What will you learn

This online course will cosists of three live webinars and two assignments for partciipants.

First webinar will focus on Dutch approach: ‘Detection to trial’ of Fiscal (Online) Fraud. Components of the webinar will be:

1. Introduction: Participants will receive a general exploration of the Dutch Tax and Customs Administration (DTCA). Dutch experts will explain their aaproach  to risks, errors (carelessness) and fraud.  
2. Fraud policy: Focus will be on surveillance and fraud detection, ways of combating deliberate errors/fraud. Real examples of teams/collaborations with or within the Dutch tax administration will be shared. 
3. Fraud phenomena:  Participants will try to answer following fundamental questions: How do we distinguish fraud phenomena? And how do we measure the nature, extent and damage of the different forms of fraud? Etc.
4. Introducing online trade:  Participants will compare their definitions for online trade and e-commerce.
5. Case study online trade: Dutch experts will share criminal court case on online trade from the Fiscal Information and Investigation Service and lessons learnt.

Participants will be asked to submit first assignment after the first webinar. 

During second webinar participants and experts will discuss key findings of  first assignment and will introduce Digital Economy and E-commerce. Components of the webinar will be:

1. Introduction: Participants will receive a brief overview of the Dutch Tax and Customs Administration (DTCA) in the context of digital economy and e-commerce and main players. 
2. Digital economy:  Participants will discuss what exactly is digital economy and its three forms.  Furthermore, participants will learn more about the consequential compliance risks of these forms.
3. Introducing e-commerce: Definition of e-commerce will be explored. Participants will compare transactions and manifestations of e-commerce in their  countries.
4. Tax fraud in e-commerce: Participants will go into the risks of fraud within the different types of transactions. What kinds of surveillance and interventions are there and what are their effects?
5. Best practice: the added value of cooperation: Duscussion will focus on partnerships and collaborations there are between Customs, Taxes, fiscal investigation services and policy makers in the countries of the participants. 

Participants will be asked to submit second assignment after the second webinar. 

During third webinar participants and experts will discuss key findings of second assignment and will summarize overall conclusions,  emphasize the importance of cooperation  and take a look into the future.

Who should attend

This course is designed for officers from risk management units, customs and tax fraud investigation units.

Faculty

Following representatives of  Dutch Tax and Custom Administration will lead the course:

• Ms. Jip MURIS
• Mr. Robert van den POL 
• Mr. Gerhard van WILGEN
• Mr. Bert de WIT

 

Partners

This learning initiative was supported by: