Latest Documents

OECD launches report on greater co-operation and information sharing between government agencies to counter financial crimes

Vast amounts are lost to illicit financial flows, including tax evasion, money laundering, bribery and corruption. These crimes threaten the strategic, political and economic interests of both developed and developing countries. In a world of limited resources and increasing complexity, it is essential for government authorities to work closely together in a “whole of government” approach to best address these challenges.

Improving Co-operation between Tax and Anti-Money Laundering Authorities: Access by tax administrations to information held by financial intelligence units for criminal and civil purposes

This report uses survey data to analyse the levels of co-operation between the authorities combatting serious financial crimes such as tax crimes, bribery corruption, money laundering and terrorism financing. More specifically, it assesses various models for the sharing of Suspicious Transaction Reports by the Financial Intelligence Unit with the tax administration, both for criminal and civil purposes.

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.

OECD Working Group on Bribery - Annual Report

This report provides a brief overview of the OECD Anti-Bribery Convention and how it works. It also outlines how the Working Group on Bribery contributes to the global fight against corruption.

A strategic perspective on the prevention, detection and investigation of international tax crime

Heads of tax crime investigation in 44 countries, as well as the Financial Action Task Force and World Customs Organisation, have come together this week at Europol Headquarters in the Hague for the second meeting of the OECD Forum of Heads of Tax Crime Investigation.

Outcomes statement from the Third Forum on Tax and Crime

Outcomes statement from the Third Forum on Tax and Crime held in Istanbul on 7-8 November 2013

Evading the Net: Tax Crime in the Fisheries Sector

This report looks at the issue of tax crime in the fisheries sector, including frauds over taxes on profit and earnings, customs duties, VAT and social security, with examples from real cases.

Bribery and corruption awareness handbook for tax examiners and tax auditors

This report provides information on the various bribery techniques used and the tools to detect and identify bribes.

Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors

Electronic Sales Suppression: A threat to tax revenues (German)

Electronic Sales Suppression: A threat to tax revenues (German)