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

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Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes • • • • Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes Third Edition Part I: Analysis, Key Findings and Recommendations Part II: Country Information This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of OECD member countries. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Please cite this publication as: OECD (2017), Effective Inter-Agency Co-operation in Fighting Tax Crimes and Other Financial Crimes - Third Edition, OECD Publishing, Paris. http://www.oecd.org/tax/crime/effective-inter-agency-co-operation-in-fighting-tax-crimes-and- other-financial-crimes.htm Photo credits: Sashkin - Fotolia.com © OECD 2017 You can copy, download or print OECD content for your own use, and you can include excerpts from OECD publications, databases and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgment of the source and copyright owner is given. All requests for public or commercial use and translation rights should be submitted to [email protected]. Requests for permission to photocopy portions of this material for public or commercial use shall be addressed directly to the Copyright Clearance Center (CCC) at [email protected] or the Centre français d’exploitation du droit de copie (CFC) at [email protected]. TABLE OF CONTENTS – 3 Table of contents Part I Background and introduction 5 Chapter 1. Key findings and recommendations �������������������������������������������������������������������������������������11 A Introduction 11 B Organisational models for agencies fighting tax crimes and other financial crime 11 C Models for sharing information 13 D Models for enhanced co-operation ���������������������������������������������������������������������������������������������������� 16 E Developments since the second edition 18 F Successful practices 21 G Recommendations 28 Chapter 2. Organisational models for agencies fighting financial crime 31 A Tax administration ���������������������������������������������������������������������������������������������������������������������������� 32 B Customs administration 35 C Police and other law enforcement agencies 38 D Financial Intelligence Unit ���������������������������������������������������������������������������������������������������������������� 39 E Corruption investigation �������������������������������������������������������������������������������������������������������������������� 42 F Prosecution authority 49 G Financial regulators 51 Chapter 3. Models for sharing information 53 A Introduction 55 B Arrangements for sharing information through legal gateways 56 C Analysis of the existing gateways 57 D Information held by the tax administration 59 E Information held by the customs administration 78 F Information held by the police or public prosecutor �������������������������������������������������������������������������� 89 G Information held by the Financial Intelligence Unit 100 H Information held by corruption investigation authorities 113 I Information held by the financial regulator ���������������������������������������������������������������������������������������121 Chapter 4. Models for enhanced co‑operation �������������������������������������������������������������������������������������131 A Joint investigation teams 133 B Inter-agency centres of intelligence 139 C Secondments of personnel between agencies ���������������������������������������������������������������������������������� 150 D Training programmes �����������������������������������������������������������������������������������������������������������������������152 E Other strategies �������������������������������������������������������������������������������������������������������������������������������� 154 EFFECTIVE INTER-AGENCY CO-OPERATION IN FIGHTING TAX CRIME AND OTHER FINANCIAL CRIMES (THIRD EDITION) – PART I © OECD 2017 4 – TABLE OF CONTENTS Part II Chapter 5. Country information 173 Australia 174 Austria ���������������������������������������������������������������������������������������������������������������������������������������������������185 Azerbaijan �������������������������������������������������������������������������������������������������������������������������������������������� 190 Belgium ������������������������������������������������������������������������������������������������������������������������������������������������ 194 Brazil ���������������������������������������������������������������������������������������������������������������������������������������������������� 199 Burkina Faso �����������������������������������������������������������������������������������������������������������������������������������������210 Canada ���������������������������������������������������������������������������������������������������������������������������������������������������213 Chile 223 Colombia ���������������������������������������������������������������������������������������������������������������������������������������������� 227 Costa Rica �������������������������������������������������������������������������������������������������������������������������������������������� 233 Czech Republic 239 Denmark 246 Ecuador ������������������������������������������������������������������������������������������������������������������������������������������������ 249 El Salvador 253 Estonia �������������������������������������������������������������������������������������������������������������������������������������������������� 257 Finland ���������������������������������������������������������������������������������������������������������������������������������������������������261 France 271 Georgia 277 Germany 286 Ghana 292 Greece �������������������������������������������������������������������������������������������������������������������������������������������������� 295 Hungary ������������������������������������������������������������������������������������������������������������������������������������������������ 301 Iceland �������������������������������������������������������������������������������������������������������������������������������������������������� 308 India �������������������������������������������������������������������������������������������������������������������������������������������������������312 Ireland 321 Israel 326 Italy 337 Japan 348 Korea �����������������������������������������������������������������������������������������������������������������������������������������������������352 Latvia 356 Lithuania ���������������������������������������������������������������������������������������������������������������������������������������������� 362 Luxembourg 373 Malaysia 379 Mexico ��������������������������������������������������������������������������������������������������������������������������������������������������
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