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
Published on June 17, 2021Also available in: Spanish, French