The OECD has published the second edition of Fighting tax crime: the ten global principles which it describes as a ‘comprehensive guide to fighting tax crimes’. The guide sets out ten essential legal, institutional, administrative and operational mechanisms necessary for putting in place an efficient system for ‘identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers’. The new edition addresses challenges, including tackling the small group of professionals who enable tax and other white-collar crimes, and shares best practices in international co-operation in the fight against tax crimes.
The report also presents 33 country profiles detailing countries’ domestic tax crime enforcement frameworks as well as highlighting the progress made in implementing the Ten Global Principles.
The OECD has published the second edition of Fighting tax crime: the ten global principles which it describes as a ‘comprehensive guide to fighting tax crimes’. The guide sets out ten essential legal, institutional, administrative and operational mechanisms necessary for putting in place an efficient system for ‘identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers’. The new edition addresses challenges, including tackling the small group of professionals who enable tax and other white-collar crimes, and shares best practices in international co-operation in the fight against tax crimes.
The report also presents 33 country profiles detailing countries’ domestic tax crime enforcement frameworks as well as highlighting the progress made in implementing the Ten Global Principles.
