The establishment of the OECD Asia-Pacific academy for tax and financial crime investigation

Pages:541-554
SUMMARY

Purpose This viewpoint paper has two purposes: One is to argue that the Academy activities should increasingly be promoted and used for disseminating the practical and useful skills for the related law enforcement people who fight against financial crime, while the other is to contribute to the basis of discussions and further academy research. Design/methodology/approach This study summarizes... (see full summary)

 
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The establishment of the OECD
Asia-Pacic academy for tax and
nancial crime investigation
Akira Matsuoka
Department of Business Administration, Toyohashi Sozo University,
Toyohashi, Japan
Abstract
Purpose This viewpoint paper has two purposes: One is to argue that the Academy activities should
increasingly be promoted and used for disseminating the practical and useful skills for the related law
enforcement people who ght against nancial crime, while the other is to contribute to the basis of
discussionsand further academy research.
Design/methodology/approach This study summarizesand indicates potential usefulness of the new
academy,specializing in the related social and political contexts in qualitativeand descriptive ways.
Findings This study indicates that the newacademy activities in Japan would continue for a long time,
thus providing immediately useful skillsetsfor the investigators and ofcers at the very frontline who face
againstvarious nancial crimes.
Originality/value While little research has been doneabout the series of related academy activities by
OECD, this study describes the historical background and usefulness of the academy of the OECD in a
specializedmanner, thus showing its linkage with FATF.
Keywords FATF, The OECD academy for tax and nancial crime investigation,
The OECD Oslo dialogue, The whole-governmental approach
Paper type Viewpoint
Introduction
2019 was the inaugural year for the national tax agency (NTA) and the national tax college
(NTC) of Japan. In 2019, the Organisation for Economic Co-operation and Development
(OECD) Asia-Pacic Academy for Tax and Financial Crime Investigation was launched at
the NTC of Japan, which is a training center for tax investigators of the NTA of Japan
(OECD, 2020d). The Asia-Pacic Academyis a sister-like version to the OECD International
Academy for Tax Crime Investigation, which has been hosted by the Italian Government
since 2013. Since the OsloDialogue of 2011, the international society has strongly recognized
the importance of measures against nancial crime, including money laundering, terrorist
nancing, corruption, briberyand tax evasion. To combat these criminal activities, the Oslo
Dialogue indicated the importance of promoting greater transparency,”“more effective
intelligence gathering and analysisand improvements in co-operation and information
sharing between government agencies and between countries to prevent, detect and
The author would like to thank family-like friends, Brenda Cole, Tanya Zucconi, Mitt, Yogi and
Aection in Massachusetts for all the helpful support and comments. The author would also like to
thank the OECD sta, Juergen Leske and Emma Scott, who supported the authorseort to devise
this article. Furthermore, the author appreciates the anonymous reviewers of Journal of Financial
Regulation and Compliance for their tremendously useful inputs.
Financial
crime
investigation
541
Received10 December 2019
Revised11 February 2020
20March 2020
Accepted24 March 2020
Journalof Financial Regulation
andCompliance
Vol.28 No. 4, 2020
pp. 541-554
© Emerald Publishing Limited
1358-1988
DOI 10.1108/JFRC-12-2019-0139
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