SUPER HANDBOOK - Detecting unusual transactions - indicators.pdf

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Money Laundering Awareness

Handbook for Tax Examiners

and Tax Auditors

2009

ORGANISATION FOR ECONOMIC CO-OPERATION

AND DEVELOPMENT

The OECD is a unique forum where the governments of 30 democracies work together to

address the economic, social and environmental challenges of globalisation. The OECD is also

at the forefront of efforts to understand and to help governments respond to new developments

and concerns, such as corporate governance, the information economy and the challenges of an

ageing population. The Organisation provides a setting where governments can compare policy

experiences, seek answers to common problems, identify good practice and work to co-ordinate

domestic and international policies.

The OECD member countries are: Australia, Austria, Belgium, Canada, the Czech Republic,

Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Korea,

Luxembourg, Mexico, the Netherlands, New Zealand, Norway, Poland, Portugal, the Slovak Republic,

Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The Commission

of the European Communities takes part in the work of the OECD.

Cover image © philipus - Fotolia.com

Preface

The purpose of this handbook is to raise the awareness level of tax examiners and auditors

on money laundering. It provides guidance in identifying money laundering during the

conduct of normal tax audits. It also describes the resources and tools that are available for

effective detection and deterrence. While the handbook does not detail criminal investigation

methods, it does describe the nature and context of money laundering activities so that tax

examiners and auditors can better understand how their contribution can assist criminal

investigators in countering money laundering.

Tax administrations can adapt the handbook to suit their particular circumstances and

to take into account the varying roles that tax administrations have in relation to reporting

unusual or suspicious transactions, receiving suspicious transaction reports and investigating

money laundering offences. To aid this adaptation key areas of the handbook have been

highlighted for “Country Specific Insertions”.

While the aim of this handbook is to raise the awareness of tax examiners and tax auditors

about the possible implications of transactions or activities related to money laundering and

tax crimes, the handbook is not meant to replace domestic policies and procedures.

This handbook is available on the CTPA website www.oecd.org/ctp/taxcrimes. Versions

in different languages will also be available here.