| Description |
1 online resource (xvii, 80 pages) |
| Series |
Stolen asset recovery initiative series |
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Stolen asset recovery series.
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| Contents |
Front Cover -- Contents -- Foreword -- Acknowledgments -- About the Authors -- Executive Summary -- Abbreviations -- 1. Introduction -- 1.1 Battling Crime and Corruption: A Priority -- 1.2 Objectives -- 1.3 Methodology -- 1.4 How This Study Can Be Used -- 1.5 Structure of the Study -- Notes -- References -- 2. Establishing Exchange of Information Channels for Tax and Criminal Investigative Agencies -- 2.1 Introduction -- 2.2 Recognizing the Types and Value of Information Held by Different Agencies |
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2.3 Preconditions for Information Sharing: Overcoming Legal, Operational, and Cultural Barriers -- 2.4 Legal Frameworks for Cooperation at the Domestic Level -- 2.5 Operational Aspects of Cooperation at the Domestic Level -- Notes -- References -- 3. Combining Tax and Financial Crime Prosecution in an Interagency Asset Recovery Strategy -- 3.1 Introduction -- 3.2 Prosecuting Tax Evasion to Fight Organized or Financial Crime -- 3.3 Prosecuting Money Laundering and Corruption to Fight Tax Evasion -- 3.4 Pursuing Tax Offenses in Parallel with Money Laundering -- Notes -- References |
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4. Developing Interagency Exchanges of Information at the Regional and International Levels -- 4.1 Introduction -- 4.2 Using Tax Transparency Instruments in Prosecuting Money Laundering and Corruption -- 4.3 Using Anti-Money Laundering Tools to Pursue International Tax Evasion -- Notes -- References -- 5. Conclusions and Recommendations -- Glossary -- Appendix A: Cases -- Boxes -- Box 2.1 Legal, Financial, and Other Relevant Information Often Uncovered by Tax Authorities -- Box 2.2 Country Examples of Parameters around Information Sharing |
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Box 2.3 Definitions of Unexplained Wealth across Jurisdictions -- Box 2.4 The United Kingdom's Unexplained Wealth Orders -- Box 2.5 Considerations in Implementing Beneficial Ownership Frameworks -- Box 2.6 Country Examples of Long-Standing Joint Investigative Teams -- Box 2.7 International Consortium of Investigative Journalists: Following the Leaks -- Box 2.8 The Common Transmission System Standard -- Box 3.1 Country Examples of Information Sharing between Tax Authorities and Prosecutors -- Box 3.2 Country Examples of Illicit Enrichment and Possession of Unjustified Resources |
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Box 3.3 When Tax Authorities Benefit from the Input of Criminal Investigators and Prosecutors -- Box 3.4 Agencies Pursuing Both Tax Evasion and Money Laundering -- Box 4.1 Regional Cooperation Mechanisms within EU Member States -- Table -- Table B3.4.1 Recovered Funds, Criminal Assets Bureau, Ireland, 2015-18 |
| Summary |
Examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxes. Prepared jointly by the World Bank and the United Nations Office on Drugs and Crime (UNODC) Stolen Asset Recovery Initiative (StAR) and the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, this report offers analysis, case studies, examples of legal and operational frameworks, and recommendations that policy makers can use to enhance cooperation between tax authorities and law enforcement agencies at the national and international levels. This study is designed to serve as a reference and source of advocacy for policy makers, but it may be useful to other practitioners as well, including law enforcement officials, investigating magistrates, and prosecutors. Specifically, chapters present strategic considerations for establishing communication channels between tax and criminal investigative agencies; suggestions for combining tax and financial crime prosecution as part of an interagency asset recovery strategy; and approaches to developing interagency information exchange at the regional and international levels. It concludes with recommendations on ways to enhance the roles of both the tax authorities in combating money laundering and corruption and of the law enforcement authorities in recovering the proceeds of tax crimes. -- Chapter 1 provides an introduction. -- Chapter 2 presents strategic considerations for establishing information exchange channels between tax and criminal investigative agencies. -- Chapter 3 explains how to combine tax and financial crime prosecution as part of an interagency asset recovery strategy. -- Chapter 4 discusses approaches to developing interagency information exchange at the regional and international levels. -- Chapter 5 provides recommendations for future efforts to enhance the role of tax authorities in supporting efforts to combat money laundering and corruption, and the role of law enforcement authorities in the recovery of proceeds of tax crimes. -- The appendix contains case studies that illustrate effective interagency cooperation, including at the international level |
| Bibliography |
Includes bibliographical references |
| Notes |
Description based on online resource; title from digital title page (viewed on January 06, 2023) |
| Subject |
Tax evasion -- Investigation -- Government policy
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Corruption investigation -- Government policy
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Money laundering investigation -- Government policy
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Interagency coordination.
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Interagency coordination
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| Form |
Electronic book
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| Author |
Cebreiro Gómez, Ana, author
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Julien, Rita, author.
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Ndubai, Joy Waruguru, author
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Owens, Jeffrey, author.
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Rao, Siddesh, author
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Esquivel Soto, Yara
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| ISBN |
9781464818745 |
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1464818746 |
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