Major Case Management
(Specialty Programme)

ON-SITE

20-24 May 2024

Welcome to the Major Case Management (Specialty) Programme OECD Asia-Pacific Academy for Tax and Financial Crime Investigation

20-24 May 2024, Saitama, Japan

The purpose of this site is to provide a collaborative web space for sharing course materials, ideas, and information. This space also facilitates ongoing networking among participants through the participants list. For further information or to make a request to upload materials, please contact the Tax Crime Academy Secretariat at: asia-taxacademy@oecd.org.

Course Synopsis

The Major Case Management course is designed to empower professionals with the specialized skills needed to navigate and successfully resolve complex financial investigations. This comprehensive program covers key elements essential for handling major cases, ensuring participants are equipped with the knowledge and tools to manage large-scale financial inquiries effectively. The course helps define what constitutes a major case, exploring the criteria and indicators that elevate an investigation to this level. Participants will delve into the concept of major case theory, understanding the strategic approach required to unravel intricate financial schemes and illicit activities. A crucial aspect of managing major cases involves resourcing and team building. This course provides insights into optimal resource allocation, team dynamics, and leadership strategies tailored for large-scale investigations. Participants will gain practical skills in assembling and leading cross-functional teams, fostering collaboration, and maximizing efficiency throughout the investigative process. Case planning and business rules are central to the success of major financial investigations. The program explores comprehensive case plans, emphasizing the importance of strategic foresight, evidence prioritization, and adapting to evolving circumstances. Participants will further explore the implementation of effective business rules to streamline investigative processes and ensure adherence to legal and regulatory frameworks. In the digital age, software and e-discovery play a pivotal role in major case management. The course equips participants with an understanding of cutting-edge tools and technologies, empowering them to harness the potential of software solutions for data analysis, evidence collection, and electronic discovery. Recognizing the global nature of financial crimes, the course addresses the importance of domestic and international partnerships. Participants will explore strategies for collaboration with law enforcement agencies, regulatory bodies, and international counterparts, ensuring a coordinated and effective response to transnational financial investigations. Finally, the course delves into charging strategy and disclosure, guiding participants through the intricate process of building a compelling case for prosecution. Participants will learn to optimize charging decisions and implement effective disclosure practices to ensure a successful resolution to major financial investigations. By the conclusion of the program, participants will emerge with a comprehensive skill set, ready to tackle the complexities of major financial cases. This course is designed to empower financial investigators with the knowledge, strategies, and practical tools necessary to lead and contribute effectively to the resolution of large-scale financial investigations.

Relevant Publications

Click here for a full list of OECD publications and reports on tax and crime

• Fighting Tax Crime - The Ten Global Principles, Second Edition

• Combatting Tax Crimes More Effective in APEC Economies

• Tax Crime Investigation Maturity Model

• Ending the Shell Game: Cracking down on the Professionals who enable Tax and White Collar Crimes

• Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors

• Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption

• Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes (Third Edition)

• Shining Light on the Shadow Economy: Opportunities and threats

• Technology Tools to Tackle Tax Evasion and Tax Fraud

• Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

• A Beneficial Ownership Implementation Toolkit

Tax and Crime E-learning modules

Click here for a full list of online courses currently available and a direct link to the registration portal (KSPta).

• Money Laundering and Terrorist Financing Indicators: a handbook for tax auditors and tax examiners. (60 min)

This e-learning module provides specific money laundering and terrorist financing indicators that will help auditors and examiners identify these activities during the course of their normal tax audits. The course, which includes a great number of case studies, describes the nature of money laundering and terrorist financing activities, emphasizes the roles of auditors and examiners in countering these practices, and describes practical resources and tools that are available for effective detection and deterrence. The course is based on the OECD publication ‘Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors’. Register for free and obtain your OECD certificate. Register here.

• Fighting Tax Crime: The Ten Global Principles (60 min)

The Fighting Tax Crime: Ten Global Principles sets out the 10 essential principles for effectively fighting tax crimes. It covers the legal, institutional, administrative, and operational aspects that countries should put in place in order to fight effectively tax crimes and other financial crimes. The principles were designed drawing on the insights and experience of jurisdictions around the world. The purpose is to allow jurisdictions to benchmark their legal and operational framework, and identify areas where improvements can be made. Register here.

• The Tax Crime Investigation Maturity Model (60 min)

The Tax Crime Investigation Maturity Model aims to help jurisdictions understand where they stand in the implementation of the OECD's Fighting Tax Crime: The Ten Global Principles, based on a set of empirically observed indicators. By setting out indicators for each increasing level of maturity, the model also charts out an evolutionary path for future progress towards the most cutting-edge practices in tax crime investigation across four levels of maturity: Emerging, Progressing, Established and Aspirational. This e-learning module will introduce you to the Maturity Model self-assessment tool, explaining why it is useful and allowing you to understand the four different levels of maturity and how to evaluate them in practice. The module also provides practical visualisations to understand how to conduct the assessment in practice, and how to organise a self-assessment workshop. Register here.