Misuse of Technology in Financial Crimes
Specialty Pilot Programme

ON-SITE (Ostia, Italy)

31 March - 4 April 2025

Welcome to the Misuse of Technology in Financial Crimes (Specialty) Pilot Programme OECD International Academy for Tax and Financial Crime Investigation

31 March - 4 April 2025, Ostia, Italy

The purpose of this site is to provide a collaborative web space for sharing course materials, ideas, and information. This space also facilitates ongoing networking among participants through the participants list. For further information or to make a request to upload materials, please contact the Tax Crime Academy Secretariat at: italy-taxacademy@oecd.org.

Course Synopsis

The OECD Academy's specialty programme, “Misuse of Technology in Financial Crimes”, provides a comprehensive overview of how emerging technologies are exploited to facilitate tax evasion, money laundering and other financial crimes. This programme equips participants with the knowledge and tools necessary to address these sophisticated challenges effectively.

Key Topics Covered:

• Big Data in Financial Crime: Understanding its role in identifying and mitigating financial crimes.

• Financial Technology (Fintech) Misuse and Emerging Crimes: How financial technology is exploited for illegal activities.

• AI and ChatGPT: The role of artificial intelligence in both facilitating and combating financial crimes.

• Crypto Assets and Blockchain: Analyzing the risks associated with cryptocurrencies, decentralized finance, and NFTs.

• Money Laundering Risks from Crypto Misuse: Identifying vulnerabilities and implementing effective countermeasures.

Case Studies and Participant Collaboration:

• Real-world examples showcasing the misuse of technology in financial crimes.

• Interactive discussions to share insights and experiences from participants.

Importance of Understanding Technology Risks in Financial Crimes:

• Technology is a double-edged sword in the financial sector. While it offers immense benefits in the fight against financial crime, it also creates opportunities for sophisticated crimes, including:

o Tax evasion using decentralized finance platforms.

o Money laundering through NFTs and cryptocurrency exchanges.

o Exploitation of AI and fintech innovations for illicit gains.

Understanding these risks is crucial for strengthening investigative and enforcement capabilities, protecting public finances, and ensuring the integrity of the global financial system.

This programme empowers participants to recognize and address the challenges posed by technological advancements, fostering a collaborative approach to combating financial crimes in the modern era.

Relevant Publications

Click here for a full list of OECD publications and reports on tax and crime

• Fighting Tax Crime - The Ten Global Principles, Second Edition

• Designing a National Strategy against Tax Crime

• Combatting Tax Crimes More Effective in APEC Economies

• Tax Crime Investigation Maturity Model

• Ending the Shell Game: Cracking down on the Professionals who enable Tax and White Collar Crimes

• Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors

• Improving Co-operation between Tax Authorities and Anti-Corruption Authorities in Combating Tax Crime and Corruption

• Effective Inter-Agency Co-Operation in Fighting Tax Crimes and Other Financial Crimes (Third Edition)

• Shining Light on the Shadow Economy: Opportunities and threats

• Technology Tools to Tackle Tax Evasion and Tax Fraud

• Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

• A Beneficial Ownership Implementation Toolkit

Tax and Crime E-learning modules

Click here for a full list of online courses currently available and a direct link to the registration portal (KSPta).

• Money Laundering and Terrorist Financing Indicators: a handbook for tax auditors and tax examiners. (60 min)

This e-learning module provides specific money laundering and terrorist financing indicators that will help auditors and examiners identify these activities during the course of their normal tax audits. The course, which includes a great number of case studies, describes the nature of money laundering and terrorist financing activities, emphasizes the roles of auditors and examiners in countering these practices, and describes practical resources and tools that are available for effective detection and deterrence. The course is based on the OECD publication ‘Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors’. Register for free and obtain your OECD certificate. Register here.

• Fighting Tax Crime: The Ten Global Principles (60 min)

The Fighting Tax Crime: Ten Global Principles sets out the 10 essential principles for effectively fighting tax crimes. It covers the legal, institutional, administrative, and operational aspects that countries should put in place in order to fight effectively tax crimes and other financial crimes. The principles were designed drawing on the insights and experience of jurisdictions around the world. The purpose is to allow jurisdictions to benchmark their legal and operational framework, and identify areas where improvements can be made. Register here.

• The Tax Crime Investigation Maturity Model (60 min)

The Tax Crime Investigation Maturity Model aims to help jurisdictions understand where they stand in the implementation of the OECD's Fighting Tax Crime: The Ten Global Principles, based on a set of empirically observed indicators. By setting out indicators for each increasing level of maturity, the model also charts out an evolutionary path for future progress towards the most cutting-edge practices in tax crime investigation across four levels of maturity: Emerging, Progressing, Established and Aspirational. This e-learning module will introduce you to the Maturity Model self-assessment tool, explaining why it is useful and allowing you to understand the four different levels of maturity and how to evaluate them in practice. The module also provides practical visualisations to understand how to conduct the assessment in practice, and how to organise a self-assessment workshop. Register here.