The specialty programme will provide participants with practical knowledge and investigative techniques to support the effective use of banking information in tax and financial crime investigations. Key programme highlights include:
- Organization of the Financial Industry – an overview of the structure, key participants, and operational features of the banking and financial sectors relevant to financial investigations.
- Global Payment Flows – practical insights into how funds move through domestic and international payment systems, including the investigative value of understanding payment channels.
- Correspondent Banking and Following the Money – examination of correspondent banking relationships and how investigators can trace funds across financial institutions and jurisdictions.
- Evidence Collection and Bank Collaboration – guidance on obtaining relevant banking evidence and developing effective working relationships with financial institutions.
- Production Order Preparation for Banks – practical considerations for preparing clear, targeted, and effective production orders to obtain banking information.
- Facilitators and Corporate Structures – discussion of how corporate vehicles, professional facilitators, and complex structures may be used to conceal beneficial ownership, disguise transactions, or obstruct investigations.
- Role of the Financial Intelligence Unit – examination of how FIUs support financial investigations through intelligence, analysis, reporting, and cooperation with competent authorities.
- Cryptocurrency and Financial Crime Risks – an introduction to the role of crypto exchanges, financial crime risks linked to virtual assets, and relevant case studies to illustrate investigative challenges and opportunities.
- Shadow Banking, Alternative Banking Platforms, and Associated Risks – a practical session examining shadow banking and the non-regulated credit and lending environment, including how these activities may operate outside traditional banking channels. The session will also address alternative banking platforms, relevant case studies, associated financial crime risks, and investigative considerations for identifying and understanding these emerging or less-regulated financial channels.
- International Cooperation – focus on obtaining banking information and exchanging data across borders to support stronger investigative outcomes.
Through expert-led sessions, participant presentations, case-based discussions, and practical exercises, the programme will strengthen participants’ ability to identify, obtain, analyse, and use banking information in support of effective tax and financial crime investigations.
