Fighting Tax Crime – The Ten Global Principles, Second Edition
First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.
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 experiences of jurisdictions in all continents, the report also highlights successful cases relating to the misuse of virtual assets, complex investigations involving joint task forces, and the use of new technology tools to fight tax crimes and other financial crimes.
The Ten Global Principles are an essential element of the OECD’s Oslo Dialogue, a whole-of-government approach for fighting tax crimes and illicit financial flows.
Alongside the policy document, the second edition is joined by 33 country chapters, detailing jurisdictions’ domestic tax crime enforcement frameworks as well as the progress made in implementing the Ten Global Principles. These chapters are available separately online.
Preface
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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