisor for the UN Office on Drug and Crime, and for the World Bank. He is the director of the Cahiers de Défense Sociale, and he is in the scientific board of national and international law reviews. He coordinated several national and international research groups, the most recent ones on corporate compliance, historical pollution, illicit trade of cultural goods, anticorruption policies. He is the author of more than 150 publications, in Italian, French, English, Spanish and German. Recently, he edited the books “Preventing Corporate Corruption. The Anti-Bribery Compliance Model” (with G. Forti and F. Centonze, Springer, 2014), and “Corporate Compliance: Legitimacy and Effectiveness” (with F. Centonze, Springer, forthcoming in 2021).

ANDREAS European Financial and Economic Crime Centre, MAUSOLF Europol Tax & Customs coordinator

Andreas Mausolf, MSc, started his professional career as team leader in German Customs clearance and continued in the Customs Investigation service. There he investigated as field investigator in particular vertical fraud and environmental crime. When Europol started its activities in 1994, he joined first as Customs liaison officer and dealt later as senior expert mainly with money laundering, asset recovery and excise fraud. As member of the 9/11 Task Force, he contributed with his expertise on financial crime. During a sabbatical in 2010 he completed a Master program at Leiden University in Public Administration with a specialization in Crisis and Security Management. Afterwards he briefly coordinated an analysis project in the organised crime division of the German Customs administration, followed by an appointment as Deputy Head of the Regional Intelligence Liaison Office for Western Europe (RILO WE) where he set up a programme on combating the illicit trade with counterfeit medicine. From there he moved to the World Customs Organisation in Brussels where he acted as enforcement coordinator leading mainly capacity building projects in Southern Africa. In this context he launched also an internationally funded programme on fighting wildlife crime. Beginning of 2015 he returned to Europol and is currently tasked with operational Tax & Customs coordination in the European Financial and Economic Crime Centre (EFECC).

CHARLES International Tax Lawyer MIDDLETON

Charles Middleton is an international tax lawyer in West Palm Beach FL with a practice focused on whistleblower advocacy and startups. Charlie led tax teams at GE, Caterpillar, Walmart and Oxbow (a Koch brother company) for twenty years. At Walmart, Cat Financial and Oxbow, Charlie was responsible for all tax planning globally. Charlie was a regular speaker at national tax conferences until he turned his focus to whistleblowing. Charlie is a Chartered Financial Analyst (CFA) charter holder. He attended Alabama School of Law and received an LLM in tax law from New York University.

VALSAMIS Queen Mary University MITSILEGAS Professor of European Criminal Law and Global Security and Deputy Dean for Global Engagement (Europe)

Valsamis Mitsilegas is Professor of European Criminal Law and Global Security, Director of the Criminal Justice Centre and, since 2018, Deputy Dean for Global Engagement (Europe) at Queen Mary University of London. He has held a number of visiting positions in leading institutions including Visiting Professor at the Universities of Geneva (2015), Louvain (UCL-2017), the Sorbonne (2018), Bologna (2019), Uppsala (2019), ULB (2020), Copernicus Visiting Scientist at the University of Ferrara (2015) and Fernand Braudel Senior Fellow at the EUI (2019). He is Co-Coordinator of the European Criminal Law Academic Network (ECLAN) and a member of the Management Board of the International Research Network on Migration and Crime (CINETS). He has been Principal Investigator, Co-Investigator or member of research networks in more than 30 funded research projects, including from the European Union, the ESRC, the Leverhulme Trust and the Open Society Foundation. He is a regular adviser to parliaments, governments and EU institutions including the European Commission, the European Parliament and the EU Fundamental Rights Agency. Professor Mitsilegas is actively involved in collaborative projects with think-tanks, civil society and NGOs. He is the author of seven monographs and over 150 articles and chapters in academic volumes.

PEETER Estonian Tax and Customs Board – Estonia PAISUOTS Head of the Western Division of the Investigation Department

Peeter Paisuots graduated from the Police College of the Estonian Academy of Security Sciences in 1996. He worked in the Police until 2001. As a criminal police inspector, he led the regional forensic unit and the county police criminal department. He has been working at the Estonian Tax and Customs Board’s Investigation Department for the past 20 years as the Head of the Tax and Customs crime unit. Since 2004 he is the Head of the Western Division of the Investigation Department of the Estonian Tax and Customs Board. In addition to cigarette, alcohol and drug-related crimes, this unit also investigates tax crimes, which are mainly related to the failure of companies to submit information to the tax authority in Estonia or the submission of false information for the purpose of reducing tax liability or increasing the VAT return.

LORENZO Coventry University PASCULLI Associate Head for Research at Coventry Law School

Lorenzo Pasculli is the Associate Head for Research at Coventry Law School and an Associate of the Centre for Financial and Corporate Integrity (CFCI) at Coventry University. He is also Visiting Professor at Nebrija University (Madrid, Spain) and a Sessional Lecturer at Imperial College London. He is the founding director of the Global Integrity Research Network (GIRN) at CFCI. Lorenzo’s main research area is global crime, with a specific focus on financial crime. He is currently investigating the relationships between the law and systemic corruption. He is the co-investigator in the project VirtEU funded by the EU and based at CFCI on the intersections between tax crimes and corruption (PI Costantino Grasso, Manchester Metropolitan University). Lorenzo authored/edited more than 30 works, including a monograph and two collections of essays. He regularly interacts with Parliament and Government to suggest changes to policy and the law. Lorenzo has conducted visiting research in many institutions, including Oxford University, Queen’s University Belfast, Columbia University, Fordham University, University of Adelaide, Florida International University and Bahcesehir Universitesi Istanbul.

KERLY Financial College of Estonian Academy of Security Sciences, RANDLANE Director

Kerly Randlane is Director of the Estonian Academy of Security Sciences, Financial College. She is Doctor of Philosophy (PhD), Government and Politics. On 7th May 2019, she defended her PhD Thesis on: “The Conceptual Underpinnings and Challenges of the Strategies Guiding Tax Compliances Policies”. Her main field of research includes tax compliance and tax behaviour. Between 2007 and 2017, Kerly was Lecturer at Estonian Academy of Security Sciences, Financial College; Department of Taxation and Customs. Between 2004 and 2007, Kerly was Head of Chair of Taxation and Customs at the Estonian Academy of Security Sciences.

FANOU Independent Consultant RASMOUKI

Currently Fanou is an independent consultant. In her last assignment, she devised and implemented the engagement strategies of a United Nations Panel working on financial integrity and transparency (FACTI Panel) with a large sphere of European stakeholders. In her previous role within Trilateral Research, she was a project lead in projects pertaining to a diverse array of topics. Fanou was namely leading work package 2 of PROTAX. Prior to that, she worked as a senior advisor at KPMG where she was in charge of designing and enhancing risk management frameworks and tools for banks in Luxembourg. Fanou holds a PhD in Finance and has been a visiting researcher/scholar at Bangor University and Coventry University. FRANZ REGER Austrian Ministry of Finance PROTAX researcher

In 1980, Mr. Franz Reger graduated as a Doctor of Laws. He gained judicial work experience and joined in 1983 the Austrian Tax Administration. Until 2002 he was head of the fiscal criminal department of a local tax office and from 2003 to 2006 head of the federal law support unit on tax procedure law, fiscal criminal law and tax collection. In 2006 he became the head of the fiscal criminal law unit at the Austrian Ministry of Finance until his retirement in 2018. Since 2018 participant at the PROTAX-project on behalf of the Austrian Ministry of Finance. Co-author of a commentary on the Austrian Fiscal Penal Code and several publications on fiscal criminal law and tax procedure law.

SUNČANA University of Zagreb ROKSANDIĆ Assistant Professor in Criminal Law

SunČana RoksandiĆ a tenured professorship at Faculty of Law, University of Zagreb. She teaches criminal law, transitional justice, economic criminal and bioethics and human rights. She publishes and works primarily on topics that interlink the protection of economic and social rights with (international & transnational) criminal law. She obtained her Dr.iur (2016) as a doctoral candidate of the Criminology Department at Max Planck Institute of Foreign and International Criminal Law in Freiburg from the Albert Ludwig University in Freiburg (cottutele with Zagreb’s Faculty of Law doctoral program). Her book, based on her doctoral research under the title Prosecuting serious economic crimes as international crimes, a new mandate for the ICC was published in 2017 by Duncker&Humblot, Berlin. She received an honorary doctorate in 2019 at East European University, Tbilisi, Georgia for her work and activity related to the responsibility of transnational corporations and other business enterprises for breaches of human rights. She was a part of researchers in the Balkan Criminology since its founding conducting research on organized corruption and development of international economic criminal law. MARIA AMPARO Complutense University of Madrid GRAU RUIZ Professor of Financial and Tax Law

Maria Amparo Grau Ruiz is Professor in Financial and Tax Law at Universidad Complutense de Madrid and Visiting Professor of Law at Northwestern Pritzker School of Law. Her scientific work has received various awards, including the Mitchell B. Carroll Prize granted by the International Fiscal Association, the Prix Pierre Coppens by the Revue Pratique des Sociétés- Université Catholique de Louvain, and the Premio San Raimundo de Peñafort by the Spanish Royal Academy of Jurisprudence and Legislation. She is a member of the Spanish Royal Academy of Jurisprudence and Legislation (Section of Tax Law), the European Association of Tax Law Professors, and the International Fiscal Association. She is Principal Investigator at the UCM of the EU project H2020 “Inclusive Robotics for a Better Society (INBOTS)” and leader of its WP2 on ethical, legal, social and economic (ELSE) issues. Prof. Grau leads the AudIT-S project on “Legal and financial significance of sustainability audit schemes through smart data management” (PID2019-105959RB-I00I). Leader of the UCM Research Group 970774 IUS-SustentaRSE “Law for Sustainable Development”. She has been invited, as external expert, by the European Commission to its Fiscalis Program as well as to the Platform for Tax Good Governance, and has taught at different seminars organized by the ERA-Europäische Rechtsakademie.

NICHOLAS Bristol Law School UWE RYDER Head of Research and Professor in Financial Crime

Over 20 years in higher education Prof. Dr Nicholas Ryder is a passionate legal educator who thrives in a classroom environment delivering research informed teaching. With an international reputation for excellence in policy- oriented research in financial crime, Nicholas has played advisory roles both nationally (Home Office, Law Commission, the Nationwide, Security Intelligence Services) and internationally (NATO, United Nations, CEPOL, EUROPOL, EUROMED Police, the Dutch Police, the France Telecom Group and the Law Reform Commission of Ireland). His research has attracted funding (£1.6m) from Innovate UK, Economic and Social Research Council (ESRC), LexisNexis Risk Solutions, the City of London Police Force, the Royal United Services Limited, ICT Wilmington Risk & Compliance, the France Telecom Group and the European Social Fund. Nicholas has consistently produced research of 3* quality and created, and edit Routledge’s Financial Crime Series. He has published four monographs, five edited books and over 50 articles in internationally recognised journals including Legal Studies, the Cambridge Law Journal, the Journal of Business Law, Studies in Conflict and Terrorism and Contemporary Issues in Law. His reputation as a leading authority on financial crime was illustrated in March 2021, when he received the Themis ‘Strides Against Money Laundering’ award in recognition of his “innovative research and commitment to encouraging collaboration between academic and professional policy-making arenas”.

LORENZO Court of appeal of Naples SALAZAR Deputy Prosecutor General

Lorenzo Salazar is at present Deputy Prosecutor General to the Court of appeal of Naples. In the Italian judiciary since 1982, Lorenzo had a long international and European experience, first in the European Court of Justice, as référendaire, then in the Italian Permanent Representation to the European Union and in the Cabinet of the Vice President of the European Commission. Since 2015 Lorenzo is also Vice Chair of the OECD Working Group on Bribery and took active part all along the EPPO negotiations.

PREM SIKKA, Member of UK House of Lords BARON SIKKA Emeritus Professor at University of Essex and University of Sheffield

Prem Sikka is Emeritus Professor of Accounting at the University of Essex and University of Sheffield. Since October 2020, he has been a member of the UK House of Lords. Prem’s research has focused on the dark side of capitalism through investigation of accounting, auditing, corporate governance, insolvency, globalization, regulation, tax avoidance, bribery, corruption and money laundering. GERHARD EY STEINER Tax and Transfer Pricing Partner

Gerhard joined EY in 2014 after 30 years with the Austrian tax authority. He was most recently a member of the large business audit division, where he specialized in transfer pricing and international tax law. He has many years of experience in international conflict prevention. He represented the Austrian tax authority in numerous international committees, which among other things dealt with Aggressive Tax Planning and the implementation of the OECD BEPS action plan. Gerhard has extensive experience in transfer pricing and has been involved in numerous transfer pricing projects all over the world covering various industries. Gerhard contributes regularly to publications such as International Transfer Pricing International (TPI), Steuer- und Wirtschaftskartei International (SWI), as well as other technical publications on International Tax Law.

NEIL SWIFT Peters & Peters Solicitors LLP Partner

Neil Swift is a partner in Peters & Peters’ Business Crime team. He has extensive experience advising individual and corporate clients in relation to investigations and prosecutions by the Serious Fraud Office, Financial Conduct Authority and HM Revenue & Customs. He frequently advises professional firms about their regulatory obligations, both from a risk management perspective and in response to requests from law enforcement. He also advises clients who are the subject of investigations overseas, and who are or may be the subject of Interpol notices or extradition proceedings. Neil has considerable experience in high-profile corruption and financial crime cases, representing both company directors and companies in relation to multi-jurisdictional enquiries. His advice is often sought at an early stage. He has extensive experience advising individuals on internal investigations being carried out by their employer. Neil was a contributing author to Blackstone’s guide to the Bribery Act 2010 and gave evidence to the House of Lords Select Committee on the Bribery Act in 2018. He is a frequent speaker, writer and commentator on fraud, corporate crime, corruption and money laundering. Neil is regularly ranked in leading legal directories. UMUT TURKSEN Centre for Financial and Corporate Integrity, Coventry University Head of the Cluster Law, Risk and Compliance and Professor of Law

Prof Dr Umut Turksen is a student centred and a business facing legal academic. He is interested in the practical application of the law in innovation, societal security and development. He is currently leading a EU H2020 project, PROTAX, which tackles tax crimes in the EU. He has provided consultancy and training to prestigious international businesses and government projects. This includes technical assistance programmes to multinational corporations (e.g., France Telecom, Orange, Wilmington Plc) and international organisations (e.g., Commonwealth Environmental Investment Forum), professional development training to lawyers and to the EU funded projects (e.g., CEPOL, Securities, MUTRAP III). In addition to his expertise in EU energy security & law, Prof Turksen has extensive knowledge of counter-terrorism laws in Australia, the EU, the UK and the US as well as publications in international trade, financial crime, arbitration and investment. His current research involves four different topics: 1) Digital assets and their inheritance; 2) Solidarity in EU’s external energy trade and security; 3) Whistle blower protection and tax crimes in the EU; and 4) Racial profiling in the context of counter terrorist financing.

DONATO Centre for Financial and Corporate Integrity, VOZZA Coventry University Research Associate in Law

Donato Vozza is Research Associate at the Centre for Financial and Corporate Integrity of Coventry University. He is a researcher of the EU- funded H2020 PROTAX project aimed at generating policy guidelines to harmonise the treatment of tax crimes in the EU. Donato was also Guest Researcher at the Research Center for International Cooperation regarding Persons Sought for Corruption and Asset Recovery in the G20 Member States. He served as visiting scholar in various universities and research centres, including the College for Criminal Law Science of Beijing Normal University (China) and the Max Planck Institute for Foreign and International Criminal Law (Germany). He was associate lawyer in a White-Collar Crime and Business Integrity Unit of a renowned law firm, where he advised clients on corporate liability and compliance programs. He took part to the United Nations Office on Drugs and Crime Expert group meeting on effective management and disposal of seized and confiscated assets. He is member of the International Association of Penal Law and the Association of Italian Scientists in the UK.

CARLOS International Bureau of Fiscal Documentation WEFFE Senior Research Associate

Senior Research Associate, IBFD. Managing Editor, IBFD Observatory on the Protection of Taxpayers’ Rights. Lecturer, Advanced Master’s in International Taxation, IBFD-University of Amsterdam. Tenured Associate Professor and former Head of the “Public Finance” department, Central University of Venezuela. Professor of “Human Rights and Taxation”, Monteávila University, Caracas, Venezuela. Former professor of “Tax Offences”, LLM in Tax Law, Central University of Venezuela, Metropolitan University (Caracas, Venezuela) and “Fermín Toro” University (Barquisimeto, Venezuela). Panama’s alternate representative to the Board of Directors of the Latin American Institute of Tax Law (ILADT). Member, Panamanian Association of Financial and Tax Law (APADEFT). Member of the Executive Board, Mexican Academy of Tax Law (AMDF). Lawyer (Universidad Católica Andrés Bello, 1997). LLM, Tax Law (Central University of Venezuela, 2003). PhD, Law (Central University of Venezuela, 2014). Prof. Dr Weffe has authored four books and has published more than seventy papers and book chapters on tax law, criminal tax law, constitutional (tax) law, international tax law, tax procedures, philosophy of law and legal theory. PROTAX PARTNERS