Session Details Page | International Bar Association

IBA Annual Conference Copenhagen 2026

4 Oct - 9 Oct 2026

Session information

Cross-border tax advice and criminal prosecution: is there still room for tax avoidance schemes?

Thursday 8 October (1615 - 1730)

Committee(s)

Criminal Law Committee (Lead)
Business Crime Committee
Taxes Committee

Description

The boundaries between legitimate tax planning and criminal tax evasion are increasingly under scrutiny. This panel will examine the criminal law risks associated with cross-border tax structuring and the evolving distinction between tax avoidance and criminal conduct. Topics include national and international approaches to criminal liability for aggressive tax planning, the reporting obligations of tax advisors and the mechanisms for information exchange and cooperation in cross-border investigations. The discussion will also address the institutions and legal instruments available to prosecutors and regulators confronting complex, multi-jurisdictional tax cases.

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