Fighting Tax Crime – The Ten Global Principles, Second Edition.

• Author: OECD.
• Place / Publishing House: Paris : : OECD Publishing,, 2021.; {copy}2021.
• Year of Publication: 2021
• Edition: 1st ed.
• Language: English
• Physical Description: 1 online resource (78 pages)

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...

Table of Contents

• Intro
• Preface
• Foreword
• Abbreviations and Acronyms
• Executive Summary
• Recommendations
• Overview of the Ten Global Principles
• References
• Note
• Principle 1 Ensure tax offences are criminalised
• Introduction
• The law clearly defines the tax offences that are criminalised
• A criminal sanction applies if the offence is proven
• More serious offences are punishable by more serious criminal sanctions
• A penalty regime is in place for prosecuting professional enablers
• Criminal sanctions are applied in practice
• References
• Note
• Principle 2 Devise an effective strategy for addressing tax crimes
• Introduction
• Identifying the risks and threats
• Key elements of an overall strategy
• Jurisdiction examples of strategies for addressing tax crimes
• References
• Principle 3 Have adequate investigative powers
• Introduction
• Powers to obtain third party documentary information
• Search powers
• Power to intercept mail and telecommunications
• Power to search and seize computer hardware, software, cell phones and digital media
• Power to interview
• Power to conduct covert surveillance
• Power to conduct undercover operations
• Power to arrest a person
• References
• Principle 4 Have effective powers to freeze, seize and confiscate assets
• Introduction
• Rapid freezing of assets
• Extended confiscation
• Value-based confiscations
• Third party confiscations
• Non-conviction based confiscation
• References
• Principle 5 Put in place an organisational structure with defined responsibilities
• Introduction
• References
• Principle 6 Provide adequate resources for tax crime investigation
• Introduction
• Financial resources
• Human resources
• Training
• Infrastructure resources
• Organisational resources
• Data and technology resources.
• Principle 7 Make tax crimes a predicate offence for money laundering
• Introduction
• References
• Notes
• Principle 8 Have an effective framework for domestic inter-agency co-operation
• Introduction
• Information sharing
• Legal gateways for information sharing
• Models of information sharing
• Forms of information sharing
• Other forms of co-operation
• Joint investigation teams
• Inter-agency centres of intelligence
• Secondments and co-location of personnel:
• Other models
• References
• Principle 9 Ensure international co-operation mechanisms are available
• Introduction
• References
• Principle 10 Protect suspects' rights
• Introduction
• The right to a presumption of innocence
• The right of the suspect or accused to be advised of their rights
• The right to remain silent
• The right to be advised of the particulars of what one is accused of
• The right to access and consult a lawyer and entitlement to free legal advice
• The right to interpretation and translation
• The right to access documents and case material, also known as a right to full disclosure
• The right to a speedy trial
• The right to protection from ne bis in idem (double jeopardy)
• References
• Annex A. List of participating jurisdictions in the 2nd edition of the Ten Global Principles
• Annex B. Country chapters.