Share

Latest Documents


  • 17-June-2021

    English

    Heads of tax crime investigation welcome new OECD report on fighting tax crimes

    At their meeting today, heads of tax crime investigation from 44 countries welcomed the launch of a new edition of the groundbreaking global reference guide setting out the ten core requirements for jurisdictions to be able to effectively tackle tax crime while ensuring that taxpayers' rights are respected.

    Related Documents
  • 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.
  • 17-June-2021

    English, PDF, 4,361kb

    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.

    Related Documents
  • 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.

    Related Documents
  • 25-February-2021

    English

    OECD calls on countries to crack down on the professionals enabling tax and white collar crimes

    Countries should increase efforts to better deter, detect and disrupt the activities of professionals who enable tax evasion and other financial crimes, according to a new OECD report.

    Related Documents
  • 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.

    Related Documents
  • 30-November-2020

    English

    Tax Crime Investigation Maturity Model

    The Tax Crime Investigation Maturity Model aims to help jurisdictions understand where they stand in the implementation of the OECD’s the Ten Global Principles, based on a set of empirically observed indicators. It also serves as an important tool for measuring the impact of tax crime capacity building interventions, including those promoted by the Addis Tax Initiative and G7 Bari Declaration.

    Related Documents
  • 30-November-2020

    English

    New OECD self-assessment tool to help jurisdictions tackle tax crimes

    A new diagnostic tool will allow jurisdictions to self-assess their capabilities across a range of legal, strategic and operational areas to support their efforts to tackling tax crime effectively.

    Related Documents
  • 14-October-2019

    English

    Combatting Tax Crimes More Effectively in APEC Economies

    The OECD has developed this report which describes the range of OECD legal instruments, policy tools, and capacity building initiatives available to enhance the fight against tax crime in the Asia-Pacific region.

    Related Documents
  • 14-October-2019

    English

    OECD supports APEC Economies in fight against tax crime

    In response to a request from the APEC Finance Ministers, the OECD today presented the report Combatting Tax Crimes More Effectively in APEC Economies at the APEC meetings underway in Santiago, Chile.

    Related Documents
  • 1 | 2 | 3 | 4 | 5 | 6 | 7 > >>