As Chair of the OECD Task Force on Tax Crimes and Other Crimes (TFTC), I am honoured to present the
second edition of Fighting Tax Crime – The Ten Global Principles. The new edition includes counterstrategies
for tackling professionals who enable tax and other white collar crimes, successful case studies
on recovering virtual assets (such as crypto-currencies) and best practices in international co-operation in
the fight against tax crimes. It further compiles country reports of 33 jurisdictions, including 27 OECD
members. All of these jurisdictions are working with the shared aim of the full global implementation of the
Ten Global Principles, establishing a common tax enforcement and tax investigation standard to enhance
international cooperation, and build trusted relationships between the organisations responsible for tax
crime investigation. These Ten Global Principles are now complemented by the Tax Crime Investigation
Maturity Model, allowing jurisdictions to self-evaluate to what extent the Ten Global Principles are
implemented and practised in their domestic tax investigation branch, and providing them with a clear
pathway to possible further improvements.