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IMPROVING CO-OPERATION
BETWEEN TAX AND ANTI-MONEY
LAUNDERING AUTHORITIES
The views expressed in this presentation are the views of the author and do not necessarily reflect
the views or policies of the Asian Development Bank Institute (ADBI), the Asian Development
Bank (ADB), its Board of Directors, or the governments they represent. ADBI does not guarantee
the accuracy of the data included in this paper and accepts no responsibility for any consequences
of their use. Terminology used may not necessarily be consistent with ADB official terms .
Tax Authority
Information
FIU
Tax Authority
Information
FIU
Information
Tax Authority
FIU
Background
Benefits
Models
Use of STRs
Recommendati
ons
BACKGROUND
Access
% with some level of access
20
Yes
No
80
Access
% with some level of access for civil matters
30
Yes
No
70
Quality of Access
However
in many jurisdictions, while the broad legal framework
provides for the possibility to access STRs, significant
barriers often remain, whether legislative or procedural and
access is therefore limited in practice.
Sometimes legal gateways to access STRs exist, but there is no
obligation for the FIU to actually share STR information.
Sometimes access is only provided on request, meaning the
tax administration must already have a certain level of
suspicion in order to access the STR information. In other cases
STRs are only shared on a spontaneous basis.
Quality of Access
% with direct access
20
Yes
No
80
Quality of Access
% relying on spontaneous exchange - criminal
Yes
No
40
60
45
55
Yes
No
BENEFITS OF SHARING
SUSPICIOUS TRANSACTIONS
REPORTS
Benefits
for
s
R
T
C
TRs/
S
y
b
s:
a te d
Facilit Korea raise
se
ci vi l u m i n 2013
2014
f
o
f
0
l
$14
irst ha
f
n
i
0m
$33
Aus
tr
$100 alia rai
s
year m and $ es betw
e
4
info from ac 50m pe en
rma
c
tion ess to F r
.
IU
61 criminal ta
x prosecution
s in
Austria in on
e year
MODELS OF SHARING
SUSPICIOUS
TRANSACTION REPORTS
USE OF SUSPICIOUS
TRANSACTION REPORTS
Use of STRs
RECOMMENDATIONS
Recommendations
Subject to the necessary safeguards, tax
administrations should have the fullest possible
access to the STRs received by the FIU in their
jurisdiction.
Jurisdictions should look to not only provide the
legislative framework to allow tax administration
access to STRs, but also look to ensure the
operational structure and procedures facilitate the
maximum effectiveness in the use of STRs.