14-October-2010
English, PDF, 209kb
The OECD Council adopted on 14 October 2010 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 2009 Recommendation.
8-mars-2010
Français, , 1,191kb
L’objet du présent Manuel est d’accroître le niveau de sensibilisation des vérificateurs fiscaux au blanchiment de capitaux. Il s’agit d’un guide pour l’identification du blanchiment lors d’un contrôle fiscal normal.
8-March-2010
Spanish, , 2,225kb
El propósito de esta guía es mejorar el conocimiento que los funcionarios que realizan el control fiscal tienen del blanqueo de capitales. Da orientaciones para identificar el blanqueo de capitales en el curso de las inspecciones ordinarias.
8-March-2010
German, , 2,254kb
Das vorliegende Handbuch soll das Bewusstsein der Bediensteten des Innen- und Außendienstes hinsichtlich Geldwäsche schärfen. Es wird erläutert, wie Geldwäsche im Rahmen normaler Steuerprüfungen erkannt werden kann.
8-March-2010
Korean, , 3,517kb
The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.
25-mai-2009
Français, , 1kb
Le Conseil de l’OCDE a adopté le 25 mai 2009 une nouvelle Recommandation qui succède à la Recommandation de 1996 afin de renforcer le rôle des autorités fiscales dans la lutte contre la corruption.
24-February-2009
English
An updated report on Access For Tax Authorities To Information Gathered By Anti- Money Laundering Authorities is now available.
24-February-2009
English
Many countries recognize the important and significant role the voluntary sector plays in building a strong, caring and well-functioning society as well as in contributing to employment, welfare and economic growth. The vast majority of charities are legitimate, but some may be targeted by criminals to launder the proceeds of tax crimes and other serious offences.
20-February-2009
English
Real estate has long been the preferred choice of criminals for hiding ill-gotten gains, and manipulating property prices is one of the oldest known ways to transfer proceeds illegally between parties to a deal. Tax fraud schemes are often closely linked with these activities.
20-February-2009
English
Identity related crime is a serious and increasing risk in many countries although its impact is variable. Some countries estimate that identity fraud overall costs their economies billions of dollars and is becoming more organised and more sophisticated. This report provides the results of a survey of 19 countries to assess the tax crime and money laundering vulnerabilities associated with identity fraud.