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: Ukrainian, Spanish, French

Executive Summary

As the world emerges from the COVID-19 pandemic, tax and other financial crimes are more global than ever which, if unchecked, can undermine the rule of law as well as public confidence in the legal and financial system. Technological developments are also leading to the emergence of new risks including through the growth of cybercrimes, the increasing misuse of cryptocurrencies and a new breed of sophisticated professional enablers able to create opaque structures and move money increasingly in real-time.

English Also available in: French, Spanish

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error