Promoting Effective Collaboration between Different Law Enforcement Agencies by Means of Memorandum of Understanding

24 Pages Posted: 11 Apr 2018

See all articles by Alicja Majdanska

Alicja Majdanska

Vienna University of Economics and Business - Institute for Austrian and International Tax Law

Date Written: February 21, 2018

Abstract

Since its creation in 2011, the OECD Oslo Dialogue has promoted inter-agency co-operation as a way to counter illicit financial flows. An important component in that mechanism is the exchange of information between tax administrations, financial intelligence units and various law enforcement agencies. Although domestic legal frameworks often include the basis for sharing intelligence, there is a need to provide further modality that would operationalize the cooperation. Signing a memorandum of understanding is a potential answer.

The paper provides food for thought on how agencies may approach negotiation, drafting and enforcement of a memorandum of understanding for the exchange of information for the purpose of exchange of information. It offers a concise guidance based on practices gathered from various publications. It comments on the purpose, scope, policy and oversight of a memorandum of understanding. It also discusses how its provisions should be implemented and compliance ensured.

Suggested Citation

Majdanska, Alicja, Promoting Effective Collaboration between Different Law Enforcement Agencies by Means of Memorandum of Understanding (February 21, 2018). 2nd High-Level Conference on High Net-Worth Individuals: The Challenge They Pose for Tax Administrations, FIUs and Law Enforcement Agencies, Available at SSRN: https://ssrn.com/abstract=3158753 or http://dx.doi.org/10.2139/ssrn.3158753

Alicja Majdanska (Contact Author)

Vienna University of Economics and Business - Institute for Austrian and International Tax Law ( email )

Welthandelsplatz 1
Buildind D3
Vienna, VIenna 1020
Austria

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