Fighting Tax Crimes Cooperation between Financial Intelligence Units
1) Financial intelligence in Europe • Four European Union Directives on ‘Dirty Money’ : • 1) From drug offences to tax evasion: Changing Priorities? • 2) From anti-money laundering agencies to FIUs: Changing Models?
2) FIU - Questioning information collection • Financial Transaction Reports – Primary Materials for FIUs: • 1) Reporting entities at the interface of finance and security • 2) Reporting practices between ‘suspicion’ and monetary thresholds
3) FIU - Questioning information analysis • Financial Intelligence Units – Powers and Structures: • 1) Differential access to national dabases and central registers • 2) Data-repository model VS Analytic model
4) FIU - Questioning information dissemination • The Purpose of Financial Intelligence: • 1) Who are the ‘customers’ of financial intelligence? • 2) Proactive disclosure VS Reactive Disclosure
5) Questioning international cooperation • European and International Communication Channels: • 1) The international level – Egmont Group • 2) The European level – FIU.NET
6) FIU-to-FIU cooperation in face of obstacles • 1) On the (lack of) capacity to respond to international requests • 2) On the (lack of) spontaneous dissemination in the EU • 3) On the (abusive) restriction to use financial intelligence
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