[World Tax News] OECD Issues Tax Crime Investigation Guide

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  • Last Updated on 21 June, 2025

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OECD Tax Crime Investigation Guide

Editorial Team – [2025] 175 taxmann.com 741 (Article)

World Tax News provides a weekly snippet of tax news from around the globe. Here is a glimpse of the tax happening in the world this week:

1. OECD issues guide on designing a tax crime investigation manual

On 16 June 2025, the OECD issued a guide titled Designing a Tax Crime Investigation Manual – Key Elements and Considerations. The guide aims to assist and encourage jurisdictions in creating their own domestic manuals for investigating tax crimes. It outlines the essential components jurisdictions should take into account when drafting such manuals and includes various country-specific examples to illustrate effective investigative approaches.

Tax crimes adversely affect countries by undermining domestic resource mobilisation and diminishing public trust in governmental and financial institutions. Such offences can lead to significant negative consequences, as financial resources are diverted from essential public services and infrastructure, and may be used to fund other serious criminal activities such as corruption, human and goods trafficking, and terrorism. Tackling tax crimes effectively requires prompt and coordinated action by tax and financial crime authorities, underpinned by transparent and robust legal frameworks.

This guidance is intended to support governments in developing domestic manuals that assist law enforcement officials throughout all stages of criminal tax investigations. Ensuring compliance with legal and operational procedures is vital for successful enforcement. The guide encourages jurisdictions to use this tool to strengthen the effectiveness, efficiency, and integrity of their tax crime investigations while safeguarding the rights of suspects at all times.

Source – OECD

2. UAE Federal Tax Authority releases updated Corporate Tax Self-Registration Guide

On 10 June 2025, the UAE Federal Tax Authority (FTA) published Taxpayer User Manual: Corporate Tax Self Registration (Version 3.0.0.0), which supersedes the earlier versions released in March 2024. The updated manual is intended to guide applicants—both natural and legal persons—through the process of submitting their Corporate Tax Self Registration application via the FTA’s EmaraTax portal.

It provides a detailed, step-by-step explanation of the registration process, accompanied by screenshots illustrating each section of the system.

Source – UAE

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied