international co-operation and access to intelligence

8/19/2019 International Co-operation and Access to Intelligence

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INTERNATIONAL CO-OPERATIONAND

ACCESS TO INTELLIGENCE

Centre for Tax Policy and Administration

The ie!s ex"ressed in this "resentation are the ie!s of the a#thor and do not necessarily reflectthe ie!s or "olicies of the Asian Deelo"ment $an% Instit#te &AD$I'( the Asian Deelo"ment

$an% &AD$'( its $oard of Directors( or the )oernments they re"resent* AD$I does not )#arantee

the acc#racy of the data incl#ded in this "a"er and acce"ts no res"onsi+ility for any conse,#ences

of their #se* Terminolo)y #sed may not necessarily +e consistent !ith AD$ official terms*


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no!led)e and Sharin) are Cr#cial

• International Co-o"eration is one of the %ey "illars of

the Oslo Dialo)#e and !hole of )oernment

a""roach to fi)htin) tax crimes and other financial

crimes

• Remoin) +arriers to cross-+order information

exchan)e is critical for dealin) !ith international

criminal actiity


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OECD P#+licationInternational Co-o"eration A)ainst Tax Crimes and Other .inancial Crimes

• ey a)encies inoled in the

fi)ht a)ainst tax crimes and

other financial crimes

• Different instr#ments

aaila+le for international co-

o"eration on tax and other

financial crimes

• Descri+es c#rrent initiaties to

im"roe co-o"eration


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International Co-o"eration

ey Instr#ments

ey tax related instr#ments/• $i-lateral Treaties &OECD 0odel Tax Conention'

• Tax Information Exchan)e A)reements &TIEA'

• 0#ltilateral Tax Treaties &0#ltilateral Conention on 0#t#al Administratie Assistance

in Tax 0atters'

•1ario#s E2 Directies

Other %ey instr#ments/• 0#t#al Le)al Assistance Treaties

http://www.oecd.org/tax/treaties/oecd-model-tax-convention-available-products.htmhttp://www.oecd.org/tax/exchange-of-tax-information/taxinformationexchangeagreementstieas.htmhttp://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-multilateral-convention-on-mutual-administrative-assistance-in-tax-matters_9789264115606-en#page1http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-multilateral-convention-on-mutual-administrative-assistance-in-tax-matters_9789264115606-en#page1http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-multilateral-convention-on-mutual-administrative-assistance-in-tax-matters_9789264115606-en#page1http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/the-multilateral-convention-on-mutual-administrative-assistance-in-tax-matters_9789264115606-en#page1http://www.oecd.org/tax/exchange-of-tax-information/taxinformationexchangeagreementstieas.htmhttp://www.oecd.org/tax/treaties/oecd-model-tax-convention-available-products.htm


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0#ltilateral Conention on 0#t#al

Administratie Assistance in Tax 0atters

• The most "o!erf#l instr#ment for international

tax co-o"eration

• 34 5#risdictions incl#din) 67 thro#)h territorialextension/ all G89 co#ntries

)ro!in) n#m+er of deelo"in) co#ntries "artici"ate in theconention


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2se of information to com+at serio#s crimes/

• Information o+tained #nder the Conention may +e

releant for other "#r"oses s#ch as "#rs#in) serio#s

financial crimes*

• The Conention "ermits s#ch other #se !hen/

s#ch information may +e #sed for s#ch other "#r"oses

#nder the la!s of the s#""lyin) Party( and

the com"etent a#thority of that Party a#thorises s#ch #se*


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Also "roides the le)al frame!or% for/

• A#tomatic Exchan)e of Information &AEOI' of

financial acco#nt information/Diidends

Interest

Pensions

Salaries( etc*

• AEOI of Co#ntry +y Co#ntry re"ortin)/

Profits

Tax "aid( etc*


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AEOI Commitment Stat#s

JURISDICTIONS UNDERTAKING FIRST EXCHANGES BY 2017

An)#illa( Ar)entina( $ar+ados( $el)i#m( $erm#da( $ritish 1ir)in Islands( $#l)aria( Cayman

Islands( Croatia( C#ra:ao( Cy"r#s( C;ech Re"#+lic( Denmar%( Dominica( Estonia( .aroe Islands(

.inland( .rance( Germany( Gi+raltar( Greece( Greenland( G#ernsey(


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On-Goin) OECD @or%

• Pro5ect on international co-o"eration in tax matters&+oth ciil and criminal #se'

• In"#t from 8 co#ntries &A#stralia( A#stria( Canada( Chile(Colom+ia( Costa Rica( .inland( Germany( Greece( Iceland( India( Ireland(

Italy( =a"an( =ersey( Latia( 0alaysia( Netherlands( Nor!ay( Sin)a"ore(

Sloa% Re"#+lic( Sloenia( S"ain( S!eden( S!it;erland( T#r%ey( the

2nited in)dom( and the 2nited States'

• Identify le)al and o"erational +arriers

• Esta+lish recommendations and im"lement( !here "ossi+le( sol#tions


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On-Goin) OECD @or%

Areas !here discre"ancies in domestic la!s and

"olicies res#lt in le)al +arriers for com+attin) tax and

other financial crimes/•

The re,#irement to notify a s#s"ect that a treaty re,#est has +een made

• The re,#irement of d#al criminality

• Thresholds for ,#alifyin) an act as a criminal offense

• Differences in definin) the act#s re#s of tax crimes• The choice of the international le)al instr#ment to re,#est

information

• The admissi+ility re,#irements for information to +e )ien in

eidence


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On-Goin) OECD @or%

O"erational +arriers for com+attin) tax and other

financial crimes/

• Delays &in handlin)( domestic time limitations( d#e to

differences in the la!s and "rocesses in res"ondin) co#ntry(lac% of reso#rces in res"ondin) co#ntry( re,#est to !ron)

a#thority( re,#est for information not o+taina+le( etc*'

• Comm#nication sin) ina""ro"riate channels for the re,#est(

findin) the ri)ht contacts( etc*'• Incom"lete "resentation of facts n%no!n !hat information

is re,#ired +y re,#ested co#ntry( etc*'

Operati!a" #arrier$ ea$ier t re%&e a!' re$"&e


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On-Goin) OECD @or%

Pro"osals for remoin) o"erational +arriers/

• Com"endi#m of information detailin) each 5#risdictionBs

a""roach to exchan)e information and information )atherin)

on +ehalf of other tax administrationsCo#ntry "rofile !hich co#ld incl#de/

• ey feat#res of the co#ntryBs le)al system( administratie and

le)al assistance "ers"ectie

•Str#ct#re and com"etences of the releant )oernmenta)encies !ho hold information releant for tax inesti)ations

• Domestic mechanisms( le)al "re-re,#isites( "roced#res etc* for

o+tainin) information( !hich may not +e readily aaila+le

!ith the com"etent a#thority


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On-Goin) OECD @or%

Co#ntry "rofile &contin#ed'/

• A list of taxes mana)ed +y the releant a#thorities

• The data so#rces and retention "olicy of releant a#thorities

• National re,#irements &for exam"le s#ch as an o+li)ation toformally notify the tax"ayer' that need to +e f#lfilled +efore

ans!erin) to a re,#est for information

Sin)le "oint of contact for each co#ntry

• A list of com"etent a#thorities or s"ecialist officers !ithex"erience in information )atherin) in the context of criminal

inesti)ations

Deelo"ment of a re,#est tem"late +y each co#ntry

All information !o#ld +e aaila+le thro#)h a sec#re internet "ortal hosted +y the OECD


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?#estions and Contacts

international co-operation and access to intelligence

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