Preventing Tax Crime – The Ten World Rules, Second Version
Forthcoming, will likely be launched on 17 June 2021
First revealed in 2017, Preventing Tax Crime: The Ten World Rules is the primary complete information to combating tax crimes. It units out ten important ideas protecting the authorized, institutional, administrative, and operational points essential for growing an environment friendly and efficient system for figuring out, investigating and prosecuting tax crimes, whereas respecting the rights of accused taxpayers. This second version addresses new challenges, akin to tackling professionals who allow tax and white-collar crimes, and fostering worldwide co-operation within the restoration of belongings. Drawing on the experiences of jurisdictions in all continents, the report additionally highlights profitable circumstances referring to the misuse of digital belongings, complicated investigations involving joint process forces, and using new know-how instruments to combat tax crimes and different monetary crimes. The Ten World Rules are a vital factor of the OECD’s Oslo Dialogue, a whole-of-government method for combating tax crimes and illicit monetary flows.
Ending the Shell Sport: Cracking down on the Professionals who allow Tax and White Collar Crimes
Printed 25 February 2021
This report units out a variety of methods and actions for international locations to take to deal with skilled intermediaries who allow tax evasion and different monetary crimes on behalf of their prison shoppers. The report highlights the damaging function performed by these intermediaries and the significance of concerted home and worldwide motion in clamping down on the enablers of crime, and consists of advisable counter-strategies for deterring, disrupting, investigating and prosecuting the professionals who allow tax and white collar crimes.
Tax Crime Investigation Maturity Mannequin
Printed 30 November 2020
The Tax Crime Investigation Maturity Mannequin goals to assist jurisdictions perceive the place they stand within the implementation of the OECD’s Preventing Tax Crime: The Ten World Rules, primarily based on a set of empirically noticed indicators. By setting out indicators for every growing stage of maturity, the mannequin additionally charts out an evolutionary path for future progress in the direction of probably the most cutting-edge practices in tax crime investigation throughout 4 ranges of maturity: Rising, Progressing, Established and Aspirational.
Combatting Tax Crimes Extra Successfully in APEC Economies
Printed 14 October 2019
Tax evasion and associated monetary crime threaten the strategic, political, and financial pursuits of all international locations. Recognising the menace that such illicit monetary flows pose to the Asia-Pacific area, APEC Finance Ministers developed the Cebu Motion Plan, a roadmap for a extra sustainable monetary future, calling on all APEC Economies to construct their capability to deal with monetary crimes. To help these efforts, the OECD has developed this report which describes the vary of OECD authorized devices, coverage instruments, and capability constructing initiatives out there to boost the combat in opposition to tax crime within the Asia-Pacific area, drawing on examples and profitable practices in APEC Economies.
Cash Laundering and Terrorist Financing Consciousness Handbook for Tax Examiners and Tax Auditors
Printed 13 June 2019
Monetary crimes, together with tax evasion, cash laundering, and terrorist financing undermine jurisdictions’ political and financial pursuits and pose a severe menace to nationwide safety. Tax crime is a key supply of soiled cash and as such, tax authorities have a central function to play in figuring out and reporting cash laundering and terrorist financing. The aim of this handbook is to boost the attention stage of tax examiners, auditors, and investigators, of their function in combatting these unlawful actions.
Printed 22 October 2018
Drawing on the experiences of 67 international locations, this research focuses on the authorized, strategic, operational, and cultural points of co-operation between tax authorities and anti-corruption authorities. The report will allow international locations to assessment and consider their very own approaches for co-operation on issues referring to tax and corruption, and establish alternatives for enhancements primarily based on practices which have proved profitable elsewhere. The report was ready collectively by the OECD and World Financial institution and will likely be used to help ongoing capability constructing work carried out by each organisations.
Preventing Tax Crime: The Ten World Rules
Printed 8 November 2017
This report units out the ten important ideas for successfully combating tax crimes. It covers the authorized, institutional, administrative, and operational points essential for putting in an environment friendly system for combating tax crimes and different monetary crimes. It attracts on the insights and expertise of jurisdictions around the globe. The aim is to permit jurisdictions to benchmark their authorized and operational framework, and establish areas the place enhancements may be made. Future work on this space will embrace including nation particular particulars, protecting a variety of nations.
Printed 8 November 2017
Monetary crimes are more and more refined, with criminals accumulating vital sums by offences akin to drug trafficking, fraud, extortion, corruption and tax evasion. Totally different authorities companies could also be concerned in detecting, investigating and prosecuting these offences and recovering the proceeds of crime, or could maintain info important to those actions. This report describes the present place in 51 international locations as to the regulation and apply for home inter-agency co-operation in combating tax crimes and different monetary crimes together with, for the primary time, co-operation with authorities chargeable for the investigation and prosecution of corruption. It identifies profitable practices primarily based on international locations’ experiences of inter-agency co-operation in apply and makes suggestions for a way co-operation could also be improved.
Shining Gentle on the Shadow Economic system: Alternatives and threats
Printed 29 September 2017
This report seems on the impression on the shadow economic system of adjustments in methods of working and enterprise fashions, the expansion of the digital economic system and the emergence of recent applied sciences. Whereas these are inflicting some new shadow economic system actions to emerge and a few present ones to broaden in scale or scope, they’re additionally offering tax administrations with new alternatives and instruments to boost compliance. The report units out plenty of examples of efficient actions being taken by tax administrations utilising know-how, behavioural insights and new sources of knowledge. It additionally recommends plenty of areas for additional focused work to assist enhance tax administrations’ capability to deal with shadow economic system exercise, together with for collaborative work on the sharing and gig economic system. The report is a complementary report back to Expertise Instruments to Deal with Tax Evasion and Tax Fraud.
Expertise Instruments to Deal with Tax Evasion and Tax Fraud
Printed 31 March 2017
This report gives an summary of among the know-how instruments that tax authorities have applied to deal with tax evasion and tax fraud, focussing on digital gross sales suppression and false invoicing. The report additionally features a extra technical catalogue of those know-how options, with a view to encouraging different tax authorities which might be going through the identical forms of dangers to attract on that have. The report additionally discusses complementary work that tax authorities are enterprise to deal with the money economic system and sharing economic system, which, though not forms of tax evasion and fraud themselves, can facilitate it.
Printed 18 September 2015
This report makes use of survey knowledge to analyse the degrees of co-operation between the authorities combatting severe monetary crimes akin to tax crimes, bribery corruption, cash laundering and terrorism financing. Extra particularly, it assesses numerous fashions for the sharing of Suspicious Transaction Studies by the Monetary Intelligence Unit with the tax administration, each for prison and civil functions. It finds that there are vital potential advantages from better cooperation, with every authority pooling their information and abilities. The report subsequently recommends that topic to the mandatory safeguards, tax administrations ought to have the fullest potential entry to the STRs acquired by the FIU of their jurisdiction.
Bribery and Corruption Consciousness Handbook for Tax Examiners and Tax Auditors
Printed 7 November 2013
The aim of this handbook is to boost the attention of tax examiners and auditors of points regarding bribery and different types of corruption and supply steering on how one can acknowledge indicators of potential bribery or corruption in the midst of common tax examinations and audits.
Evading the Internet: Tax Crime within the Fisheries Sector
Printed 7 November 2013
This report seems on the situation of tax crime within the fisheries sector, together with frauds over taxes on revenue and earnings, customs duties, VAT and social safety, with examples from actual circumstances. These embrace crimes that depend on options attribute of the fisheries sector, in addition to these seen in different industries. The report discusses points of the sector that make it susceptible to tax crime, together with a scarcity of transparency and issue in acquiring useful possession info ensuing from using offshore corporations and the apply of registering vessels beneath flags of comfort. Methods utilized by tax administrations and different authorities to forestall, detect and examine tax offences are outlined and the report makes suggestions for steps international locations can take, alone or in co-operation, to fight these crimes.
Efficient Inter-Company Co-Operation in Preventing Tax Crimes and Different Monetary Crimes
Printed 7 November 2013
This second version of Efficient Inter-Company Co-operation in Preventing Tax Crimes and Different Monetary Crimes describes the present place in 48 international locations with respect to the regulation and apply of home inter-agency co-operation in combating tax crimes and different monetary crimes. It outlines the roles of companies in numerous international locations, authorized gateways to allow these companies to share info and different fashions for co-operation, akin to joint investigations and the institution of intelligence centres together with officers from totally different authorities.
