Tax crime investigations in the context of the reverse cooperation of the international criminal court

Abstract EN

The International Criminal Court has a unique potential of assistance for the requesting states that might be realized in domestic criminal investigations (so called reverse cooperation).

Tax evasion is usually qualified as a serious crime under domestic legislation.

Thus, tax evasion investigations are not an exception from the rule concerning assistance of the International Criminal Court but the examples of such assistance are fragmented and limited.

Taking into account the needs of developing countries, there is a proposition to use the potential of the International Criminal Court more often and more widely in tax evasion investigations especially in forms of capacity building, technical assistance and intermediary services.