28 June 2021

OECD租税犯則事件対策の10原則、第2版に

OECD (2021), Fighting Tax Crime – The Ten Global Principles, Second Editionが出ていた。2017年の初版をアップデート。

10原則は以下である。

  • Principle 1 Ensure tax offences are criminalised
  • Principle 2 Devise an effective strategy for addressing tax crimes
  • Principle 3 Have adequate investigative powers
  • Principle 4 Have effective powers to freeze, seize and confiscate assets
  • Principle 5 Put in place an organisational structure with defined responsibilities
  • Principle 6 Provide adequate resources for tax crime investigation
  • Principle 7 Make tax crimes a predicate offence for money laundering
  • Principle 8 Have an effective framework for domestic inter-agency co-operation
  • Principle 9 Ensure international co-operation mechanisms are available
  • Principle 10 Protect suspects’ rights
国別報告書が別冊でついており、日本法についても250頁以下に記載がある。



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