This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of...

Les ententes injustifiables représentent les formes les plus graves de violation de la législation de la concurrence. Quels sont les meilleurs outils pour lutter contre elles ? Dans cet ouvrage, l'OCDE décrit une approche de la carotte et du bâton qui connaît un succès grandissant :...

This paper sets out the theoretical foundations for a leniency programme, the key pre-conditions for a leniency policy to work, the challenges of coordinating leniency programmes with other cartel enforcement policies and deals with challenges that companies and competition authorities face for...

This paper was prepared as a background note for a discussion held in December 2014 on the Use of Markers in Leniency Programmes. It focuses on markers which are particular feature of some leniency programmes that records the date and time of an application to establish the applicant’s...

Leniency programmes are a powerful detection tool for competition authorities. Over the period 2015-2021, the number of leniency applications in OECD jurisdictions dropped by 58% and the same trend can be observed across most regions. This Note explores whether and to what extent the drop in...

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...

The OECD's Task Force on Tax Crimes and Other Crimes (TFTC) has a mandate to improve co-operation between tax and law enforcement agencies, including anti-corruption and anti-money laundering authorities, to counter financial crimes more effectively. The TFTC's work is carried out in connection...

Die OECD-Task Force Steuerkriminalität und andere Straftaten (TFTC) hat den Auftrag, die Zusammenarbeit zwischen den Steuer- und Strafverfolgungsbehörden, insbesondere den Geldwäschebekämpfungs- und Korruptionsbekämpfungsbehörden, zu verbessern, um Finanzstraftaten wirksamer zu bekämpfen....