// IFF716 — Cross-border cooperation and evidence
$CATEGORY: VERITAS/IFF716

::IFF716-Q1::Intelligence exchanged FIU-to-FIU under the Egmont Group framework\: {
    ~Is automatically admissible as trial evidence#Incorrect. Egmont Principles restrict onward use and re-dissemination of exchanged intelligence without the originating FIU's consent.
    =Generally requires originator consent before re-dissemination or evidential use#Egmont Principles restrict onward use and re-dissemination of exchanged intelligence without the originating FIU's consent.
    ~Replaces the need for a mutual legal assistance request#Incorrect. Egmont Principles restrict onward use and re-dissemination of exchanged intelligence without the originating FIU's consent.
    ~Is limited to terrorism-financing cases only#Incorrect. Egmont Principles restrict onward use and re-dissemination of exchanged intelligence without the originating FIU's consent.
}

::IFF716-Q2::The most common cause of MLAT delay identified in this module is\: {
    ~Deliberate obstruction by requested states#Incorrect. Under-particularised or dual-criminality-deficient requests routinely trigger clarification cycles that add months of delay.
    =Technical drafting deficiencies causing clarification cycles#Under-particularised or dual-criminality-deficient requests routinely trigger clarification cycles that add months of delay.
    ~Absence of any bilateral treaty#Incorrect. Under-particularised or dual-criminality-deficient requests routinely trigger clarification cycles that add months of delay.
    ~Currency conversion disputes#Incorrect. Under-particularised or dual-criminality-deficient requests routinely trigger clarification cycles that add months of delay.
}

::IFF716-Q3::A Joint Investigation Team (JIT) differs from sequential MLAT requests primarily by\: {
    ~Requiring no legal basis at all#Incorrect. JITs let investigators from multiple states share evidence directly under one agreement, bypassing sequential formal requests.
    =Allowing direct, real-time evidence sharing under a single team agreement rather than request-and-response#JITs let investigators from multiple states share evidence directly under one agreement, bypassing sequential formal requests.
    ~Being limited to civil recovery cases#Incorrect. JITs let investigators from multiple states share evidence directly under one agreement, bypassing sequential formal requests.
    ~Operating only within a single jurisdiction#Incorrect. JITs let investigators from multiple states share evidence directly under one agreement, bypassing sequential formal requests.
}

::IFF716-Q4::Exchange of Information on Request (EOIR), as assessed by the Global Forum, is\: {
    ~Automatic and bulk, requiring no prior suspicion#Incorrect. EOIR requires the requesting authority to identify a specific taxpayer and foreseeably relevant information, unlike automatic exchange.
    =Reactive, requiring the requesting administration to already have a specific, foreseeably relevant enquiry#EOIR requires the requesting authority to identify a specific taxpayer and foreseeably relevant information, unlike automatic exchange.
    ~Limited to VAT matters#Incorrect. EOIR requires the requesting authority to identify a specific taxpayer and foreseeably relevant information, unlike automatic exchange.
    ~A criminal-law-only mechanism#Incorrect. EOIR requires the requesting authority to identify a specific taxpayer and foreseeably relevant information, unlike automatic exchange.
}

::IFF716-Q5::The Common Reporting Standard (CRS) primarily automates exchange of\: {
    ~Crypto-asset transaction data#Incorrect. CRS requires financial institutions to report non-resident account data annually for automatic exchange to the residence state.
    =Traditional financial account information held by non-residents#CRS requires financial institutions to report non-resident account data annually for automatic exchange to the residence state.
    ~Customs declarations#Incorrect. CRS requires financial institutions to report non-resident account data annually for automatic exchange to the residence state.
    ~Corporate beneficial-ownership filings only#Incorrect. CRS requires financial institutions to report non-resident account data annually for automatic exchange to the residence state.
}

::IFF716-Q6::The Crypto-Asset Reporting Framework (CARF) is scheduled for first exchanges in\: {
    ~2024#Incorrect. CARF, finalised by the OECD in 2022/23, is scheduled for first automatic exchanges in 2027, tracking earlier reporting years in early adopters.
    ~2025#Incorrect. CARF, finalised by the OECD in 2022/23, is scheduled for first automatic exchanges in 2027, tracking earlier reporting years in early adopters.
    =2027#CARF, finalised by the OECD in 2022/23, is scheduled for first automatic exchanges in 2027, tracking earlier reporting years in early adopters.
    ~2030#Incorrect. CARF, finalised by the OECD in 2022/23, is scheduled for first automatic exchanges in 2027, tracking earlier reporting years in early adopters.
}

::IFF716-Q7::Tax Inspectors Without Borders (TIWB) is best described as\: {
    ~An automatic exchange mechanism#Incorrect. TIWB, run jointly by OECD/UNDP with ATAF partnership in Africa, embeds experienced auditors in live domestic casework to build lasting capacity.
    =A capacity-building programme seconding experienced auditors to work alongside domestic auditors on live cases#TIWB, run jointly by OECD/UNDP with ATAF partnership in Africa, embeds experienced auditors in live domestic casework to build lasting capacity.
    ~A criminal extradition treaty#Incorrect. TIWB, run jointly by OECD/UNDP with ATAF partnership in Africa, embeds experienced auditors in live domestic casework to build lasting capacity.
    ~A World Bank asset-recovery fund#Incorrect. TIWB, run jointly by OECD/UNDP with ATAF partnership in Africa, embeds experienced auditors in live domestic casework to build lasting capacity.
}

::IFF716-Q8::An informal pre-request enquiry before filing a formal MLA request typically\: {
    ~Is legally prohibited#Incorrect. Confirming feasibility and format informally before the formal filing avoids a common cause of delay\: post-filing clarification requests.
    =Saves an average of one full clarification cycle by confirming channel, format and dual-criminality fit in advance#Confirming feasibility and format informally before the formal filing avoids a common cause of delay\: post-filing clarification requests.
    ~Waives the requesting state's right to a formal request#Incorrect. Confirming feasibility and format informally before the formal filing avoids a common cause of delay\: post-filing clarification requests.
    ~Is only available to EU member states#Incorrect. Confirming feasibility and format informally before the formal filing avoids a common cause of delay\: post-filing clarification requests.
}