OECD’s global principles and EU’s tax crime measure – Durable solutions to countering tax crimes across the EU

Project coordinator Prof Dr Umut Turksen and Dr Adam Abukari from the Centre for Financial and Corporate Integrity at Coventry University, co-authored a new publication on “OECD’s global principles and EU’s tax crime measures”. The article was published open access in the Journal of Financial Crime in line with PROTAX’s commitment to making its findings available freely and openly to the wider benefit of the society.

The paper investigates pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for effectively combating tax crimes in the EU and proposes measures to work towards durable solutions.

The Member States currently understand and treat differently tax crimes, can the OECD Ten Global Principles be the key to provide a robust framework for harmonised and efficient countering of tax crimes across the EU?

The article responds to this question with an in-depth, multi-disciplinary analysis of the main legal, human and organisational factors influencing the prevention and prosecution of tax crimes in the EU.

The discussion of the benefits and limitations of the Ten Global Principles relies on PROTAX empirical data obtained in focus group meetings conducted with end-users and law enforcement agencies in ten different EU Member States. Recommendations on achieving durable solutions, for instance by promoting technological innovations and improving whistleblower legislation, are supported by PROTAX research findings.

Download the paper here: OECD’s global principles and EU’s tax crime measures

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