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<!DOCTYPE html>     <html class="no-js" lang="en">  <head><script type="text/javascript" src="/_static/js/bundle-playback.js?v=HxkREWBo" charset="utf-8"></script> <script type="text/javascript" src="/_static/js/wombat.js?v=txqj7nKC" charset="utf-8"></script> <script>window.RufflePlayer=window.RufflePlayer||{};window.RufflePlayer.config={"autoplay":"on","unmuteOverlay":"hidden"};</script> <script type="text/javascript" src="/_static/js/ruffle/ruffle.js"></script> <script type="text/javascript"> __wm.init("https://web.archive.org/web"); __wm.wombat("https://openknowledge.worldbank.org/handle/10986/37608","20220628213031","https://web.archive.org/","web","/_static/", "1656451831"); </script> <link rel="stylesheet" type="text/css" href="/_static/css/banner-styles.css?v=S1zqJCYt" /> <link rel="stylesheet" type="text/css" href="/_static/css/iconochive.css?v=3PDvdIFv" />  <meta http-equiv="Content-Type" content="text/html; charset=UTF-8"> <meta content="text/html; charset=UTF-8" http-equiv="Content-Type"> <meta content="IE=edge,chrome=1" http-equiv="X-UA-Compatible"> <meta content="no-cache" http-equiv="Pragma"> <meta content="no-cache,no-Store" http-equiv="Cache-Control"> <meta content="width=device-width, initial-scale=1" name="viewport"> <link type="image/png" rel="shortcut icon" href="/web/20220628213031im_/https://openknowledge.worldbank.org/themes/OKR2/images/wb-favicon.png"> <link href="/web/20220628213031im_/https://openknowledge.worldbank.org/themes/OKR2/images/apple_touch_icons/AppIcon76x76@2x.png" rel="apple-touch-icon-precomposed"> <link href="/web/20220628213031im_/https://openknowledge.worldbank.org/themes/OKR2/images/apple_touch_icons/AppIcon72x72.png" sizes="72x72" rel="apple-touch-icon-precomposed"> <link href="/web/20220628213031im_/https://openknowledge.worldbank.org/themes/OKR2/images/apple_touch_icons/AppIcon76x76.png" sizes="76x76" rel="apple-touch-icon-precomposed"> <link href="/web/20220628213031im_/https://openknowledge.worldbank.org/themes/OKR2/images/apple_touch_icons/AppIcon57x57@2x.png" sizes="114x114" rel="apple-touch-icon-precomposed"> <link href="/web/20220628213031im_/https://openknowledge.worldbank.org/themes/OKR2/images/apple_touch_icons/AppIcon60x60@2x.png" sizes="120x120" rel="apple-touch-icon-precomposed"> <link href="/web/20220628213031im_/https://openknowledge.worldbank.org/themes/OKR2/images/apple_touch_icons/AppIcon72x72@2x.png" sizes="144x144" rel="apple-touch-icon-precomposed"> <link href="/web/20220628213031im_/https://openknowledge.worldbank.org/themes/OKR2/images/apple_touch_icons/AppIcon76x76@2x.png" sizes="152x152" rel="apple-touch-icon-precomposed"> <meta name="Generator" content="DSpace 5.2"> <link type="text/css" rel="stylesheet" media="" href="/web/20220628213031cs_/https://openknowledge.worldbank.org/themes/OKR2/vendor/components-font-awesome/css/font-awesome.css"> <link href="/web/20220628213031cs_/https://openknowledge.worldbank.org/themes/OKR2/styles/main.css" rel="stylesheet"> <link type="application/opensearchdescription+xml" rel="search" href="https://web.archive.org/web/20220628213031/http://openknowledge.worldbank.org:80/description.xml" title="DSpace"> <script type="text/javascript">if (top.frames.length!=0) top.location=self.document.location;</script><script> //Clear default text of emty text areas on focus function tFocus(element) { if (element.value == ' '){element.value='';} } //Clear default text of emty text areas on submit function tSubmit(form) { var defaultedElements = document.getElementsByTagName("textarea"); for (var i=0; i != defaultedElements.length; i++){ if (defaultedElements[i].value == ' '){ defaultedElements[i].value='';}} } //Disable pressing 'enter' key to submit a form (otherwise pressing 'enter' causes a submission to start over) function disableEnterKey(e) { var key; if(window.event) key = window.event.keyCode; //Internet Explorer else key = e.which; //Firefox and Netscape if(key == 13) //if "Enter" pressed, then disable! return false; else return true; } var time=new Date(); currentYear=time.getYear(); if (currentYear < 2000) { currentYear = currentYear + 1900; } </script><script src="/web/20220628213031js_/https://openknowledge.worldbank.org/themes/OKR2/vendor/modernizr/modernizr.js"> </script><script src="/web/20220628213031js_/https://openknowledge.worldbank.org/themes/OKR2/vendor/handlebars/handlebars.min.js"> </script><script> (function() { atmire = window.atmire || {}; atmire.Handlebars = atmire.Handlebars || Handlebars; })(); </script> <title>Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes</title> <link rel="schema.DCTERMS" href="http://purl.org/dc/terms/"/> <link rel="schema.DC" href="http://purl.org/dc/elements/1.1/"/> <meta name="DC.creator" content="Brun, Jean-Pierre"/> <meta name="DC.creator" content="Cebreiro Gomez, Ana"/> <meta name="DC.creator" content="Julien, Rita"/> <meta name="DC.creator" content="Waruguru, Joy"/> <meta name="DC.creator" content="Ndubai, Joy Waruguru"/> <meta name="DC.creator" content="Owens, Jeffrey"/> <meta name="DC.creator" content="Siddhesh, Rao"/> <meta name="DC.creator" content="Soto, Yara Esquivel"/> <meta name="DCTERMS.dateAccepted" content="2022-06-28T18:18:23Z" scheme="DCTERMS.W3CDTF"/> <meta name="DCTERMS.available" content="2022-06-28T18:18:23Z" scheme="DCTERMS.W3CDTF"/> <meta name="DCTERMS.issued" content="2022" scheme="DCTERMS.W3CDTF"/> <meta name="DC.identifier" content="978-1-4648-1873-8"/> <meta name="DC.identifier" content="http://hdl.handle.net/10986/37608" scheme="DCTERMS.URI"/> <meta name="DCTERMS.abstract" content="Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxes. Prepared jointly by the World Bank and the United Nations Office on Drugs and Crime (UNODC) Stolen Asset Recovery Initiative (StAR) and the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, this report offers analysis, case studies, examples of legal and operational frameworks, and recommendations that policy makers can use to enhance cooperation between tax authorities and law enforcement agencies at the national and international levels. This study is designed to serve as a reference and source of advocacy for policy makers, but it may be useful to other practitioners as well, including law enforcement officials, investigating magistrates, and prosecutors. Specifically, chapters present strategic considerations for establishing communication channels between tax and criminal investigative agencies; suggestions for combining tax and financial crime prosecution as part of an interagency asset recovery strategy; and approaches to developing interagency information exchange at the regional and international levels. It concludes with recommendations on ways to enhance the roles of both the tax authorities in combating money laundering and corruption and of the law enforcement authorities in recovering the proceeds of tax crimes." xml:lang="en"/> <meta name="DC.publisher" content="Washington, DC: World Bank"/> <meta name="DC.relation" content="CC BY 3.0 IGO"/> <meta name="DC.rights" content="http://creativecommons.org/licenses/by/3.0/igo" scheme="DCTERMS.URI"/> <meta name="DC.subject" content="FIGHTING CORRUPTION"/> <meta name="DC.subject" content="REDUCTION OF CORRUPTION"/> <meta name="DC.subject" content="GOVERNANCE"/> <meta name="DC.subject" content="STAR INITIATIVE"/> <meta name="DC.subject" content="TAX CRIMES"/> <meta name="DC.subject" content="MONEY LAUNDERING"/> <meta name="DC.subject" content="ASSET RECOVERY"/> <meta name="DC.subject" content="STOLEN ASSET"/> <meta name="DC.title" content="Taxing Crime" xml:lang="en"/> <meta name="DC.type" content="Book" xml:lang="en"/> <meta name="DC.type" content="Livre" xml:lang="fr"/> <meta name="DC.type" content="Libro" xml:lang="es"/> <meta name="DC.relation" content="World Bank"/> <meta name="DC.title" content="A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes" xml:lang="en"/> <meta content="FIGHTING CORRUPTION; REDUCTION OF CORRUPTION; GOVERNANCE; STAR INITIATIVE; TAX CRIMES; MONEY LAUNDERING; ASSET RECOVERY; STOLEN ASSET; Book; Livre; Libro" name="citation_keywords"> <meta content="978-1-4648-1873-8" name="citation_isbn"> <meta content="Taxing Crime" name="citation_title"> <meta content="Washington, DC: World Bank" name="citation_publisher"> <meta content="10.1596/978-1-4648-1873-8" name="citation_doi"> <meta content="Brun, Jean-Pierre" name="citation_author"> <meta content="Cebreiro Gomez, Ana" name="citation_author"> <meta content="Julien, Rita" name="citation_author"> <meta content="Waruguru, Joy" name="citation_author"> <meta content="Ndubai, Joy Waruguru" name="citation_author"> <meta content="Owens, Jeffrey" name="citation_author"> <meta content="Siddhesh, Rao" name="citation_author"> <meta content="Soto, Yara Esquivel" name="citation_author"> <meta content="https://openknowledge.worldbank.org/bitstream/10986/37608/1/9781464818738.pdf" name="citation_pdf_url"> <meta content="2022" name="citation_date"> <meta content="https://openknowledge.worldbank.org/handle/10986/37608" name="citation_abstract_html_url"> <meta property="og:image" content="https://web.archive.org/web/20220628213031im_/https://openknowledge.worldbank.org/bitstream/handle/10986/37608/cover.png?sequence=3&isAllowed=y"> <script> if (!window.DSpace) { window.DSpace = {}; } window.DSpace.locale = 'es';</script> </head><body> <header class="inherit-background"> <div class="ribbon hidden"> <div class="container"> <span class="ribbon-text">Open Knowledge Repository content related to COVID-19 / coronavirus can be found <a href="https://web.archive.org/web/20220628213031/https://openknowledge.worldbank.org/discover?scope=%2F&query=%22COVID-19%22&submit=Go&sort_by=dc.date.issued_dt&order=desc">here</a>.</span><span class="close-ribbon">✕</span> </div> </div> <div class="hidden" id="socialOverlay"> <div id="socialOverlay_container"> <div id="socialOverlay_title"> <h2>Siga a Publicaciones del Banco Mundial en <a href="https://web.archive.org/web/20220628213031/http://www.facebook.com/worldbankpublications" target="_blank">Facebook</a>, <a href="https://web.archive.org/web/20220628213031/http://twitter.com/WBPubs" target="_blank">Twitter</a> o <a href="https://web.archive.org/web/20220628213031/https://www.linkedin.com/company/the-world-bank" target="_blank">LinkedIn</a> </h2> </div> </div> </div> <div class="container wb-logo-container hidden-xs"> <a href="https://web.archive.org/web/20220628213031/http://www.worldbank.org/" class="wb-logo wb-logo-es"><img src="/web/20220628213031im_/https://openknowledge.worldbank.org/themes/OKR2//images/logo-wb-header-es.svg" class="wb-logo-top"></a> <div class="pull-right"> <li class="dropdown" id="ds-language-selection"> <a data-toggle="dropdown" class="dropdown-toggle btn btn-default" role="button" href="#" id="language-dropdown-toggle"><span class="hidden-xs">Español - 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<div class="col-xs-6 col-sm-12 item-stat-col"> <div data-priority="2" data-dso-type="2" class="embed-cua-widget" data-widget-id="abstract-views" data-dso-id="76953"></div> <div class="embed-cua-widget" data-priority="2" data-dso-type="2" data-widget-id="abstract-views-past-year" data-dso-id="76953"></div> </div> <div class="col-xs-6 col-sm-12 item-stat-col"> <div class="embed-cua-widget" data-priority="2" data-dso-type="2" data-widget-id="file-downloads" data-dso-id="76953"></div> <div class="embed-cua-widget" data-priority="2" data-dso-type="2" data-widget-id="file-downloads-past-year" data-dso-id="76953"></div> </div> <div class="okr-item-page-field-wrapper col-xs-6 metadata-col col-sm-12"> <h5>Descargar</h5> <span class="embed-cua-widget" data-dso-type="2" data-widget-id="item-bitstream-downloads" data-dso-id="76953"></span> <div class="bitstream-link-wrapper"> <a class="bitstream-link" href="/web/20220628213031/https://openknowledge.worldbank.org/bitstream/handle/10986/37608/9781464818738.pdf?sequence=1&isAllowed=y"><img class="ds-file-icon-small" src="/web/20220628213031im_/https://openknowledge.worldbank.org/themes/OKR2//images/filetype-icons/pdf.png">PDF en inglés</a><span class="bitstream-size">2.073Mb</span><span class="bitstream-stats" data-dso-type="0" data-widget-placeholder="bitstream-downloads" data-dso-id="340205"></span> </div> </div> <div class="okr-item-page-field-wrapper col-xs-6 metadata-col col-sm-12"> <h5>Fecha</h5> <div class="simple-item-view-other word-break">2022</div> </div> <div class="okr-item-page-field-wrapper metadata-col col-xs-12 col-sm-12"> <h5>Autor</h5> <div class="authorprofile-item-view-link"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/author-page?author=Brun%2C+Jean-Pierre">Brun, Jean-Pierre</a> </div> <div class="authorprofile-item-view-link"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/discover?filtertype_1=author&filter_relational_operator_1=equals&filter_1=Cebreiro+Gomez%2C+Ana&rpp=10&sort_by=dc.date.issued_dt&order=desc">Cebreiro Gomez, Ana</a> </div> <div class="authorprofile-item-view-link"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/discover?filtertype_1=author&filter_relational_operator_1=equals&filter_1=Julien%2C+Rita&rpp=10&sort_by=dc.date.issued_dt&order=desc">Julien, Rita</a> </div> <div class="authorprofile-item-view-link"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/discover?filtertype_1=author&filter_relational_operator_1=equals&filter_1=Waruguru%2C+Joy&rpp=10&sort_by=dc.date.issued_dt&order=desc">Waruguru, Joy</a> </div> <div class="authorprofile-item-view-link"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/discover?filtertype_1=author&filter_relational_operator_1=equals&filter_1=Ndubai%2C+Joy+Waruguru&rpp=10&sort_by=dc.date.issued_dt&order=desc">Ndubai, Joy Waruguru</a> </div> <div class="authorprofile-item-view-link"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/discover?filtertype_1=author&filter_relational_operator_1=equals&filter_1=Owens%2C+Jeffrey&rpp=10&sort_by=dc.date.issued_dt&order=desc">Owens, Jeffrey</a> </div> <div class="authorprofile-item-view-link"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/discover?filtertype_1=author&filter_relational_operator_1=equals&filter_1=Siddhesh%2C+Rao&rpp=10&sort_by=dc.date.issued_dt&order=desc">Siddhesh, Rao</a> </div> <div class="authorprofile-item-view-link"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/discover?filtertype_1=author&filter_relational_operator_1=equals&filter_1=Soto%2C+Yara+Esquivel&rpp=10&sort_by=dc.date.issued_dt&order=desc">Soto, Yara Esquivel</a> </div> </div> <div class="okr-item-page-field-wrapper metadata-col col-xs-12 col-sm-12"> <h5>Metadata</h5> <p class="ds-paragraph item-view-toggle item-view-toggle-top"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/37608?show=full">Mostrar el registro completo de la publicación</a> </p> </div> <div class="metadata-col col-sm-12 hidden-xs"> <script src="https://web.archive.org/web/20220628213031js_/https://d1bxh8uas1mnw7.cloudfront.net/assets/embed.js" type="text/javascript"></script><span class="altmetric-embed" data-hide-no-mentions="true" data-doi="10.1596/978-1-4648-1873-8" data-badge-details="right" data-badge-type="donut"></span> </div> <div class="metadata-col col-sm-12 visible-xs altmetric-xs"> <script src="https://web.archive.org/web/20220628213031js_/https://d1bxh8uas1mnw7.cloudfront.net/assets/embed.js" type="text/javascript"></script><span class="altmetric-embed" data-hide-no-mentions="true" data-doi="10.1596/978-1-4648-1873-8" data-badge-type="donut"></span> </div> </div> </div> <div class="col-sm-8"> <div class="okr-item-page-field-wrapper abstract"> <h5 class="visible-xs">Resumen</h5>Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxes. Prepared jointly by the World Bank and the United Nations Office on Drugs and Crime (UNODC) Stolen Asset Recovery Initiative (StAR) and the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, this report offers analysis, case studies, examples of legal and operational frameworks, and recommendations that policy makers can use to enhance cooperation between tax authorities and law enforcement agencies at the national and international levels.  This study is designed to serve as a reference and source of advocacy for policy makers, but it may be useful to other practitioners as well, including law enforcement officials, investigating magistrates, and prosecutors. Specifically, chapters present strategic considerations for establishing communication channels between tax and criminal investigative agencies; suggestions for combining tax and financial crime prosecution as part of an interagency asset recovery strategy; and approaches to developing interagency information exchange at the regional and international levels. It concludes with recommendations on ways to enhance the roles of both the tax authorities in combating money laundering and corruption and of the law enforcement authorities in recovering the proceeds of tax crimes.</div> <div class="okr-item-page-field-wrapper"> <h5>Cita</h5> <div class="citation"> <span>“Brun, Jean-Pierre; Cebreiro Gomez, Ana; Julien, Rita; Waruguru, Joy; Ndubai, Joy Waruguru; Owens, Jeffrey; Siddhesh, Rao; Soto, Yara Esquivel. 2022. <span class="italic">Taxing Crime : A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes</span>. Washington, DC: World Bank. © World Bank. https://openknowledge.worldbank.org/handle/10986/37608 License: CC BY 3.0 IGO.”</span> </div> </div> <div class="okr-item-page-field-wrapper uri"> <h5>URI</h5> <span><a href="https://web.archive.org/web/20220628213031/http://hdl.handle.net/10986/37608">http://hdl.handle.net/10986/37608</a></span> </div> <div class="okr-item-page-field-wrapper collections"> <h5>Colección(es)</h5> <h3 class="ds-list-head">Este ítem aparece en la(s) siguiente(s) colección(ones)</h3> <ul class="ds-referenceSet-list">  <li> <a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2172">Iniciativa StAR (Recuperación de activos robados)</a> <br> </li> </ul> </div> <p class="bottomMarginSmallScreen"></p> </div> </div> </div> </div> <div id="aspect_statistics_StatletTransformer_div_showStats" class="ds-static-div"> <p id="aspect_statistics_StatletTransformer_p_statslink" class="ds-paragraph "> <a href="#" class="btn btn-default">Mostrar información estadística</a><input id="aspect_statistics_StatletTransformer_field_contextpath" class="ds-hidden-field form-control" name="contextpath" type="hidden" value=""><input id="aspect_statistics_StatletTransformer_field_statlet-ms-hide" class="ds-hidden-field form-control" name="statlet-ms-hide" type="hidden" value="Ocultar información estadística"><input id="aspect_statistics_StatletTransformer_field_statlet-ms-ajax-timeout" class="ds-hidden-field form-control" name="statlet-ms-ajax-timeout" type="hidden" value="El servidor no respondió a tiempo. 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Intente de nuevo más tarde."><input id="aspect_statistics_StatletTransformer_field_statlet-ajax-call" class="ds-hidden-field form-control" name="statlet-ajax-call" type="hidden" value="/statlet/em/handle/10986/37608"><input id="aspect_statistics_StatletTransformer_field_statlet-ajax-handle" class="ds-hidden-field form-control" name="statlet-ajax-handle" type="hidden" value="10986/37608"> </p> </div> <div id="aspect_discovery_RelatedItems_div_item-related-container" class="ds-static-div"> <h2 class="ds-head related-recommended-head item-page-reference-list-title">Elementos relacionados</h2> <div id="aspect_discovery_RelatedItems_div_item-related" class="ds-static-div secondary related"> <p class="ds-paragraph">Mostrando resultados relacionados por título, autor y tema</p> <ul class="ds-artifact-list list-unstyled">  <li class="ds-artifact-item odd"> <div class="item-wrapper clearfix" data-href="/handle/10986/2320"> <div class="row ds-item-summary-row"> <div class="col-sm-2 hidden-xs artifact-preview"> <div class="thumbnail artifact-preview"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2320" class="image-link"><img class="img-responsive" alt="Thumbnail" src="/web/20220628213031im_/https://openknowledge.worldbank.org/bitstream/handle/10986/2320/632580PUB0Barr0ID0186600BOX361512B0.pdf.jpg?sequence=9&isAllowed=y"></a> </div> </div> <div class="col-sm-10 col-xs-12 artifact-summary"> <div class="item-metadata"> <div class="content"> <h4> <a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2320" class="no-decor">Barreras para la recuperación de activos : análisis de las barreras principales y recomendaciones para la acción</a> </h4> </div> <span class="Z3988 hidden-xs" title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft_id=http%3A%2F%2Fwww-wds.worldbank.org%2Fexternal%2Fdefault%2Fmain%3FmenuPK%3D64187510%26pagePK%3D64193027%26piPK%3D64187937%26theSitePK%3D523679%26menuPK%3D64187510%26searchMenuPK%3D64187283%26siteName%3DWDS%26entityID%3D000333037_20110713235824&rft_id=978-0-8213-8660-6&rft_id=http%3A%2F%2Fhdl.handle.net%2F10986%2F2320&rft_id=000333037_20110713235824&rft_id=14571139&rft_id=63258&rft_id=10.1596%2F978-0-8213-8660-6&rfr_id=info%3Asid%2Fdspace.org%3Arepository&rft.identifier=000333037_20110713235824&rft.identifier=14571139&rft.date=2011-07-13&rft.identifier=63258&rft.identifier=10.1596%2F978-0-8213-8660-6&rft.language=en&rft.language=es&rft.language=fr&rft.statistics=5307&rft.statistics=204221468338390474&rft.name=Arabic+PDFs+Available&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F5996&rft.name=Vietnamese+PDFs+Available&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F6006&rft.name=World+Bank+Training&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F11981&rft.name=StAR+Initiative+%28Stolen+Asset+Recovery%29&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F2172&rft.googlescholar=yes"> </span> <div class="content author-info"> <span><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2320" class="no-decor">Stephenson, Kevin M.; Gray, Larissa; Power, Ric; Brun, Jean-Pierre; Dunker, Gabriele; Panjer, Melissa<span> (2011-06-20)</span></a></span> </div> <div class="artifact-info hidden-xs hidden-sm hidden-md"> <span class="short-description"><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2320" class="no-decor">Los países en desarrollo pierden aproximadamente $ 20-40 mil millones cada año por causa de sobornos, malversación de fondos y otras prácticas corruptas. Sólo una mínima parte se recupera. Esta enorme brecha en la recuperación real de los activos robados apunta a la presencia de importantes barreras que impiden su recuperación. Con el fin de llenar este vacío, la Iniciativa para la Recuperación de Activos Robados (StAR) ha lanzado Barreras para la recuperación de Activos, un análisis exhaustivo de estos impedimentos y su impacto negativo. La cooperación internacional es fundamental. La Convención de las Naciones Unidas contra la Corrupción es una plataforma clave para fomentar este tipo de acción colectiva, como lo demuestran los compromisos asumidos por los gobiernos, la sociedad civil y el sector privado aun así, varias de las barreras identificadas no pueden superarse a través de la convención. Basándose en la experiencia de profesionales con experiencia práctica, este estudio tiene por objeto orientar a los responsables de formulación de políticas y promover recomendaciones prácticas ...</a></span> </div> <div class="artifact-info hidden-xs hidden-sm hidden-lg"> <span class="short-description"><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2320" class="no-decor">Los países en desarrollo pierden aproximadamente $ 20-40 mil millones cada año por causa de sobornos, malversación de fondos y otras prácticas corruptas. Sólo una mínima parte se recupera. Esta enorme brecha en la recuperación real de los activos robados apunta a la presencia de importantes barreras que impiden su recuperación. Con el fin de llenar este vacío, la Iniciativa para la Recuperación de Activos Robados (StAR) ha lanzado Barreras para la recuperación de Activos, un análisis exhaustivo de estos impedimentos y su impacto negativo. La ...</a></span> </div> <div class="artifact-info hidden-md hidden-lg"> <span class="short-description"><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2320" class="no-decor">Los países en desarrollo pierden aproximadamente $ 20-40 mil millones cada año por causa de sobornos, malversación de fondos y otras prácticas corruptas. Sólo una mínima parte se recupera. Esta enorme brecha en la recuperación real de los activos robados apunta a la presencia de importantes barreras que impiden su recuperación. Con el fin de llenar este vacío, la Iniciativa para la Recuperación de Activos ...</a></span> </div> </div> </div> </div> </div> </li>  <li class="ds-artifact-item even"> <div class="item-wrapper clearfix" data-href="/handle/10986/2264"> <div class="row ds-item-summary-row"> <div class="col-sm-2 hidden-xs artifact-preview"> <div class="thumbnail artifact-preview"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2264" class="image-link"><img class="img-responsive" alt="Thumbnail" src="/web/20220628213031im_/https://openknowledge.worldbank.org/bitstream/handle/10986/2264/594640PUB0ID18101OFFICIAL0USE0ONLY1.pdf.jpg?sequence=5&isAllowed=y"></a> </div> </div> <div class="col-sm-10 col-xs-12 artifact-summary"> <div class="item-metadata"> <div class="content"> <h4> <a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2264" class="no-decor">Manual para la recuperación de activos : una guía orientada a los profesionales</a> </h4> </div> <span class="Z3988 hidden-xs" title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft_id=http%3A%2F%2Fwww-wds.worldbank.org%2Fexternal%2Fdefault%2Fmain%3FmenuPK%3D64187510%26pagePK%3D64193027%26piPK%3D64187937%26theSitePK%3D523679%26menuPK%3D64187510%26searchMenuPK%3D64187283%26siteName%3DWDS%26entityID%3D000334955_20110208040004&rft_id=978-0-8213-8634-7&rft_id=http%3A%2F%2Fhdl.handle.net%2F10986%2F2264&rft_id=000334955_20110208040004&rft_id=13744108&rft_id=59464&rft_id=10.1596%2F978-0-8213-8634-7&rfr_id=info%3Asid%2Fdspace.org%3Arepository&rft.identifier=000334955_20110208040004&rft.identifier=13744108&rft.identifier=59464&rft.identifier=10.1596%2F978-0-8213-8634-7&rft.language=en&rft.language=es&rft.language=fr&rft.statistics=18777&rft.statistics=451121468313825691&rft.name=Russian+PDFs+Available&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F6001&rft.name=Spanish+PDFs+Available&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F6002&rft.name=French+PDFs+Available&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F5995&rft.name=Arabic+PDFs+Available&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F5996&rft.name=Chinese+PDFs+Available&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F5998&rft.name=Vietnamese+PDFs+Available&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F6006&rft.name=World+Bank+Training&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F11981&rft.name=Thai+PDFs+Available&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F12975&rft.name=StAR+Initiative+%28Stolen+Asset+Recovery%29&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F2172&rft.googlescholar=yes"> </span> <div class="content author-info"> <span><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2264" class="no-decor">Brun, Jean-Pierre; Gray, Larissa; Scott, Clive; Stephenson, Kevin M.<span> (2011-01-18)</span></a></span> </div> <div class="artifact-info hidden-xs hidden-sm hidden-md"> <span class="short-description"><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2264" class="no-decor">El robo de activos públicos de los países emergentes es un grave problema para su desarrollo. Los costes sociales de la corrupción superan con mucho al valor de los activos robados por los líderes públicos. La corrupción debilita la confianza en las instituciones públicas, daña el clima de inversión privada y arruina los mecanismos de puesta en marcha de programas de alivio de la pobreza tales como los de salud pública y educación. Recuperar el producto de la corrupción es complejo. El proceso puede ser abrumador incluso para el más experimentado de los profesionales y es excepcionalmente difícil para los que trabajan en el contexto de estados fallidos, corrupción generalizada o con recursos limitados. Este manual práctico tiene como objetivo lidiar con los retos estratégicos, de organización, de investigación y legales para la recuperación de activos robados tanto mediante la confiscación penal, la confiscación sin condena, las acciones civiles u otras alternativas. Proporciona métodos comunes para la recuperación de activos robados localizados en otras jurisdicciones, identifica los ...</a></span> </div> <div class="artifact-info hidden-xs hidden-sm hidden-lg"> <span class="short-description"><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2264" class="no-decor">El robo de activos públicos de los países emergentes es un grave problema para su desarrollo. Los costes sociales de la corrupción superan con mucho al valor de los activos robados por los líderes públicos. La corrupción debilita la confianza en las instituciones públicas, daña el clima de inversión privada y arruina los mecanismos de puesta en marcha de programas de alivio de la pobreza tales como los de salud pública y educación. Recuperar el producto de la corrupción es complejo. El proceso puede ser abrumador incluso para el más experimentado ...</a></span> </div> <div class="artifact-info hidden-md hidden-lg"> <span class="short-description"><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/2264" class="no-decor">El robo de activos públicos de los países emergentes es un grave problema para su desarrollo. Los costes sociales de la corrupción superan con mucho al valor de los activos robados por los líderes públicos. La corrupción debilita la confianza en las instituciones públicas, daña el clima de inversión privada y arruina los mecanismos de puesta en marcha de programas de alivio de la pobreza tales como los de ...</a></span> </div> </div> </div> </div> </div> </li>  <li class="ds-artifact-item odd"> <div class="item-wrapper clearfix" data-href="/handle/10986/34843"> <div class="row ds-item-summary-row"> <div class="col-sm-2 hidden-xs artifact-preview"> <div class="thumbnail artifact-preview"> <a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/34843" class="image-link"><img class="img-responsive" alt="Thumbnail" src="/web/20220628213031im_/https://openknowledge.worldbank.org/bitstream/handle/10986/34843/9781464816161.pdf.jpg?sequence=3&isAllowed=y"></a> </div> </div> <div class="col-sm-10 col-xs-12 artifact-summary"> <div class="item-metadata"> <div class="content"> <h4> <a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/34843" class="no-decor">Asset Recovery Handbook : A Guide for Practitioners, Second Edition</a> </h4> </div> <span class="Z3988 hidden-xs" title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft_id=https%3A%2F%2Fdocuments.worldbank.org%2Fen%2Fpublication%2Fdocuments-reports%2Fdocumentdetail%2F502771607689049444%2Fasset-recovery-handbook-a-guide-for-practitioners&rft_id=978-1-4648-1616-1&rft_id=http%3A%2F%2Fhdl.handle.net%2F10986%2F34843&rft_id=154948&rft_id=10.1596%2F978-1-4648-1616-1&rfr_id=info%3Asid%2Fdspace.org%3Arepository&rft.date=2020-12-10&rft.identifier=154948&rft.identifier=10.1596%2F978-1-4648-1616-1&rft.language=en&rft.statistics=29119&rft.statistics=502771607689049444&rft.name=StAR+Initiative+%28Stolen+Asset+Recovery%29&rft.link=https%3A%2F%2Fopenknowledge.worldbank.org%2Fhandle%2F10986%2F2172&rft.googlescholar=yes"> </span> <div class="content author-info"> <span><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/34843" class="no-decor">Brun, Jean-Pierre; Sotiropoulou, Anastasia; Gray, Larissa; Scott, Clive; Stephenson, Kevin M.<span> (2020-12-10)</span></a></span> </div> <div class="artifact-info hidden-xs hidden-sm hidden-md"> <span class="short-description"><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/34843" class="no-decor">The Asset Recovery Handbook: A Guide for Practitioners has been updated in 2020 by the Stolen Asset Recovery (StAR) initiative, a joint initiative of the United Nations Office of Drugs and Crime and the World Bank focused on encouraging and facilitating a more systematic and timely return of stolen assets. Designed as a how-to manual, the handbook guides practitioners as they grapple with the strategic, organizational, investigative, and legal challenges of recovering assets that have been stolen by corrupt leaders and hidden abroad. It provides common approaches to recovering stolen assets located in foreign jurisdictions, identifies the challenges that practitioners are likely to encounter, and introduces good practices. By consolidating into a single framework, information that is dispersed across various professional backgrounds, the handbook has enhanced the effectiveness of practitioners working in a team environment. After 10 years of serving as a recognized reference for practitioners and trainers since it was first published in 2011, the StAR initiative decided to develop ...</a></span> </div> <div class="artifact-info hidden-xs hidden-sm hidden-lg"> <span class="short-description"><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/34843" class="no-decor">The Asset Recovery Handbook: A Guide for Practitioners has been updated in 2020 by the Stolen Asset Recovery (StAR) initiative, a joint initiative of the United Nations Office of Drugs and Crime and the World Bank focused on encouraging and facilitating a more systematic and timely return of stolen assets. Designed as a how-to manual, the handbook guides practitioners as they grapple with the strategic, organizational, investigative, and legal challenges of recovering assets that have been stolen by corrupt leaders and hidden abroad. It provides ...</a></span> </div> <div class="artifact-info hidden-md hidden-lg"> <span class="short-description"><a href="/web/20220628213031/https://openknowledge.worldbank.org/handle/10986/34843" class="no-decor">The Asset Recovery Handbook: A Guide for Practitioners has been updated in 2020 by the Stolen Asset Recovery (StAR) initiative, a joint initiative of the United Nations Office of Drugs and Crime and the World Bank focused on encouraging and facilitating a more systematic and timely return of stolen assets. Designed as a how-to manual, the handbook guides practitioners as they grapple with the strategic, ...</a></span> </div> </div> </div> </div> </div> </li> </ul> </div> </div> <script> if (!window.DSpace) { window.DSpace = {}; } if (!window.DSpace.i18n) { window.DSpace.i18n = {}; } if (!window.DSpace.i18n.query_suggestions) { window.DSpace.i18n.query_suggestions = {}; } window.DSpace.i18n.query_suggestions["head_recent_submissions"]="Nuevas publicaciones en la colección";window.DSpace.i18n.query_suggestions["head_item_list"]="Resultados más destacados 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