Tax evasion and related financial crime threaten the strategic, political, and economic interests of all countries. Recognising the threat that such illicit financial flows pose to the Asia-Pacific region, APEC Finance Ministers developed the Cebu Action Plan, a roadmap for a more sustainable financial future, calling on all APEC Economies to build their capacity to address financial crimes. To support these efforts, the OECD has developed this report which describes the range of OECD legal instruments, policy tools, and capacity building initiatives available to enhance the fight against tax crime in the Asia-Pacific region, drawing on examples and successful practices in APEC Economies.