Monday, July 19, 2021
Volume:
37
Issue:
7
Abstract:
On June 17, 2021, the Organization of Economic Cooperation and Development (OECD) published a new editor of Fighting Tax Crime – The Ten Global Principles (78 pp., ISBN 9789264807143 (EPUB). Initially published in 2017, the work furnishes the first comprehensive guide to combating tax crimes. It discusses 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.