As the leading multilateral training centre on tax crimes, the Academy has played a major role in building global capacity for tackling tax crimes and related illicit financial flows. With the support of a range of donor organisations, the Academy has now expanded its global reach from its international training centre in Ostia, Italy, to include regional training centres for Latin America (Argentina), Africa (Kenya), and Asia Pacific (Japan), and pilots successfully underway for South Asia (India) and a Francophone Academy. So far over 3000 officials from 170 jurisdictions have received in-depth training on the core skills necessary to investigate and prosecute tax crimes and recover related stolen assets.

The OECD/UNDP TIWB-CI is a bilateral technical assistance programme tailored to the specific investigative needs of individual jurisdictions. TIWB-CI is focused on strengthening developing jurisdictions’ capacity to combat tax crime by addressing systemic challenges and enhancing investigative capacity, including through real-time resolution of complex cases.

The TIWB-CI Maldives, supported by the Australian Taxation Office, demonstrates the success of this approach. Since 2022, ATO has provided MIRA with real-time assistance on ongoing cases resulting in 5 investigations involving USD 15.3 million being finalised and referred for prosecution and another case being resolved through an amended assessment raising USD 5 million. In addition, ATO has provided a range of systemic capacity building including on the creation of an intelligence unit; development of cross-agency MOUs and a criminal investigation manual; and bespoke training.

As the leading international body on combatting tax crimes, the development and operationalisation of mechanisms for both domestic and international co-operation among tax and other financial crimes authorities is central to the TFTC’s mandate. This is reflected in a range of TFTC products and activities including:

• Handbooks and guidance for effective co-operation between tax, anti-money laundering, and anti-corruption authorities;

• Confidential material including typologies notes for investigators;

• Confidential networks, forums, and pilot programmes focused on enhancing the efficiency and effectiveness of international co-operation in criminal tax matters in practice.