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Tax and crime

Ending the Shell Game: Cracking down on the Professionals who enable Tax and White Collar Crimes

 

Published 25 February 2021

 

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White collar crimes like tax evasion, bribery, and corruption are often concealed through complex legal structures and financial transactions facilitated by lawyers, accountants, financial institutions and other "professional enablers" of such crimes. These crimes have significant impacts on government revenue, public confidence and economic growth, including the recovery from COVID-19. This report sets out a range of strategies and actions for countries to take to tackle professional intermediaries who enable tax evasion and other financial crimes on behalf of their criminal clients. The report highlights the damaging role played by these intermediaries and the importance of concerted domestic and international action in clamping down on the enablers of crime, and includes recommended counter-strategies for deterring, disrupting, investigating and prosecuting the professionals who enable tax and white collar crimes.

 

Highlights

 

 

OECD Global Anti-Corruption & Integrity Forum 2021

This report was presented at the virtual OECD Global Anti-Corruption and Integrity Forum during a dedicated session that took place on 24 March 2021. This session highlighted the damaging role played by intermediaries who enable financial crimes on behalf of their criminal clients, and the importance of concerted domestic and international action in clamping down on the enablers of crime.

 

Further information

 

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