OECD report on fighting tax crimes
The Forum of Heads of Tax Crime Investigation has published a new edition of the global reference guide, Fighting Tax Crime – The Ten Global Principles, which sets out the ten core requirements for jurisdictions to be able to effectively tackle tax crime while ensuring that taxpayers’ rights are respected.
The guide sets out ten essential legal, institution, administrative and operational mechanisms necessary for putting in place an efficient system for fighting tax crimes and other financial crimes. The second edition of the report presents 33 country profiles, including a profile on Ireland in Chapter 19, detailing each country’s domestic tax crime enforcement framework, as well as highlighting the progress made in implementing the Ten Global Principles.