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As Chair of the OECD Task Force on Tax Crimes and Other Crimes (TFTC), I am honoured to present the second edition of Fighting Tax Crime – The Ten Global Principles. The new edition includes counter-strategies for tackling professionals who enable tax and other white collar crimes, successful case studies on recovering virtual assets (such as crypto-currencies) and best practices in international co-operation in the fight against tax crimes. It further compiles country reports of 33 jurisdictions, including 27 OECD members. All of these jurisdictions are working with the shared aim of the full global implementation of the Ten Global Principles, establishing a common tax enforcement and tax investigation standard to enhance international cooperation, and build trusted relationships between the organisations responsible for tax crime investigation. These Ten Global Principles are now complemented by the Tax Crime Investigation Maturity Model, allowing jurisdictions to self-evaluate to what extent the Ten Global Principles are implemented and practised in their domestic tax investigation branch, and providing them with a clear pathway to possible further improvements.
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First published in 2017, Fighting Tax Crime – The Ten Global Principles is the world’s first comprehensive guide to fighting tax crimes. Its ten essential principles cover the legal, institutional, administrative, and operational aspects necessary for putting in place an efficient system for fighting tax crimes and other financial crimes, while ensuring taxpayers’ rights are respected. This second edition addresses new challenges, such as tackling professionals who enable tax and white-collar crimes, and fostering international co-operation in the recovery of assets. Drawing on the experience from jurisdictions in all continents, the report also highlights successful cases relating to virtual assets, complex investigations involving joint task forces, and the use of new technology tools to fight tax crimes and other financial crimes. Individual chapters accompany the report, where jurisdictions have benchmarked their domestic framework against the Ten Global Principles.
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As the world emerges from the COVID-19 pandemic, tax and other financial crimes are more global than ever which, if unchecked, can undermine the rule of law as well as public confidence in the legal and financial system. Technological developments are also leading to the emergence of new risks including through the growth of cybercrimes, the increasing misuse of cryptocurrencies and a new breed of sophisticated professional enablers able to create opaque structures and move money increasingly in real-time.
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This guide is part of the OECD’s ongoing work on the Oslo Dialogue, a whole of government approach to fighting tax crimes and other financial crimes. The second edition of the Ten Global Principles draws from countries’ experience in applying the first edition of the report, published in 2017, from the work conducted by the OECD Task Force on Tax Crimes and Other Crimes (TFTC) since then, and from specific inputs received from more than 30 jurisdictions across the world.
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While the intention is that this report will stay as an open document, available for any jurisdiction willing to participate in the benchmarking exercise in the future, the statistics and successful case studies in this edition were last updated in April 2021. The list below details the name of each participating jurisdiction in alphabetical order, and the agency which acted as point of contact for discussing the contents of their respective country chapters with the Secretariat.
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The country chapters detail jurisdictions’ domestic tax crime enforcement frameworks as well as the progress made in implementing the Ten Global Principles. These reports are available separately at the OECD website at: https://www.oecd.org/tax/crime/fighting-tax-crime-the-ten-global-principles-second-edition-country-chapters.pdf