Fighting Tax Crime – The Ten Global Principles, Second Edition

image of 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.

English Also available in: Spanish, French

List of participating jurisdictions in the 2nd edition of the Ten Global Principles

While the intention is that this report will stay as an open document, available for any jurisdiction willing to participate in the benchmarking exercise in the future, the statistics and successful case studies in this edition were last updated in April 2021. The list below details the name of each participating jurisdiction in alphabetical order, and the agency which acted as point of contact for discussing the contents of their respective country chapters with the Secretariat.

English Also available in: French, Spanish

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