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。