Tax Crime and Fraud
Investigation

MODULE 1: MANAGING AND LEADING INVESTIGATIONS – DOMESTIC AND INTERNATIONAL

• • Introduction
  • The importance of financial investigations
  • Management of financial investigations
  • Leadership skills
  • Managing limited resources
  • Domestic investigations
  • International investigations

MODULE 2: BENEFICIAL OWNERSHIP

• • The fundamentals of ownership
  • Asset ownership and their tax commitments
  • Misuse of corporate legislations
  • Offshore companies and tax crimes

MODULE 3: INVESTIGATIVE TECHNIQUES

• • Sources of information
  • The investigative responsibility of banks and other economic institutions
  • Prosecutorial and investigative challenges
  • Threats and risks assessments
  • Tools for effective investigation

MODULE 4: COMPLEX MONEY LAUNDERING

• • Illicit flows of finances
  • Track money in complex financial arrangements
  • Case study: Money laundering in an industry of choice

MODULE 5: BRIBERY AND CORRUPTION

• • Bribery and corruption awareness
  • Role of tax and financial crime investigators in combating offences
  • Awareness for tax examiners and auditors
  • Issues pertaining to bribery and other types of corruption
  • Support on how to recognise indicators of potential bribery attempts
  • Corruption in the direction of routine tax assessments and audits

MODULE 6: INTERNATIONAL CO-OPERATION

• • Risks posed by corruption and money laundering
  • Effective co-operation between government agencies and countries
  • Current initiatives to improve inter-agency co-operation

MODULE 7: FINANCIAL INTELLIGENCE UNITS

• • Usage of modern techniques to identify connections between suspects of financial crimes
  • Various agencies involved in the battle against financial crimes
  • International instruments available

MODULE 8: SUSPICIOUS TRANSACTIONS REPORTS

• • Electronic sales suppression
  • False invoicing
  • Identifying tax crimes via transaction reports
  • Checklist to audit corporate reports

MODULE 9: INTELLIGENCE ANALYSIS

• • Analysis of different co-operation models
  • Combating financial crime
  • Models for sharing information between tax administration and law enforcement units
  • The role of the Financial Information Unit and financial regulators

MODULE 10: ADVANCED INTERVIEWING TECHNIQUES

• • Methods of proof
  • Planning, conducting and recording interviews
  • Best practices
  • International initiatives
  • Planning, conducting and recording interviews
  • Investigative techniques
  • Effective interview guidelines
  • Dos and don’ts of investigative interviews
  • The role of human psychology in conducting investigative interviews

MODULE 11: IDENTIFYING, FREEZING AND RECOVERING ASSETS

• • Functions of point of sales systems
  • Areas of risk to tax administrations
  • Case Study: issue of tax crime in the fisheries sector
  • Frauds over taxes on profit and earnings
  • Customs duties
  • VAT
  • Social security
  • Recovering the proceeds of crime