Latest Documents

7-December-2023

English

Enhancing global collaboration is key in tackling tax crime in the digitalising economy

Over 120 experts on tax crimes and financial crimes, including the heads and senior officials of tax crime agencies from 46 jurisdictions, came together on 5-7 December for the Sixth OECD Forum on Tax and Crime in Rome, Italy.

7-December-2023

English

Dividend Tax Fraud - Raising Awareness of Dividend Stripping Schemes

Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.

7-December-2023

English

Enhancing Inter-Agency Trust between Tax and other Financial Crime Authorities: Pilot Inter-Agency Trust Maturity Model and Trust Perception Survey

This report includes the Inter-Agency Trust Maturity Model, which is a tool for jurisdictions to self-assess the level of maturity of their practices and processes for achieving and maintaining inter-agency trust, and the Inter-Agency Trust Perception Survey, which is intended to help tax and other financial crime authorities understand how they perceive each other and whether they need to work further to improve perceptions and trust.

27-September-2023

English

OECD International Academy for Tax Crime Investigation

The programme greatly improves the ability of developing countries to detect and investigate financial crimes, and recover the proceeds of those crimes, by developing the skills of tax and financial crime investigators through intensive training courses.

25-April-2022

English

Assessing Tax Compliance and Illicit Financial Flows in South Africa

Illicit financial flows (IFFs) such as tax evasion are a major policy challenge for developing and emerging economies, in particular as the COVID-19 pandemic has drained domestic resources. This report presents results from a joint project between the OECD and the National Treasury of South Africa, which assesses tax compliance and IFFs in South Africa. The report provides an overview of macroeconomic, tax and fiscal developments in South Africa since the global financial crisis. It discusses the concepts of IFFs, how they relate to the South African context and provides an overview of South Africa’s participation in multilateral initiatives to combat tax evasion. It also provides a quantitative analysis of tax compliance and IFFs over time amid a variety of tax transparency initiatives implemented in South Africa. Finally, the report examines the effectiveness of tax transparency initiatives such as voluntary disclosure programmes, and looks into income and wealth characteristics of applicants to these programmes.

1-April-2022

English

Event: Examining tax-related illicit financial flows and efforts to combat them: A country perspective from South Africa

Drawing on current work between the OECD and South Africa National Treasury, this 2022 OECD Global Anti-Corruption & Integrity Forum session will discuss how countries can continue to fight IFFs, through information exchange and better use of data, improved interagency cooperation and by improving the availability of data and analysis.

17-June-2021

English

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.

Also AvailableEgalement disponible(s)

17-June-2021

English, PDF, 4,310kb

Fighting Tax Crime – The Ten Global Principles, Second Edition: Country Chapters

This document is complementary to "Fighting Tax Crime – The Ten Global Principles, Second Edition" and reports the results of self-assessments that were undertaken to benchmark domestic frameworks against the Ten Global Principles. It covers the legal, institutional and operational frameworks that are in place, highlights best-practices and identifies areas for further improvement.

30-April-2021

English, PDF, 4,698kb

Brochure - OECD work on taxation

This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.

25-February-2021

English

Ending the Shell Game: Cracking down on the Professionals who enable Tax and White Collar Crimes

This report sets out a range of strategies and actions for countries to take to tackle professional intermediaries who enable tax evasion and other financial crimes on behalf of their criminal clients.

1 | 2 | 3 | 4 | 5 > >>