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.

Practice

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Ensure tax offences are criminalised

Devise an effective strategy for addressing tax crimes

​​Have adequate investigative powers
​​Have effective powers to freeze, seize and confiscate assets​

​Provide adequate resources for tax crime investigation

Put in place an organisational structure with defined responsibilities

Make tax crimes a predicate offence for money laundering

​Have an effective framework for domestic inter-agency co-operation

​Ensure international co-operation mechanisms are available

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​Protect suspects’ rights

Ensure international co-operation mechanisms are available