Global Daily Tax News, OECD Advises Countries On Tax Crime Investigations, (Jun 18, 2025)

The OECD has released a new report advising governments on the development of guidance for law enforcement authorities engaged in tackling fiscal crimes.

The OECD said the report is intended as a guidance tool to encourage and support governments to develop domestic manuals to advise enforcement officials on each stage of a criminal tax investigation.

The OECD said, "Tax crimes have a detrimental impact on all countries, hindering domestic resource mobilization and eroding public confidence in government and financial systems."

It added, in undertaking criminal investigations, "adherence to legal and operational procedures is critical to any successful enforcement action and jurisdictions are encouraged to use this guide to enhance the effectiveness, efficiency, and integrity of their tax crime investigations whilst ensuring that suspects' rights are upheld at all times."

The report discusses the roles and responsibilities of internal and external stakeholders; internal integrity within an enforcement function; legal issues; case referral, selection, and allocation; case planning; notifications to suspects under investigation; enforcement powers and intelligence gathering; inter-agency cooperation; resources available to tax investigators; the role of whistleblowers; and search and seizure powers regarding physical and digital evidence.