Bribery and Corruption Investigations
(Specialty Programme)

ON-SITE

14-18 October 2024

Welcome to the Bribery and Corruption Investigations (Specialty) Programme OECD International Academy for Tax and Financial Crime Investigation

14-18 October 2024, Ostia, Italy

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: italy-taxacademy@oecd.org.

Course Synopsis

Bribery and corruption take on many forms with both internal and external parties involved. The objective of the course is to draw on the experiences of the participants as well as the facilitators. It is by sharing these experiences that the course will provide an insight into the types of fraud people are seeing and how they are investigating these cases. The facilitators are drawn for operational roles and will share experiences based on what they are dealing with on a day-to-day basis.

The programme begins with an insight into internal corruption and will be delivered through instruction, case examples and the sharing of experiences an insight into some of the types of fraud, how to investigate and some techniques to consider. In addition, how to use intelligence and how to develop an effective whistleblower strategy will also be discussed.

A module on investigative techniques will consider how to calculate the Net Worth of an individual’s assets using all available information to demonstrate an individual has not declared their true level of income. This technique is sometimes referred to as Capital Statements and is an effective tool which can also be used in criminal investigation cases.

International cooperation is a key factor in any investigation, as individuals will often hide their assets/wealth abroad. How to obtain information will be discussed be that in the form of intelligence or information that can be used to a criminal standard. How to prepare requests and how to handle the information will be discussed and elaborated using real examples.

Asset recovery is a key element of any investigation and how to secure and seize assets will be discussed and techniques used in securing a successful outcome. In addition, secondary interdictions will be discussed where a successful prosecution fails or is stalled for any reason.

All of the preceding techniques will then be put into context when considering how the case progresses through the judicial process using the experience of facilitators who are prosecutors or from the judiciary.

Throughout the duration of the course open and honest discussion will be key to the sharing of knowledge and exploring the issues individuals are facing. There will also be the use of case studies, practical exercises and group discussion to develop best practice and peer learning.

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.