Share

Reports


  • 14-March-2024

    English

    Review of Anti-Corruption Reforms in Ukraine under the Fifth Round of Monitoring - The Istanbul Anti-Corruption Action Plan

    The report assesses Ukraine’s anti-corruption reforms against a set of indicators, benchmarks and their elements under five performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. It analyses Ukraine’s efforts to amend laws, build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement.

  • 7-December-2023

    English

    Dividend Tax Fraud - Raising Awareness of Dividend Stripping Schemes

    Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.

  • 7-December-2023

    English

    Enhancing Inter-Agency Trust between Tax and other Financial Crime Authorities: Pilot Inter-Agency Trust Maturity Model and Trust Perception Survey

    This report includes the Inter-Agency Trust Maturity Model, which is a tool for jurisdictions to self-assess the level of maturity of their practices and processes for achieving and maintaining inter-agency trust, and the Inter-Agency Trust Perception Survey, which is intended to help tax and other financial crime authorities understand how they perceive each other and whether they need to work further to improve perceptions and trust.

    Related Documents

  • 22-November-2023

    English

    Misuse of Citizenship and Residency by Investment Programmes

    Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.

  • 19-October-2023

    English

    Brazil - OECD Anti-Bribery Convention

    This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Brazil.

    Related Documents

  • 19-October-2023

    English

    Canada - OECD Anti-Bribery Convention

    This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Canada.

    Related Documents

  • 8-August-2023

    English

    Public procurement in the post-war reconstruction of Ukraine – main challenges

    Post-war reconstruction in Ukraine will face challenges in public procurement, including corruption risks and lengthy procedures. Strengthening existing legal and institutional foundations, aligned with international standards, is crucial. Streamlining procurement, ensuring transparency, and promoting equality for domestic and foreign companies are vital. Central procurement institutions require support, extending to regional and local authorities. A transparent legal framework can pave the way for efficient and accountable procurement, enabling a resilient future. A unified legal framework for awarding all contracts for the reconstruction of Ukraine, regardless of the source of financing, would streamline the tendering process. It is recommendable that the framework, fully aligned with international standards, be based on the Ukrainian public procurement legislation. The multiplication of procedural rules and requirements would lead to an increase of the administrative burden and the time required of procurement officers as well as economic operators.

  • 8-August-2023

    English

    Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading - Enabling Integrity in the Energy Transition

    This Policy Guidance is a product of the Development Assistance Committee’s multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.

  • 11-July-2023

    English, PDF, 1,864kb

    ACN Annual Report

    The Anti-corruption Network for Eastern Europe and Central Asia, an outreach initiative of the OECD Working Group on Bribery, promotes anti-corruption reforms in the region to drive meaningful change. The Network’s annual update highlights its 2022 contributions to the fight against corruption.

    Related Documents

  • 12-June-2023

    English

    Law enforcement responses to corruption in emergencies: Practical guidelines

    Law enforcement responses to corruption in emergencies come with a specific set of challenges and require devising creative solutions. These Guidelines take stock of the challenges faced during the COVID-19 health crisis by enforcement authorities and map out solutions and good practices.

    Related Documents
    • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>