The published a Recommendation on cooperation between tax and other law enforcement bodies to deal with serious crimes in 2010. Under this recommendation countries were expected to ensure that effective legal frameworks were implemented to facilitate reporting by tax examiners of any suspicions arising during their work about the possibility of serious crime being committed. Following this, the first Forum on Tax and Crime was held in Oslo in March 2011. The Forum looked at the whole range of financial crime such as money laundering and corruption as well as tax crime. The Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors has now been issued to support these developments.
The Handbook looks at corruption that might be encountered by tax examiners and tax auditors in the course of their work. It looks at the indicators of possible corruption, giving special attention to the indicators arising from a taxpayer’s transactions, money flows and the internal and external environment within which the taxpayer is operating. Indicators concerning outcomes of the taxpayer’s business are also examined. These might include benefits from favourable treatment by government agencies or supplies, unusual success at obtaining contracts, contracts granted to the taxpayer without the need for a public tender or incriminating correspondence. The Handbook gives examples to back up its guidance and points the reader towards other useful resources.
