About the J5
Tax crime is a global problem that needs a global solution. The Joint Chiefs of Global Tax Enforcement (J5) leads the fight against international tax crime and money laundering, including cryptocurrency threats and those who undertake, enable or facilitate global tax evasion.
The J5 was formed on 1 July 2018 in response to a call to action from the Organisation for Economic Co-operation and Development (OECD) for countries to do more to tackle the enablers of tax crime. The group brings together the leading tax, offshore tax evasion, cryptocurrency and cyber experts from:
- Australia
- United Kingdom
- United States
- Canada
- Netherlands.
These countries share intelligence at speed, build capability and ultimately carry out operational activities.
The J5 includes the following agencies:
- Australian Taxation Office
- His Majesty’s Revenue and Customs from the United Kingdom
- Internal Revenue Service Criminal InvestigationsExternal Link from the United States
- Canada Revenue AgencyExternal Link from Canada
- Dutch Fiscal Information and Investigation Service from the Netherlands.
Transnational tax crime involves violations of tax law that includes more than one country in their planning, execution or impact.
Our J5 role is supported by the Serious Financial Crime Taskforce agencies, such as the Australian Criminal Intelligence CommissionExternal Link and Australian Transaction Reports and Analysis CentreExternal Link for intelligence and investigation activities. All 5 countries face similar threats from organised crime groups and wealthy offshore tax evaders. These groups are resourced and have access to professional enablers to hide income and assets using the global financial system. We can’t afford to work in isolation while organised criminals and tax cheats manipulate the system and exploit vulnerabilities for their personal gain.
The J5 is a strong international alliance with a shared goal to target facilitators and enablers, cybercrime and cryptocurrency and build capability around data platforms that will help the work of each country.
By working together, we enhance our individual capabilities to put pressure on the global criminal community in ways we could not achieve on our own. We are better equipped to conduct operations and tighten the net on those who break tax laws, ensuring they face the consequences of their actions.
Media: J5 – Working together to tackle tax crime
https://tv.ato.gov.au/ato-tv/media?v=bd1bdiunhsxowxExternal Link (Duration: 03:18)
J5 results
The J5 is working together on a number of investigations targeting sophisticated international enablers of tax evasion. This includes focussing our enquiries on financial institutions and intermediaries who facilitate taxpayers to hide their income and assets. These highly harmful, high-end enablers of tax evasion were previously thought to be beyond the reach of the member countries.
The J5 agencies are also cooperating on cases involving money laundering utilising cryptocurrency, and tax fraud and evasion.
For more information see the latest news:
- J5 tax chiefs closing the net on global tax evasion
- Global tax chiefs undertake unprecedented multi-country day of action to tackle international tax evasion
Serious Financial Crime Taskforce
We continue to work with our partner agencies in the ATO-led Serious Financial Crime Taskforce (SFCT) to support J5 operations. The partnership between the SFCT and J5 will only grow stronger as we advance our investigations into international tax evasion and associated money laundering. The SFCT investigates the most serious and complex forms of financial crime that present the highest risk to Australia’s tax and superannuation system.
For more information, see:
- Joint Chiefs of Global Tax EnforcementExternal Link – Internal Revenue Service Criminal Investigations
- Organisation for Economic Co-operation and DevelopmentExternal Link
Cyber Challenge events
Crypto assets (such as cryptocurrencies) are being increasingly used for criminal activities, due to their anonymous nature and the ease and speed with which they can be sent anywhere in the world. Reducing the growing threat that crypto assets pose to tax administrations and law enforcement agencies worldwide is a key focus for the J5.
Since forming in 2018, the J5 have held several Cyber Challenge events. The events bring experts together from each country to use a range of data and tools to identify leads into tax evasion and money laundering involving crypto assets.
Keep up to date
Learn more about how the J5 work to tackle transnational tax crime. Discover and share our content:
- J5 video: Inside the J5External Link
- J5 podcast: London 2022External Link
- Tax inVoice ATO podcast: J5 – Tackling transnational tax crimeExternal Link
- J5 animation: J5 – Tackling tax crime togetherExternal Link
- J5 video: J5 – Working together to tackle tax crimeExternal Link
Media releases
- J5 countries host fourth Global Financial Institutions Partnership SummitThis link will download a file
- Film producer indicted for multi-decade tax conspiracy
- J5 reviews cryptocurrency risk factors during Cyber Challenge
- J5 publishes first report detailing the alliance’s global impact
- Former defence contractor and his wife indicted for evading U.S. taxes on profits from selling jet fuel to the U.S. military (irs.gov) (PDF, 213KB)This link will download a file
- J5 issues notice to financial institutions about risk indicators tied to cryptocurrency assets (irs.gov)External Link
- J5 countries host Cyber Challenge focused on data mining and financial reporting
- International tax advisor arrested for helping to conceal over $100m (PDF, 133KB)This link will download a file
- ATO executes raids across the country as part of crackdown on dodgy sales suppression technology
- J5 launches international probe into sales suppression software (PDF, 140KB)This link will download a file
- First US-based Global Financial Institutions Summit on Tax Crime takes place in NY (PDF, 277KB)This link will download a file
- Former Senior Executive of Defence Contractor Pleads Guilty to Tax Evasion (PDF, 202KB)This link will download a file
- Robert Lenard Booth sentenced to 10 years for defrauding investors in boiler room scheme (PDF, 324KB)This link will download a file
- Property, luxury goods and cash seized in international money laundering investigation (PDF, 209KB)This link will download a file
- Global tax chiefs stand by Puerto Rico’s financial institution regulator as bank is shut down
- J5 tax crime chiefs hold summit and commit to further international actions (PDF, 205KB)This link will download a file
- J5 countries host “Challenge” aimed at NFTs and Decentralized Exchanges (PDF, 201KB)This link will download a file
- Robert Lenard Booth Convicted of Defrauding Investors of Nearly $2 Million (PDF, 202KB)This link will download a file
- Former Defence Contractor Manager Pleads Guilty to Tax Evasion (PDF, 213KB)This link will download a file
- J5 Releases NFT Red Flags to Warn Public of Risks (PDF, 271KB)This link will download a file
- 2nd Former Defence Contractor Executive Pleads Guilty to Tax Evasion (PDF, 232KB)This link will download a file
- Former Defence Contractor Executive Pleads Guilty to Tax Evasion (PDF, 547KB)This link will download a file
- Five Defendants Charged in $8.4 Million 'Boiler Room' Fraud and Money Laundering Schemes (PDF, 245KB)This link will download a file
- J5 countries host 'Challenge' aimed at FINtech companies (PDF, 114KB)This link will download a file
- Global tax chiefs undertake unprecedented multi-country day of action to tackle international tax evasion
- One Year In, J5 Making a Difference
- Australia at the cutting edge of tackling offshore tax crimeExternal Link