SLIDE 1
Asset and interest declarations
5 September 2018, UNCACC, Vienna
- Dr. Tilman Hoppe, LL.M.
2
- 1. Financial logic
- 2. Detecting conflicts of interest
- 3. Access to foreign data
Asset and interest declarations 5 September 2018, UNCACC, Vienna Dr. - - PowerPoint PPT Presentation
Asset and interest declarations 5 September 2018, UNCACC, Vienna Dr. - - PowerPoint PPT Presentation
Asset and interest declarations 5 September 2018, UNCACC, Vienna Dr. Tilman Hoppe, LL.M. 1. Financial logic 2. Detecting conflicts of interest 3. Access to foreign data 2 1. Financial logic 3 Where do we put cash in the balance sheet? Income
SLIDE 2
SLIDE 3
3
- 1. Financial logic
SLIDE 4
4
Where do we put cash in the balance sheet? Income Assets
SLIDE 5
5
- 2. Detecting conflicts of interest
Official duties incompatibilities Public
- fficial
conflicts of interest visible hidden hidden
SLIDE 6
6
- 3. Access to foreign data
Countries cooperating cross-border
- n verification of tax declarations
SLIDE 7
7
Countries cooperating cross-border on verification of asset declarations (= zero)
SLIDE 8
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SLIDE 9
9
References:
- Council of Europe/Tilman Hoppe, Manual on
processing and verifying income and asset declarations (2014)
- ReSPA/Tilman Hoppe, Methodology for detecting
hidden conflicts of interest (2017)
- Draft International Treaty on Exchange of Data for