2023-05-06 JAPAN - VAT/GST Fraud Investigations (Specialty)

Course Agenda

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Day

1 : May 29, 2023
00:00
00:00 - 00:30
Opening Ceremony
00:30 - 01:15
The Role of Professional Enablers in Tax and other Financial Crimes
BrendonNorman-Ross
01:15
01:15 - 01:30
Break
01:30 - 02:00
Criminal Tax Investigation in Japan
Mr. Naoki FUKUDA, Senior Investigator(International), Criminal Investigation Department, Tokyo Regional Taxation Bureau Mr. Yuki KOIKE, Investigator, Criminal Investigation Department, Tokyo Regional Taxation Bureau
02:00
02:00 - 03:00
Professional Enablers - Starting an Investigation: Management & Challenges
RebekahBott (IRS-Criminal Investigation)AnthonyCook (Internal Revenue Service - Criminal Investigation)
03:00
03:00 - 04:00
Lunch Break
04:00
04:00 - 04:30
Basics of the VAT System
RalfOberle (Finanzamt Freiburg-Stadt (Tax Audit Unit))
04:30 - 05:00
Known Problems with the VAT System
RalfOberle (Finanzamt Freiburg-Stadt (Tax Audit Unit))
05:00
05:00 - 05:15
Break
05:15 - 06:30
Known Problems with the VAT System - Breakout
RalfOberle (Finanzamt Freiburg-Stadt (Tax Audit Unit))
08:00
08:00 - 09:30
NTC Dinner Party
Deputy Commissioner of NTA will host a welcome dinner for the participants.

Day

2 : May 30, 2023
00:00
00:00 - 00:30
Participant Presentation
Socheat Roeun, Cambodia
00:30 - 01:15
Measuring the Threat of Professional Enablers
RebekahBott (IRS-Criminal Investigation)AnthonyCook (Internal Revenue Service - Criminal Investigation)
01:15
01:15 - 01:30
Break
01:30 - 02:15
VAT Commodities Used in Carousel Fraud Practical Exercise
RalfOberle (Finanzamt Freiburg-Stadt (Tax Audit Unit))
02:15
02:15 - 03:00
VAT - Carbon Credits
RalfOberle (Finanzamt Freiburg-Stadt (Tax Audit Unit))
03:00
03:00 - 04:00
Lunch Break
04:00
04:00 - 04:30
VAT Refund Fraud / case examples
MarkusForstén (Finnish Tax Administration)
04:30 - 05:00
VAT Refund Fraud
JesDetterer (Australian Taxation Office)
05:00
05:00 - 05:15
Break
05:15 - 06:30
Australian System Integrity & Fraudster Personas
JesDetterer (Australian Taxation Office)

Day

3 : May 31, 2023
00:00
00:00 - 00:30
Participant Presentation
Melinda Lim, Philippines
00:30 - 01:15
VAT Cross Border Carousel Fraud (1/3)
MarkusForstén (Finnish Tax Administration)
01:15
01:15 - 01:30
Break
01:30 - 03:00
VAT Cross Border Carousel Fraud (2/3)
MarkusForstén (Finnish Tax Administration)
03:00
03:00 - 04:00
Lunch Break
04:00
04:00 - 04:30
VAT Cross Border Carousel Fraud (3/3)
MarkusForstén (Finnish Tax Administration)
04:30 - 05:00
Case Study: VAT Refund Fraud and Identity Theft (1/2)
JesDetterer (Australian Taxation Office)
05:00
05:00 - 05:15
Break
05:15 - 06:30
Case Study: VAT Refund Fraud and Identity Theft (2/2)
JesDetterer (Australian Taxation Office)
06:30
06:30 - 08:00
Culture Night
On May 31 (Wed) 3:00PM-5:30PM, Culture Night will be held, where you are expected to make presentation with regard to your home country within 10 minutes. Considering the limited time and infection control measures, please refrain from serving foods and drinks.

Day

4 : June 1, 2023
00:00
00:00 - 00:30
Participant Presentation
Faig Ä°sazade, Azerbaijan
00:30 - 01:15
Shining Light on the VAT Shadow Economy
JesDetterer (Australian Taxation Office)
01:15
01:15 - 01:30
Break
01:30 - 03:00
OECD VAT Fraud Action Group – VAT Typologies and Prevention Strategies
JesDetterer (Australian Taxation Office)
03:00
03:00 - 04:00
Lunch Break
04:00
04:00 - 05:00
Industry Co-operation as a Source of Information
MarkusForstén (Finnish Tax Administration)
05:00
05:00 - 05:15
Break
05:15 - 06:30
The End Game - Investigation & Prosecution. Civil injunction / Office of Promoter Investigations - IRS
Hybrid session - Please prepare your personal device (laptop and headset) to connecto to the Zoom.
CarynFinley (US Attorney’s Office)

Day

5 : June 2, 2023
00:00
00:00 - 00:30
Participant Presentation
Kumi Asahara, Japan
00:30 - 01:15
Interagency and International Cooperation /Asset recovery considerations
JesDetterer (Australian Taxation Office)
01:15
01:15 - 01:30
Break
01:30 - 03:00
Interagency and International Cooperation /Asset recovery considerations
AnthonyCook (Internal Revenue Service - Criminal Investigation)JesDetterer (Australian Taxation Office)
03:00
03:00 - 04:00
Lunch Break
04:00
04:00 - 05:00
Recap – Preventing VAT fraud, Professional Enablers and Effective Interagency and International Investigations
JesDetterer (Australian Taxation Office)BrendonNorman-Ross
05:00
05:00 - 05:15
Break
05:15 - 06:15
Fighting Tax Crime: The 10 Global Principles
BrendonNorman-Ross
06:15
06:15 - 06:30
Evaluations and Feedback / Questions from Participants
BrendonNorman-Ross