August 2018 JD Supra

The Organisation for Economic Co-operation and Development (OECD) issued a “call to action” for countries to do more to tackle enablers of tax crimes. The result of this “call to action” was the establishment of an operational alliance known as the “Joint Chiefs of Global Tax Enforcement”, also known as the “J5”, as the members are five leaders of tax enforcement authorities from Australia, Canada, the Netherlands, the United Kingdom and the United States (IRS-Criminal Investigation: IRS-CI).