Taxing crime : a whole-of-government approach to fighting corruption, money laundering, and tax crimes.

Format:

Book

Author/Creator:

Brun, Jean-Pierre.

Contributor:

Gómez, Ana.

Julien, Rita.

Ndubai, Joy.

Rao, Siddesh.

Soto, Yara.

Series:

StAR Initiative

Language:

English

Subjects (All):

Money laundering investigation.

Tax administration and procedure.

Physical Description:

1 online resource (103 pages)

Edition:

1st ed.

Place of Publication:

Tucson : World Bank Publications, 2022.

Summary:

The study supports policy makers in designing legal and operational frameworks and practices to enhance cooperation between tax authorities and Law Enforcement Agencies at the domestic and international levels, and to build on synergies between investigations and enforcement in the context of tax crimes, money laundering and corruption.

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

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

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

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

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

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

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.

Notes:

Description based on publisher supplied metadata and other sources.

ISBN:

9781464818745

1464818746

OCLC:

1336989592

Publisher Number:

10.1596/978-1-4648-1873-8