Fighting Fraud in Public Procurement

Winter Academy Fighting Fraud in Public Procurement 1 st 3 rd February 2016 Berlin, Germany Brochure With focus on: Managing fraud risks and ensuring compliance in public procurement Effective prevention of bid rigging Detecting and investigating procurement fraud

Winter Academy Fighting Fraud in Public Procurement Protect public finances prevent fraud and corruption in public procurement A crucial part of public spending today is handled through public procurement procedures aiming to ensure financial prudence when dealing with taxpayers money. Thus, public institutions are required to use transparent, effective and efficient measures to safeguard public finances. Public procurement is a high risk area for fraud and corruption. Nevertheless, they are confronted with numerous obstacles and risks of irregularities and fraud in their procedures: Bid rigging, illegal agreements between competitors and conflicts of interest of procurement staff are a great threat to public institutions, especially with regard to cost-intensive and technologically advanced investments and projects. Staff responsible for the prevention and detection of fraud as well as procurement staff needs to be well prepared to identify red flags and to properly document, monitor and audit procurement procedures. The Winter Academy Fighting Fraud in Public Procurement is a practical training and offers detailed information on all important fraud risk areas in public procurement. Participants learn from first-hand experience during case study sessions and directly apply their newly acquired knowledge in interactive workshops and team exercises taking place at the end of each training module. Your Benefits Ensure the correct spending of public money Recognise red flags for fraud and corruption in public procurement Develop your knowledge on how to determine whether bid rigging or collusive tendering is taking place in your institution Train your staff to be familiar with fraud risks on public procurement Become familiar with investigation techniques to discover possible procurement fraud Gain a deep understanding of risk management when dealing with contractors and subcontractors Find out more on how to increase the efficiency and transparency of procurement procedures in your institution Actively avoid conflict of interest within your staff when it comes to public tendering Network and exchange experiences and know-how with our experts and other attendees Directly apply what you learned during interactive team exercises Receive a unique diploma at the end of the Winter Academy Procurement is the main source of risks for us.

Training Modules DAY 1 Monday, 1 st February 2016 DAY 2 Tuesday, 2 DAY 3 nd February 2016 Wednesday, 3 rd February 2016 Module 1 Module 3 Module 5 Forms of Fraud & Corruption in Public Procurement Ensuring Transparency and Compliance in Procurement Detection of Fraud and Corruption in Tendering Processes Presentation Presentation Presentation Module 2 Module 4 Module 6 Procurement Fraud Risk Management Effectively Fighting Bid Rigging Investigating Suspected Fraud Cases in Procurement Presentation Presentation Presentation Knowledge Check Knowledge Check Knowledge Check Get-Together Reception Sightseeing Berlin Award of Diploma of the European Academy for Taxes, Economics & Law

Who is this Winter Academy for? The Winter Academy Fighting Fraud in Public Procurement is a must-attend intensive training course for: Practitioners fighting fraud and corruption or working in areas with high risk of fraud and corruption such as: Anti-Fraud and Anti-Corruption Officers Internal and External Auditors Procurement Managers and Officers Investigation Officers Compliance Officers Risk Managers Executive Managers Judicial and Police Officers working on economic crime Customs Agents Especially invited are Heads of Departments and Units, Managers and other responsible staff from institutions such as: All public authorities such as ministries and executive agencies International Organisations and NGOs National and international agencies for international aid and development cooperation, economic cooperation & reconstruction Public development banks & public banks All public authorities on regional and local level as well as municipalities National and regional Courts of Auditors Corruption prevention and combating bureaus National inspection boards National and regional police and security authorities Public prosecution services Other international, national and regional public institutions and organisations Consulting companies working with and for the public sector Are you already a certified public auditor? Then you can earn up to 15 CPE credits for the Winter Academy, pending approval by your national CPE authority such as IFAC or IIA.

Programme Day 1: Monday, 1 st February 2016 8.30-9.00 Registration and Handout of Training Material 9.00-9.30 Welcome Note and Round of Introductions Experience and background Expectations of participants Bertrand Vols, Head of the Central Office for the Fight against Corruption, General Directorate for the Fight against Serious Organised Crime, Federal Police, Belgium Module 1: Forms of Fraud & Corruption in Public Procurement 9.30-10.30 Identifying Specific Types of Fraud and Corruption in Procurement Why fight fraud and corruption in public procurement? Social and economic impact Procedure and stakeholders of a public procurement Critical issues for each step of the procedure Context of corruption: Bribery, bid rigging, conflict of interest Bertrand Vols, Head of the Central Office for the Fight against Corruption, General Directorate for the Fight against Serious Organised Crime, Federal Police, Belgium 10.30-11.00 Coffee Break and Networking Opportunity and 11.00-12.00 How to Spot Possible Procurement Fraud in Practice Practical cases and how to proceed Common methods and schemes Bertrand Vols, Head of the Central Office for the Fight against Corruption, General Directorate for the Fight against Serious Organised Crime, Federal Police, Belgium 12.00-13.30 Lunch Break and Networking Opportunity

Programme Day 1: Monday, 1 st February 2016 Module 2: Procurement Fraud Risk Management 13.30-14.30 Handling Fraud Risks in Public Procurement Most common risks of bid rigging, price fixing, etc. Suspicious bidders behaviour Identifying red flags How to best react to identified fraud risks Emanuela Andina Bernasconi, Head of Internal Audit, State Secretariat for Economic Affairs SECO, Federal Department of Economic Affairs, Education and Research, Switzerland 14.30-15.00 Coffee Break and Networking Opportunity 15.00-16.00 Establishing a Fraud Risk Management for Public Procurement What are the specific measures? Monitoring and analysing process and each bid Are compliance procedures respected? How to audit compliance procedures How to improve internal control, procurement procedures/processes to reduce risks Carsten Kyhnauv, Director, Internal Audit Department, Ministry of Defence, Denmark 16.00-17.00 Fraud Risk Assessment Interactive team exercise on fraud risk assessment Carsten Kyhnauv, Director, Internal Audit Department, Ministry of Defence, Denmark 17.00-18.00 Knowledge Check Get-Together Recepetion Following the first two modules of our Winter Academy, we invite you to join us at our evening reception and let the day end with an enjoyable get-together.

Programme Day 2: Tuesday, 2 nd February 2016 Module 3: Ensuring Transparency and Compliance in Procurement 9.00-10.00 Transparency Measures in Different Stages of Procurement Procedures How is public procurement regulated on different levels? Selection of suppliers / exclusion criteria Defining selection criteria Transparent receipt of offers: Splitting technical and financial offers Tender evaluation: Independent evaluation committee and clear segregation of tasks throughout the procurement process Marek Hornacek, Procurement Officer and Contracts Manager, Finance and Purchase Sector, Joint Research Centre, European Commission 10.00-10.30 Coffee Break and Networking Opportunity 10.30-11.00 Developing a Whistleblower Strategy in National & International Public Organisations What aspects have to be included? Stakeholders Raising awareness Ensuring privacy Sagar Dave, Head of Internal Audit, Oxfam Great Britain, United Kingdom 11.00-12.00 Fraud-Proof Procurement Process Interactive team exercise on fraud-proof procurement process Marek Hornacek, Procurement Officer and Contracts Manager, Finance and Purchase Sector, Joint Research Centre, European Commission 12.00-13.30 Lunch Break and Networking Opportunity A good combination of fraud and procurement topics. Beneficial for both sides.

Programme Day 2: Tuesday, 2 nd February 2016 Module 4: Effectively Fighting Bid Rigging 13.30-14.30 Indicators and Prevention Methods for Identifying Common Bid Rigging Schemes, Forms and Techniques Bid suppression Bid rotation Subcontracting Complementary offers Sabine Zigelski, Senior Competition Expert, Competition Division, Organisation for Economic Co-operation and Development (OECD) 14.30-15.00 Coffee Break and Networking Opportunity 15.00-15.30 Preventing Bid Rigging Designing a Tender with the OECD Checklist Learning about the market Clear definition of requirements and careful choice of criteria for evaluating tenders Avoiding predictability Communication between bidders Sabine Zigelski, Senior Competition Expert, Competition Division, Organisation for Economic Co-operation and Development (OECD) 15.30-16.30 Fighting Cartels and Bid Rigging in the Tendering Process Interactive team exercise on fighting cartels and bid rigging in the tendering process Sabine Zigelski, Senior Competition Expert, Competition Division, Organisation for Economic Co-operation and Development (OECD) 16.30-17.15 Knowledge Check Sightseeing Tour in Berlin After completing Module 4 and the day s knowledge check, enjoy a scenic bus tour of Berlin.

Programme Day 3: Wednesday, 3 rd February 2016 Module 5: Detection of Fraud and Corruption in Tendering Processes 9.00-10.00 Suspicious Cases and How to React Where do you report suspicious actions, possible cases? How to handle fraud cases once they are discovered? What are the next steps? Evidence needed? Pierre Faller, Project Officer Data Protection, Internal Control Administration and Finance Unit, EUROFOUND (EU Agency) 10.00-10.30 Coffee Break and Networking Opportunity 10.30-11.00 How to Handle a Detected Cartel Case in Procurement Ensuring fair competition in public tendering procedures Cartels distorting competition in public procurement tendering processes Implications of cartels for increased number of SMEs competing in public tenders Detecting a case: What are the next steps? Pierre Faller, Project Officer Data Protection, Internal Control Administration and Finance Unit, EUROFOUND (EU Agency) 11.00-12.00 Detection Methods to Identify Fraud and Corruption in Tendering Processes Interactive team exercise on detection methods Pierre Faller, Project Officer Data Protection, Internal Control Administration and Finance Unit, EUROFOUND (EU Agency) 12.00-13.30 Lunch Break and Networking Opportunity

Programme Day 3: Wednesday, 3 rd February 2016 Module 6: Investigating Suspected Fraud Cases in Procurement 13.30-14.30 Investigation Techniques in Public Procurement Developing and optimising an investigation plan: Methodologies and procedures Conducting investigations Judicial complications in foreign investigations Jos Schipper, Senior Investigator, Dutch National Police Internal Investigations Department, Ministry of Security and Justice, the Netherlands 14.30-15.00 Coffee Break and Networking Opportunity 15.00-15.45 Knowledge Check 15.45-16.15 Development Bank Employee Runs Corruption Scheme Procurement Fraud Investigation Procurement fraud: (Lack of a) Dutch detection system Practical case scenario Supervision of the procurement process Methodology of investigation: The need for international cooperation Complexity: Judicial consequences and lack of cooperation The proceeds of crime Change in tactics after the investigation Jos Schipper, Senior Investigator, Dutch National Police Internal Investigations Department, Ministry of Security and Justice, the Netherlands 16.15-17.15 Investigative Techniques Interactive team exercise on investigative techniques Jos Schipper, Senior Investigator, Dutch National Police Internal Investigations Department, Ministry of Security and Justice, the Netherlands 17.15-17.45 Award of the Diploma of the European Academy for Taxes, Economics & Law Winter Academy Fighting Fraud in Public Procurement

Speakers Sabine Zigelski Senior Competition Expert, Competition Division, Organisation for Economic Co-operation and Development (OECD) Sabine Zigelski is a Senior Competition Expert at the OECD Directorate for Financial and Enterprise Affairs, Competition Division, and is the OECD representative for the OECD-GVH Regional Centre for Competition in Budapest (RCC). She joined the OECD in March 2013 and is responsible for design and realisation of capacity building assistance and policy advice through workshops, seminars and training programmes on competition law and policy for officials in competition enforcement agencies and other parts of government, sector regulators, judges and the Hungarian competition authority GVH. Sabine Zigelski works with authorities from Albania, Armenia, Azerbaijan, Belarus, Bosnia and Herzegovina, Bulgaria, Croatia, Georgia, Kazakhstan, Kosovo, Kyrgyzstan, FYR Macedonia, Moldova, Montenegro, Romania, the Russian Federation, Serbia and Ukraine, supported by experts from a wide range of OECD member countries. Prior to this, she had worked at the Federal Cartel Office Germany as Senior Case Manager for more than 20 years. She was especially dealing with merger analysis and antitrust cases in the waste management industry, metal products and machine building, chemistry and pharmacy and in the food sector. Moreover, Sabine Zigelski has considerable experience in cartel investigations. Marek Hornacek Procurement Officer and Contracts Manager, Finance and Purchase Sector, Joint Research Centre, European Commission Marek Hornacek has been working at the European Commission as Procurement Officer and Contracts Manager since September 2006. Currently, he is assigned to special procurement procedures such as competitive dialogue or to very complex procurement files. Further, he is advising his fellow colleagues on a wide variety of procurement issues such as drafting contracts, defining exclusion, selection and award criteria, legal issues etc. Marek Hornacek is also responsible for managing contracts which are the result of public procurement. Sagar Dave Head of Internal Audit, Oxfam Great Britain, United Kingdom Sagar Dave has been Oxfam GB s Head of Internal Audit for nearly five years. He leads a team of 15 staff who cover Internal Audit and Risk Management, Counter Fraud and Safeguarding / PSEA (Protection from Sexual Exploitation and Abuse). Sagar Dave has been an internal audit professional for over twenty years and prior to Oxfam GB has worked in sectors including social housing, medical research and child protection. Prior to his internal audit career, Sagar Dave trained and qualified as a Chartered Accountant in London, where he worked for five years with a client portfolio including sectors such as manufacturing, media, not for profit and local government. Sagar Dave s current professional interests include influencing organisational culture to enable improved risk management, compliance and ethics.

Speakers Bertrand Vols Head of the Central Office for the Fight against Corruption, General Directorate for the Fight against Serious Organised Crime, Federal Police, Belgium Bertrand Vols currently holds the position of Head of the Central Office for the Fight against Corruption within the General Directorate for the Fight against Serious Organised Crime of the Belgian Federal Police. He is a National Expert to UNODC (Vienna) for auditing the legislation about the fight against corruption of the State Parties to the UN Convention. Since first joining the Central Office in 2005 as Senior Investigator, Bertrand Vols has been part of many investigations in the field of corruption and procurement frauds and served inter alia as Belgian expert to the European Commission for the ISEC project (Best practices in detection, investigation and sanctioning of corruption in the EU). From 2003 to 2005 he led the Anti-Terrorism Unit of the Brussels Judicial Federal Police. Pierre Faller Project Officer Data Protection, Internal Control Administration and Finance Unit, EUROFOUND (EU Agency) Since 2012, Pierre Faller has been working for the EU Agency Eurofound. Eurofound is the European Foundation for the Improvement of Living and Working Conditions which is based in Dublin. There, he has been working in internal control administration where he is in daily liaison with the European Commission s Internal Audit Service. Before that, Pierre Faller worked in the EU administration as a lawyer. In this function he was responsible for managing and drafting contracts, internal procedures and compliance of the administration with EU regulations and directives. Emanuela Andina Bernasconi Head of Internal Audit, State Secretariat for Economic Affairs SECO, Federal Department of Economic Affairs, Education and Research, Switzerland Emanuela Andina Bernasconi has been Head of Internal Audit at the State Secretariat for Economic Affairs SECO since June 2014. Between 2012 and 2014 she worked as Internal Auditor at Banque Cantonale Vaudoise (BCV), one of the five most important Swiss-based banking companies. From 2009 until 2012 Emanuela Andina Bernasconi was an External Auditor in the Audit Financial Services of KPMG AG in Bern (Switzerland).

Carsten Kyhnauv Director, Internal Audit Department, Ministry of Defence, Denmark Since 2006, Carsten Kyhnauv is Director of Internal Audit in the Ministry of Defence in Denmark where he is now responsible for the internal auditing of the Danish Defence and Danish Home Guard. In this role he has gained vast experience in auditing huge and complicated public procurements for example investments in navy ship borne helicopters, warships, and armoured personnel carriers. He is a member of the group executive management team in the Ministry of Defence, and also confidential adviser on financial management to the top management team within the Danish Defence and Danish Home Guard. Moreover, Carsten Kyhnauv has far-reaching academic experience from his part time work as assistant professor at the Copenhagen Business School (since 1985 now) and at the University of Southern Jutland (since 1995 now), Institute of Accounting & Auditing. He also has expertise in the finance sector: He started his career as Banker and has been Senior Vice President as a Merchant Banker in a large Danish Bank. Following this position he was appointed as CFO in the City of Copenhagen at the Department for Children and Youth Administration. Jos Schipper Senior Investigator, Dutch National Police Internal Investigations Department, Ministry of Security and Justice, the Netherlands Jos Schipper has been working as Senior Investigator at the Dutch National Police Internal Investigations Department since 1996. The organisation is mainly responsible for corruption, bribery and integrity investigations within the public sector, and investigations into police shootings. For four years, he has been mainly involved in international corruption investigations. Further, Jos Schipper has been a Coordinator of a Dutch private forensic services company for one year. He specialises in procurement fraud. Great opportunity to actually apply my new knowledge in this hands-on training! The topics are really interesting!

Winter Academy Fighting Fraud in Public Procurement Organisational Matters Booking Number K-133 Date of Event 1 st 3 rd February 2016 Event Language The event language will be English. Event Price For Public Administration and Court of Audit Officials 3.500,- Euro For Other Organisations 4.500,- Euro Contact European Academy for Taxes, Economics & Law at Potsdamer Platz, Entrance Leipziger Platz 9 10117 Berlin, Germany Phone: +49 (0)30 80 20 80 230 Fax: +49 (0)30 80 20 80 250 E-mail: info@euroacad.eu Internet: www.euroacad.eu Contact for the Programme Regina Lüning, M. Sc. econ. Head of Marketing & Sales Phone: +49 (0)30 80 20 80 246 Fax: +49 (0)30 80 20 80 250 E-mail: regina.luening@euroacad.eu BOOKING E-mail: booking@euroacad.eu Fax: +49 (0)30 802080-250 Phone: +49 (0)30 802080-230 For online booking please visit our website: www.euroacad.eu Laura Hentz M.A. Conference Manager Phone: +49 (0)30 80 20 80 244 Fax: +49 (0)30 80 20 80 259 E-mail: laura.hentz@euroacad.eu The above price covers the following: Training material documents printed Diploma, if Winter Academy fully and successfully attended Soft drinks and coffee / tea on all three days Lunch on all three days Get-Together Reception on day one Sightseeing Berlin on day two Upon request you can receive a digital version of the Winter Academy documents after the event for 60,- Euro excl. German VAT (19%) in addition to the Winter Academy. All prices excl. German VAT (19%) Programme is subject to alterations Event Location Arcotel John F Werderscher Markt 11 10117 Berlin, Germany Phone: +49 (0)30 2888 6578 95 E-mail: reservation.johnf@arcotelhotels.com Internet: www.arcotel.com Room Reservation Please contact the hotel directly and refer to the European Academy for Taxes, Economics & Law if you wish to benefit from a limited room allotment. Of course you can always look for an alternative hotel accommodation.

BOOKING EVENTNUMBER K-133 (DM) DATE: 1 st 3 rd FEBRUARY 2016 Herewith we register the following persons to the Winter Academy: Fighting Fraud in Public Procurement. Delegate 1 First name Last name Your organisation Department Unit Job position E-mail Phone Fax Street Postcode / City Country Delegate 2 Ms. Mr. Ms. Mr. First name Last name Your organisation Department Unit Job position E-mail Phone Fax Street Postcode / City Country European Academy for Taxes, Economics & Law at Potsdamer Platz Entrance: Leipziger Platz 9 10117 Berlin / Germany BOOKING E-mail: booking@euroacad.eu Phone: +49 (0)30 80 20 80 230 Fax: +49 (0)30 80 20 80 250 For online booking please visit our website: www.euroacad.eu I hereby order the digital version of the Seminar documents (fee required) in addition to the Winter Academy. I hereby order the digital version of the Seminar documents (fee required) in addition to the Winter Academy. Invoice Organisation Ms. Mr. First name Your Organisation Department Unit Job Position E-mail Last name Street Postcode / City Country Phone Fax With my signature I confirm my registration and accept the General Terms and Conditions as legally binding. I herewith agree to receive further information from the European Academy for Taxes, Economics & Law NOTE Only Valid with Signature and Stamp. Place, Date Authorised Signature / Stamp European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH Leipziger Platz 9 10117 Berlin Phone +49 (0)30 80 20 80 230 Fax +49 (0)30 80 20 80 259

Terms & Conditions for Training Seminars & Courses 1. Area of Application The following terms and conditions settle the contractual relationship between conference participants and the European Academy for Taxes, Economics & Law Brauner Klingenberg GmbH [referred to as European Academy for Taxes, Economics & Law in the following]. Differing terms and conditions, as well as, other settlements and/or regulations have no validity. 2. Registration / Confirmation of Application A registration can be made via internet, mail, fax, or email. The registration is considered granted and legally binding if not rejected by the European Academy for Taxes, Economics & Law in writing within seven (7) days after receipt of registration. The registration will be supplemented by a booking confirmation via email. Partial bookings are only valid for seminars designed in modules. 3. Service The course fee covers the fee per participant and course in net, subject to current German VAT. It includes training course documents as per course description, a lunch meal/snack and refreshments during breaks, as well as, a participation certificate. The European Academy for Taxes, Economics & Law has the right to change speakers/instructors and to modify the course program if and where necessary while maintaining the overall nature of the course. All registered participants will be notified in case of a course cancellation due to force majeure, due to speakers preventions, due to troubles at the chosen location or due to a low registration rate. Course cancellation notification due to a low registration rate is issued no later than two (2) weeks before the course date. Course fees are reimbursed in the cases listed above; however, reimbursement for travel expenses or work absenteeism is only granted in cases of intention or gross negligence by the European Academy for Taxes, Economics & Law. Any reimbursement of travel expenses are to be considered as an exceptional goodwill gesture and form no future general obligation. In case of disturbances and/or interruptions, the European Academy for Taxes, Economics & Law commits itself to solve or limit any problems that might occur in order to maintain and continue the course as planned. 4. Payment Date and Payment, Default of Payment Payment of the course fee is payable immediately upon receipt of invoice. Where payment is not received or lacking clear assignment to a participant prior to commencement of the course, the European Academy for Taxes, Economics & Law may refuse the relevant participant s participation in that course. The course fee, however, is still due immediately and can be claimed as part of a dunning procedure or legal action. In accordance with BGB 247 (1), in case of default of payment within the stipulated time period, default interest on arrears of at least 5% above the ECB base rate is due and payable. The European Academy for Taxes, Economics & Law can claim higher damage for delay if and where proven. Equally, the participant may prove that a damage has not occurred or has had less effect than estimated by the European Academy for Taxes, Economics & Law. Payment shall be made by cashless bank transfer; cash or cheques will not be accepted. The European Academy for Taxes, Economics & Law is not liable for any loss of means of payment. The participant may only offset such claims against the European Academy for Taxes, Economics & Law s as are undisputed, legally recognized or recognised in writing by the European Academy for Taxes, Economics & Law. The right of retention is only acceptable in accordance with a counterclaim based on the same contract. 5. Cancellation Cancellations need to be issued in writing. Cancellation by the participant will be subject to cancellation charges as follows: 30 days or more prior to commencement of the course: service charge of 80,00 net, subject to current German VAT, payable immediately, course fee will be reimbursed, two (2) weeks to 30 days prior to commencement of the course: 50% of course fee net, subject to current German VAT, payable immediately, non-attendance or cancellation less than two (2) weeks prior to commencement of the course: 100% of course fee net, subject to current Germany VAT, payable immediately The European Academy for Taxes, Economics & Law gladly accepts without additional costs a substitute participant nominated in case of a cancellation if the substitute participant is registered at least three (3) days prior to the commencement of the course. Neither cancellation of a specific module/part of the course or substitution per module/per day is possible. 6. Copyright Seminar/course documents are protected by property rights and may not be duplicated, processed, amended, circulated or published in any other way without the written consent of the European Academy for Taxes, Economics & Law. The European Academy for Taxes, Economics & Law reserves all rights. 7. Liability All seminars and courses are prepared and presented by qualified speakers and instructors. The European Academy for Taxes, Economics & Law accepts no liability for the up-to-dateness, correctness and completeness of the seminar documentation, as well as, presentation of the seminar. 8. Applicable Law, Place of Jurisdiction, Place of Performance All cases shall be governed and construed in accordance with German law to the exclusion of the UN Sales Convention. As far as legally admissible, place of performance and place of exclusive jurisdiction shall be Berlin, Germany. 9. Data Protection The European Academy for Taxes, Economics & Law protects personal data by taking appropriate protection measures. For the purpose of optimization of the product and service portfolio and according to the regulations of the data privacy laws, it stores and processes person-specific data on the training participants. Hence, all European Academy for Taxes, Economics & Law website hits are registered. All personal data will, in accordance with the law, be used for documentation requests, placed orders or other enquiries in order to send information out by post. The European Academy for Taxes, Economics & Law will, in accordance with the law, inform participants by email about special offers that resemble previously booked seminars. If and where personal data needs to be transferred to countries lacking appropriate data protection schemes, the European Academy for Taxes, Economics & Law shall grant alternative adequate protection. Furthermore, the European Academy for Taxes, Economics & Law will use personal data as far as participants have granted respective permission. When collecting personal data, the European Academy for Taxes, Economics & Law will always ask for permission regarding email information about offers. The participant may, at any time, express their objection to data collection for the purpose of advertisement or address via email or fax. Any data provided to the European Academy for Taxes, Economics & Law will be processed for reservations and bookings, as well as, for information about other seminars. Names and company names will be published in a participants list and forwarded to the mailing company.