[World Tax News] OECD Issues 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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