Fighting Tax Crimes Cooperation between Financial Intelligence Units - - PowerPoint PPT Presentation

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