Last updated in May 2024, this document reports the results, by jurisdiction, of self-assessments that were undertaken to benchmark domestic frameworks against the Ten Global Principles. It covers the legal, institutional and operational frameworks that are in place within those jurisdictions for fighting tax crime and other financial crimes, highlights best-practices and identifies areas for further improvement. The information contained in the country chapters was submitted by and under the responsibility of the participating jurisdictions.
On 10 June 2022, the OECD Council at Ministerial Level approved the new OECD Council Recommendation on the Ten Global Principles for Fighting Tax Crime, which embodies the Ten Global Principles as first published in 2017 and updated in 2021. Further to all OECD Member countries, adherents to the Recommendation also include four non-Member jurisdictions: Argentina, Brazil, Croatia and Romania. The second edition of the Ten Global Principles will accompany the Council Recommendation as a Practical Guide, in order to assist jurisdictions in its implementation.
