GROUP 2

ISSUES CONCERNING THE INVESTIGATION OF CORPORATE CRIME
Chairperson
Co-Chairperson
Rapporteur
Co-Rapporteur
Members

Mr. Jayantha Jayasuriya
Mr. Yukitoshi Yokoyama
Ms. Mabel Correa
Ms. Sadhana Singh
Mr. Francisco Penaloza
Mr. Hiromitsu Iizuka
Mr. Maximo Navarro(Sri Lanka)(Japan)(Brazil)(South Africa)(Mexico)(Japan)(Panama)

Advisers

Professor Shintaro Naito
Professor Tae Sugiyama
Professor Ikuo Kamano(UNAFEI)(UNAFEI)(UNAFEI)

I. BACKGROUND
Corporate crime is affecting us globally. This transnational problem has a serious impact on a country’s
economy. It is important that this growing problem be tackled and that effective measures are put in place toassist in the prevention of corporate crime in our countries. International co-operation should be enhanced toensure that we all are making a concerted effort to unify our support and commitment to eradicating thiscrime. In this context, this report is based on the information obtained from the lectures delivered by theexperts in their respective fields, the individual presentations of the group members and group discussions.
Guidance, comments, suggestions and strategic advice was provided by the group advisers.

II. INTRODUCTION
Group 2 started its discussion on 13 September 2007. The group elected, by consensus, Mr. Jayasuriya as
its chairperson, Mr. Yokoyama as its co-chairperson, Ms. Correa as its rapporteur, and Ms. Singh as its corapporteur. The group was assigned to discuss “Issues Concerning the Investigation of Corporate Crime”.
The group agreed to conduct its discussion in accordance with the following agenda:
1)
2)

3)
4)

Characteristics of investigations into corporate crime: the current situation with regards to theissues concerning the investigation of corporate crime in each country;
Effective measures against corporate crime:
2.1) Acquisition of information on corporate crime;2.2) Strengthening the resources of investigative authorities;
2.3) Collection of material and electronic evidence;2.4) Measures to obtain statements and collate evidence;
Co-operation between investigative authorities at the state level;
Co-operation between foreign investigative authorities.

III. SUMMARY OF DISCUSSIONS AND DELIBERATIONS
A. Characteristics of Investigations into Corporate Crime: Issues in Each Country
The group had previously discussed the issues relating to corporate crime in plenary with other Course
colleagues, and considering the fact that Group One was tasked with contemplating the definition of“corporate crime”, Group Two therefore decided not to make any attempt to give a specific definition.
However, during the lectures and the discussions within the group, the boundaries of a broad frameworkof this type of crime were discussed. Accordingly, the group agreed that the discussions should focus on
financial/commercial/economic crimes involving corporate entities which have a serious impact on theeconomic and social stability of the countries concerned.
Members expressed their views on different aspects, such as the nature of the offence, the nature ofpotential suspects, the nature of potential witnesses and the nature of the investigative authorities.

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Having deliberated on these matters, the group identified the following as the main characteristics ofcorporate crime:
1. Involvement of Various State Agencies
Corporate crime can be committed in different ways, such as tax evasion, financial fraud, money laundering,illegal practices affecting stock exchanges, etc. Therefore, in order to conduct an efficient investigation, it isimportant to make use of strategic partners such as customs, inland revenue, stock exchange, and fair tradecommissions and to utilize the expert knowledge they posses in their respective fields.
Existing domestic systems empower different entities to investigate into each of these separate activities.
Therefore, as it stands, many different state entities conduct investigations in relation to matters pertaining tocorporate crime.
2. Effective Use of State Resources
Arising out of the consideration reflected under item A.1 supra, the group unanimously agreed it isimperative that all the resources directed into different entities be utilized in a co-ordinated manner toensure state resources are used effectively and efficiently.
3. Specialized Expertise
The group discussed extensively the different ways in which corporate crime could be committed andagreed that the developments in the technological field had provided advanced instruments and different
techniques with which wrongdoers can commit corporate crime. In addition, corporate crime involves
specialized fields such as accounting, taxation, securities and exchanges, banking and investments, andcustoms. Therefore, investigators who are generally trained to investigate ordinary crimes will facedifficulties in investigating corporate crime unless they are given extensive training and knowledge of these
new technological developments and training in specialized fields.
4. The Nature of the Witness
During the discussions all members expressed their views on the nature of potential witnesses in corporate
crime. It was agreed in many instances that co-workers and employees of the potential suspects are thepeople who would be able to provide valuable information and evidence relating to wrongdoings of thesuspects. Therefore investigations relating to corporate crime would always require addressing the security
concerns of potential witnesses. In this regard the group extensively discussed the law relating to protectionof whistleblowers in Japan and South Africa. Participants from these countries provided an overview of theirrespective legislation and the group agreed on the importance of introducing such a system in relation tocorporate crime investigations.
It was further discussed that some countries, such as South Africa, make use of the plea bargaining
system. However its application, and that it operates within the framework of the law, is important.
However, a majority of the participants were of the view that the existing systems in their respective
countries do not provide such mechanisms and any changes to the existing systems would require extensive
discussion and agreement between various state agencies in the country. This creates legal difficulties inusing these kinds of individuals as witnesses.
5. Nature of the Suspects
The group identified this feature considering the involvement of corporate entities and that the people
holding positions in the senior management of such entities are involved in the commission of corporate
crime. Their financial capabilities and economic influence and the consequent pressures that they could
exert on state agencies require independent bodies to conduct investigations into corporate crime.
6. Complexity of the Investigation
All of the above mentioned features reflect the complexity of an investigation into corporate crime.
Therefore, the group agreed to identify these features as characteristics of corporate crime. The groupfurther agreed that different activities of individuals and corporate entities, financial and commercial
transactions, transactions related to properties etc., and the involvement of different levels of jurisdictions
further reflect the complexity of corporate crime.

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7. Involvement of Different Financial and Commercial Institutions
An investigation into corporate crimes would always involve examination of material available in thebanking, financial and commercial systems as the wrongdoers would mostly use such institutions as vehicles
to commit corporate crime. Therefore, the group identified this feature as a characteristic of corporate
crime.

B. Effective Measures against Corporate Crime
1. Acquisition of Information on Corporate Crime: Current Situation and Problems
The chairperson (from Sri Lanka) described briefly how the investigative authorities seek assistancefrom a magistrate to conduct investigations. The co-chairperson (from Japan) explained the current process
regarding the Whistleblower Protection Act, which protects whistleblowers from dismissal, and that in Japan
investigative authorities obtain banking information from financial institutions, which provide theinformation voluntarily and speedily.
The participant from Panama stated that there are many ways in which the authorities in Panama canbecome aware of a crime. However, it is important that investigations conducted by the judicial police or theprosecutor reach the same objective. With regard to corporate crime, the control and supervision measuresof the regulatory authorities allow that some information about suspicious activities of a corporation can beevaluated to begin a formal investigation.
Then the participant from Mexico stated that legally, in some countries, special techniques of obtaining
information such as undercover operations, protection of offender-witnesses, controlled delivery andelectronic or other forms of surveillance, etc., can be applied only in the investigation of certain offences likeorganized crime related with money laundering and not in the investigation of corporate crime, unless thecorporation is involved or is being used as a medium or instrument to commit crime by members of anorganized criminal group. Therefore, he suggested that the group focus on the normal techniques ofinvestigation permitted by the domestic legal systems, the sources of information that are needed for theinvestigation and the way which one could obtain such information.
The participant from the Japan Fair Trade Commission (JFTC) stated the importance of anonymous
sources to initiate an investigation.
The South African participant discussed the following issues: a wide array of legislation regulates theacquisition of information, including the Criminal Procedure Act, the criminal law statutes, the Constitution of
the Republic of South Africa, the South African Police Act, etc. There are specific procedures and techniques
under the legislation which guide the management of a crime scene from the inception of a complaint, to themass media, dealing with informants and the various types of protection our laws offer. It must be mentionedthat in the Republic of South Africa every informer is treated with the utmost confidentiality and the identityof such an informer is protected. The South African law makes abundant provision for the protection not onlyof the whistleblowers but for all types of witnesses. There is also a toll free number in many countries where
callers can provide information to the police.
The other recognized sources of information are by email and Internet. The group also discussed thepractice of using the media as a source of information.
Professor Naito stated that the group should also focus on how to analyse quality information and thecredibility thereof and further asked the group to consider whether undercover operations could be aneffective way to gather evidence of corporate crime.
The participant from Panama stated that special investigative techniques can be used in the investigationof corporate crimes, such as money laundering, which are related to drug offences and some cases of fraud.
The experience in the investigation of these cases shows us that many of them involve criminalorganizations which use business entities to conceal the proceeds of illegal acts.
The participant from Mexico again stated that legally, in various countries, the special investigativetechniques that are established to gather or collect evidence in relation to organized crime cannot be applied

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in investigations of corporate crime if the offence doesn’t have any relation to organized crime; besides, hestated that he knows there are various countries which, even though they have signed and adopted theUnited Nations Convention against Transnational Organized Crime, have not made any changes in theirrespective legal systems in order to establish these special investigative techniques for the purpose ofeffectively combating organized crime, much less to investigate or combat corporate crime.
The chairperson observed that there was a question as to whether the legal framework relating toorganized crime and money laundering could be used as a guide to establishing a legal framework relating tocorporate crime. Therefore, using special methods of investigation relating to corporate crime is an issue
that has to be given more consideration by all countries.
Professor Naito mentioned that some countries do not adopt undercover operations as a method ofgathering information in terms of corporate crime. He further stated that Financial Information Units in
respective countries have the capabilities to track suspicious information, which is generally recognized as
one of the most useful and efficient sources of information of money laundering and other related offences.
The Brazilian participant stated that in the existing law in her country there is no criminal liability forcorporate crime. Therefore, the authorities have to investigate only natural persons (of the corporate entity)
who commit crime. Therefore, the participant is of the view that it is possible to use traditional techniquessuch as undercover operations, surveillance, etc. in order to gather information in relation to corporate crime.
2. Strengthening the Resources of Investigative Authorities: Current Situation and Problems
The group embarked upon discussing the strengthening of resources of investigative authorities. In thisregard the chairperson discussed the issue surrounding the need for employing persons with necessary
qualifications and skills. He further explained that in Sri Lanka graduates are directly recruited to the rank ofAssistant Superintendent of Police. To investigate corporate crime it is necessary for investigators to to
improve their specialized knowledge.
The Mexican participant said that the prosecutor or the faculty person who conducts the investigation isrequired to have special knowledge in different fields such as customs, taxes, stock exchange, accounting,etc., as well as knowledge of how the mechanism of the crime functions and how those fields work andchange; and moreover, whether it is applied or not and how things work, for example, how to trace, catch orintercept communications.
The co-chairperson said that sharing of expertise through personnel exchanges among related agencies
occurs frequently in Japan. For example, experts specialized in tax investigation from the Tokyo Regional
Taxation Bureau are posted at the Special Investigation Department of the Tokyo District Public Prosecutors
Office and at the Tokyo District Court. The co-chairperson asked how Mexico conducts its investigations,and if it is possible to share information with other countries. In that regard the participant of Mexico gave
an explanation of how an investigation is conducted in relation to organized crime and in relation to otheroffences where corporate crime is involved; and how the collected information can be shared.
According to the participant from Panama, regarding resources of investigative authorities, there arethree important categories which can be identified: human, technical and legal. In this regard, investigators
in Panama are trained in the Detective Academy where they learn investigation techniques, the legal
framework, etc. These investigators are in possession of university degrees in different areas of expertiseand they are specialized in investigating crimes such as corporate crime. It is necessary that theinvestigators are provided with the technical tools to carry out their tasks efficiently. This includes typicalexamples of technical tools such as the surveillance of suspects, and the analysis of information fromcomputing hardware and software. The participant identified the laws and the legal framework that supports
an investigation.
Regarding legal resources the group has already recognized that some countries may have gaps in theapplication of special investigative techniques in the investigation of corporate crime.
The participant from Brazil mentioned the training investigators receive at the Police Training School and126

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also the training they receive in specialized skills such as accounting, information technology, and special
investigative techniques.
The participant from South Africa discussed the following issues: From a human resource perspective a
person must undergo a course before he or she can become a detective; likewise, before joining a specialized
field detectives will undergo specialized training. Ms. Singh explained further that from a financial andlogistical perspective, detectives have sufficient legal tools for a wide range of investigative techniques.
The participant from Mexico said that even if a country has special investigative units or special faculty
agents in relation to corporate crime, training is always needed and is still not sufficient, and he therefore
expressed the need for ongoing training, taking into consideration that special fields, such as taxes, customs,
stock exchange, investments, etc., are continuously in flux, and that criminals always find new and different
ways to commit crime.
The group recognized that training is a common problem affecting all countries.
The participant from Mexico stated that in his country it is established that the prosecutor needs to takesome courses annually in order to continue to be a prosecutor, and besides, the prosecutor needs to identify
what he or she needs and take courses by him or herself if he or she wants to be specialized and investigate
in the best and most efficient way.
The co-chairperson observed that in terms of economic crime investigators have to co-operate with theauthorities of other countries. Therefore knowledge of the issues relating to mutual international cooperation and exchange of information is indispensable.
The participant from Mexico stated that it is important to know how the legal systems of other countries
function in order to know how to obtain proofs, conduct the investigation and establish co-ordination. It istime consuming to obtain information from other countries.
3. Collection of Material and Electronic Evidence: Current Situation and Problems Affecting Each Country
In this regard the chairperson stated that the group should focus on how to collect and apply thisevidence.
It was explained that the current situation in Japan is that whilst they are in the process of obtaining acourt order, investigators can impose an immediate but temporary freeze on the account.
The chairperson stated that from a Sri Lankan perspective the law recognizes that information stored aselectronic facts can be used as evidence in a trial. There is no prohibition on investigators seizing electronic
data as evidence. Experts are necessary to assist in the retrieval and analysis of evidence when required.
The co-chairperson stated that in Japan, according to the Criminal Procedure Act, electronic informationand hard copies can serve as evidence. However, the difficulty in investigation is the vast quantity of datacollected and the time within which it is required to analyze such data; in this situation experts are required.
The participants from Japan stated that it is important to collect information from the data that is stored
as electronic evidence. A difficult situation arises when an email message is stored in an external server.
The participant from Panama stated that the advancement of technological information used by criminals
creates a problem which hampers the successful investigation and prosecution of corporate crime. Evidence
such as electronic material, computer files, digital images, etc., may help during depositions and trial. In
many corporate crimes the companies secretly commit crimes and systematically hide the evidence;
therefore it is necessary to train investigators to gather this kind of evidence, which is very important toobtain in the initial stages of the investigation.
It was explained that in South Africa, the South African Police Service makes use of forensic experts whoare currently employed in the South African Police Service, to assist in obtaining electronic evidence.

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Sometimes it is necessary to use external experts to obtain evidence. However, this can be a lengthy andexpensive procedure.
The participant from Brazil stated that, as in Japan, it is possible to collect evidence from electronic data.
The problem arises with the volume of information and the time it takes to analyse such data. However, in
Brazil there are units of full-time forensic investigators but there are too few such staff in relation to thenumber of investigations.
The chairperson noted that it is necessary to provide prior notice and opportunity to the opposing party
to examine the computers and servers involved. The difficulties would arise when the server is located in aforeign jurisdiction.
The participant from Mexico said that the subject in discussion is collection of material and electronic
evidence so it relates not only to electronic evidence inside a computer or the computer itself; it covers alsofinancial and bank statements, account books, e-mail and ordinary correspondence, orders of deposit ortransfer of money, tax statements, etc., therefore the discussion must include these materials, theidentification of sources of information and how to obtain them. Besides, if the investigator or the prosecutor
knows how the mechanism of the economic or financial crime functions, he or she can identify what material
is needed to prove the elements of the crime; in other words, which is the important or necessary material
and how he or she can obtain it applying the domestic legal system of his or her own country.
The chairperson provided an overview of the subject concerned. He stated that all the laws are similar in
relation to the admissibility of computer evidence. However, issues arise in an investigation considering thevolume of such material that needs to be collected and analysed. Therefore, experts to assist in the retrieval
and analysis of such information become necessary. To obtain assistance from foreign jurisdictions one has touse mutual legal assistance. The main issue that will arise in this regard is the timeframe within which such
retrieval and analysis should be carried out, especially in terms of speedy investigations.
The participant from Mexico added that in the investigation of economic or financial crime and the collectionof material such as account books and documents in relation to the operation of the corporation, sometimes it isbetter to establish the corresponding co-ordination or co-operation with the administrative authorities whichhave the power to visit the suspect, and review and collect this material instead of obtaining a search warrant,
because such action is easier and faster. However, if the place where the material and electronic evidence islocated is private property which the other administrative authorities do not have legal power to visit and review,
it is necessary to obtain a court order or judicial warrant to collect and seize such evidence.
Professor Naito stated that, in most economic crimes, documentary evidence is critically important to prove
the facts; therefore, investigative authorities have to make every effort to collect such evidence from every
institution, especially from financial institutions. He also pointed out that, in some countries, there is difficulty
for investigative authorities in collecting documentary evidence from certain professionals, especially private
attorneys, due to their constitutional rights and legal privilege. The chairperson responded by stating that in Sri
Lanka the record of communications between the client and the lawyer are privileged. The co-chairperson
added that in relation to an attorney and client, one has difficulties in obtaining the information.
The Japanese participant from the JTFC stated that the JTFC may, in order to conduct necessary
administrative investigations with regard to a case, collect reports from persons concerned.
The participant from Mexico said that in his country’s legal system, there’s no restriction on obtaining
evidence or statements from legal or accounting advisers; the problem is that if they have a relationship withthe offender or they have participated in the crime, they are not going to give any information and sayanything. Therefore, if the results of the investigation establish this relationship or participation, it’s betterto obtain a warrant in order to collect and seize the evidence and after that to take their statements. And inregard to the relationship between the attorney and the suspect, if it’s legally and formally established in theinvestigation, there’s no possibility of obtaining any statement from the attorney, because he or she has theright to not disclose anything; besides, the group doesn’t need to focus on these attorneys because the128

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prosecutor or investigator is not going to obtain anything and what is important is what the professional
advisers know and what relationship they have with the commission of the crime. This is the information weare looking for.
The South African participant emphasized the importance of collecting material evidence from therelevant parties, such as the revenue office. Companies’ laws make provisions to ensure that documentation
is kept for a certain period of time.
The co-chairperson indicated that it is difficult to obtain information from an attorney in regard to theclient, and it was recognized that due to the differences in the legal systems of each of the represented
countries, there was difference of opinion regarding whether or not the communication between attorneyand client should be privileged.
Professor Naito stated that Japanese law makes provision for attorneys and certain professions to refuse
to comply with a warrant for search and seizure in some cases; however, this shall not apply if, for example,
the refusal is deemed to be an abuse of rights wholly in the interest of the accused.
4. Measures to Obtain Statement Evidence
The co-chairperson stated the importance in corporate crimes of statement evidence regarding discussions
between suspects and others held behind closed doors.
In Japan there is no system of plea bargaining or of providing immunity to suspects. Therefore, sometimes
prosecutors face difficulties in obtaining statements from suspects. There are some discussions about the
introduction of plea bargaining and immunity. However, at present, the idea is not fully accepted by Japanesesociety.
The participant from Panama stated that the witness is usually close to the main offenders; therefore it isusually difficult to obtain this kind of evidence in the initial stages of the investigation. In many cases ofcrimes involving corporations or business entities, the confidential information (about the illegal activity) is
handled by a few people who are in positions of authority in the company.
With regards to statement taking in South Africa, the technique of interrogation is important. The South
African Police Service makes use of an interview system. Investigative interviews are conducted through asystematic search for the truth in respect of a crime and alleged crime. Statements must comply with theprovisions of consent. The statement shall be signed by the person who made it, and shall contain the
declaration by such person to the effect that it is true to the best of his or her knowledge. It is also importantthat all elements of the crime must be reflected in the statement.
The rapporteur stated that in Brazil, by law, an offender who voluntarily makes statement must receive a
reduced penalty. Witnesses must make a statement otherwise he or she will be committing a crime. It is also
necessary to develop interrogative techniques. In Brazil, there is no legal framework governing plea
bargaining or immunity.
The participant from Mexico stated that is important to distinguish or identify who really is a witness inorder to obtain his or her statement, because anyone who has participated or collaborated as an accomplicein the commission of the crime is not a witness; therefore if the legal system allows it, it is possible to apply
a plea bargain or immunity. Maybe the confusion arises because in fact, in these last cases, the accomplice istreated as a witness but legally he or she is not. However, what is important is to know who the relevant
witness is, how to take or obtain his or her statement and when the best time is, and to do this efficiently.
First the investigator or prosecutor needs to know how the mechanism of the financial or economic crime
works; second, how to examine him or her, in other words, what to ask, how to approach him or her, etc., (forthis purpose the development of special interrogative techniques is required); third, the witness statement
must be directed in order to prove the specific subjective elements of the crime’s description such as
knowledge, intention or purpose and his or her culpability.

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C. Co-operation between Investigative Authorities at the State Level
The Mexican participant stated that during the investigative stage the secretive and sophisticated natureof the crime must be taken into consideration, remembering that the commission of corporate crime
involves different specialized areas, such as taxes, customs, stock exchange, accounting, etc., and in order toprove efficiently its commission, co-operation between the investigator or prosecutor and the administrative
investigative authorities at state level is required. This is necessary because the administrative authorities
have special knowledge and expertise in relation to the facts that can constitute the crime, and have legal
powers to visit the corporation, review it and collect material. This is important because if the investigatoror the prosecutor is conducting a secret investigation the offender won’t know that he or she is under aninvestigation; on the other hand, if the prosecutor asks for and executes a search warrant, the offender
becomes aware of the investigation, and may try to avoid justice, moving him or herself and the profits of thecrime to another country and destroying the rest of the evidence.
In South Africa the current position is that there is an integrated, multi-disciplinary approach in the cooperation of the investigative authorities at state level. The South African Police Service investigatescriminal activity and has allocated the responsibility of investigating money laundering to specific units. The
South African Revenue Service and the Customs Service is responsible for revenue collection and theinvestigation of tax evasion and evasion of custom duties and works closely with law enforcement agencies
on money laundering. Within the National Prosecution Agency (NPA), the Directorate of Special Operations(Scorpions) investigates and prosecutes a range of serious cases. The NPA’s Asset Forfeiture Unit supports
the police and other law enforcement structures in all aspects of forfeiture.
The Brazilian participant stated that administrative authorities and criminal authorities can share
information, and that the criminal authorities can ask for any kind of information from the administrative
authorities and can use such information in court after disclosing it.
The chairperson said that this issue is important. The group had already identified the involvement ofdifferent state agencies as a characteristic of corporate crime. It is necessary to discuss how theinvestigative authorities, two different state entities, share and co-operate with each other and how they canlaunch a successful prosecution.
The co-chairperson stated that criminal investigative authorities will not ask administrative bodies tocollect evidence. However, if tax authorities, for example, find illegal practices, they will report them to theinvestigative authorities. And criminal authorities may ask administrative bodies to show the evidence they
have collected.
The participant from Mexico stated that co-ordination with administrative investigative authorities ismore relevant when the investigation of corporate crime involves different specialized areas, such as taxes,
customs, stock exchange, accounting, etc., because in all of them, it is necessary to find the legal truth of thefacts, to regard or collect proofs and to identify which is the crime committed; taking into consideration thatlegally, at the beginning or during an investigation the crime which appears to have been committed is often
not the crime which is identified at the close of the investigation. Besides, sometimes different
administrative investigative authorities and the prosecutor are investigating the same suspects or corporate
entity. Therefore in order to succeed in the investigation, co-ordination is the better tool, especially when
the crime is money laundering, because its commission involves these different specialized areas.
The participant from the JFTC stated that the JFTC is able to use information from other agencies, suchas the prosecutor’s office, as a basis for starting investigation.
The chairperson expressed his reservations about the legality of using an administrative body as aconduit to obtain evidence against an accused person. He further expressed the desirability of sharing
information legally collected by the administrative body with the criminal investigators to achieve an
efficient and effective prosecution.
In Panama, the power to carry out criminal investigation is centralized in the Public Prosecutors Office;therefore the information required to complete investigation is provided by any governmental or private

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institution when it is requested by the prosecutor. In the cases of administrative investigations, if theauthority discovers an illegal activity established by the Penal Code, and it is necessary to carry out one
administrative investigation at the same time, the administrative agency sends copies about the alleged
offence and all the evidence to the prosecutor.

D. Co-operation between Foreign Investigative Authorities
The chairperson discussed the issues surrounding corporate crime. He elaborated on the fact that inmost instances corporate crime spreads outside national jurisdictions. Therefore the importance andrelevance of co-operation between foreign jurisdictions becomes imperative. However, issues may arise inrelation to the available timeframes and the proper understanding of the nature and location of material
available overseas. The visiting expert from the European Anti-Fraud Office (OLAF) described how theadministrative investigation body of the European Union works directly with different state organs.
However, the possibility of adopting such methods between two countries raises several issues. The method
described by the visiting expert was formulated with the agreement of all state parties concerned.
The co-chairperson stated that assets can be located in foreign countries so it is necessary to have theassistance of foreign authorities. Japan receives co-operation through Interpol and mutual legal assistancefrom foreign states and if it has signed a criminal matters treaty, investigative authorities can directly
establish assistance with foreign countries.
The participant from the Japan Fair Trade Commission stated that international co-operation is very
important. The JFTC endeavours to accelerate international co-operation in competition policies throughexchanges of opinions with overseas competition authorities, execution of Bilateral Antimonopoly
Cooperation Agreements and Economic Partnership agreements, and positive participation in various
international conferences.
The participant from Brazil explained that international co-operation in Brazil is through Interpol and thatit takes time to obtain information through formal channels.
In Panama, Interpol is used, like many countries, as a source to obtain further information. In the field ofinternational co-operation and mutual legal assistance, Interpol was considered an informal source; however,currently Interpol is recognized as the world’s largest international police organization to facilitate
international co-operation in criminal investigations, even where diplomatic relations do not exist between
particular countries.
In South Africa international co-operation is important. The current position is that South Africa makes
use of mutual legal assistance to obtain information. Interpol is one of the most important organizations
which provides information and facilitates international co-operation in the investigations of criminal
offences. It was further mentioned that the visiting expert from Singapore made an important contribution
when he stated the importance of investigative authorities understanding what treaties and bilateralagreements are in place in the cases of extradition.
The chairperson stated that it is necessary to give authorities involved in investigation knowledge of thelegal frameworks of foreign countries for the purpose of obtaining legal assistance.
The Mexican participant stated that in most cases, the commission of corporate crime affects, hasrepercussions or takes place in two or more jurisdictions. International trade, characterized today by thevelocity with which mercantile and financial traffic and exchange of services take place in general, in
conjunction with economic globalization and the immense technological advances in communications, plus
the dynamism with which corporations operate in the international environment, mobilizes huge sums ofmoney daily from one financial centre to another, and has become fertile ground for the commission of
corporate crime and the concealment or laundering of its profits. Therefore, co-ordination and enforcementof mutual legal assistance in investigation is more than relevant, not only to gather or collect proofs, but also
in the conduct of joint investigations and in the identification and location of the profits of crime with the
purpose of seizing or freezing them and later on confiscating them.

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IV. RECOMMENDATIONSAt the end of the discussion the participants of the group reached a consensus regarding the following
recommendations, as possible countermeasures to corporate crime.
1

The development of a basic guideline document in the investigation of financial/commercial/economic
crimes involving corporate entities which have a serious impact on the economic and social stability ofcountries. The guideline document should include: a) the legal study of the elements of the crime; b)
the identification of the sources of information; c) the techniques of investigation that could beapplied; d) methods of interrogation; e) collection of material or evidence that can be used to provethe elements of the crime, etc.;2.

The development of interrogative techniques for victims, witnesses and suspects;

3.

The establishment or strengthening of the co-operation between prosecutors or police officers and theadministrative investigative authorities at state level who have the power to conduct administrative
investigation in relation to corporate crime;

4.

The strengthening of the co-ordination between police officers and prosecutors from the beginning of
the investigation;

5.

The establishment or strengthening of co-operation with foreign countries to develop joint investigations
and a close working relationship in fighting corporate crime, the enforcement of mutual legal assistancetreaties to share information and collect evidence, and the identification and location of the profits orproceeds of crime with the purpose of seizing or freezing them and later confiscating them;

6.

The enhancement of the expertise of administrative investigative authorities, police officers andprosecutors in the areas of investigation of corporate crime and the strengthening of financial resources
for investigative authorities to train them in order to acquire or improve their specialized knowledge.

In addition to the above-mentioned recommendations, it become clear that the majority of the participating
countries do not provide special investigative techniques to investigate corporate crime and such mechanisms
and any changes to the existing systems would require extensive discussion and agreement between various
state agencies in accordance with the domestic laws in the respective countries. Therefore the groupsuggests the following:
1.

An investigation or a study to assess whether special investigative techniques, in accordance withthe domestic law, could be applicable in the field of corporate crime;2.

A comparative study of the legal frameworks in some countries as an aid to providing sufficient legal
tools to support the investigators in their work.

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