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Joint Chiefs of Global Tax Enforcement

How the Joint Chiefs of Global Tax Enforcement (J5) combat transnational tax crime through enforcement collaboration.

Last updated 19 February 2025

About the J5

J5 logo

Tax crime is a global problem that needs a global solution. The Joint Chiefs of Global Tax Enforcement (J5) lead the fight against transnational tax crime and money laundering. This includes cryptocurrency threats and those who undertake, enable or facilitate global tax evasion.

The J5 group brings together leading tax, offshore tax evasion, cryptocurrency and cyber experts from:

These countries share intelligence to discover threats and conduct operations focused on disrupting enablers of tax crime. Meanwhile, they strengthen respective systems to maintain the integrity of tax administration and ensure compliance with tax laws.

The J5 mission

J5 results

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. 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.

The J5 is a strong international alliance with a shared goal to target facilitators and enablers, cybercrime and cryptocurrency. It also builds capability around data platforms that will help the work of each country.

By working together, the J5 apply pressure to the global criminal community more effectively than working alone. The alliance is dedicated to ensuring that those that break tax laws face the consequences of their actions.

Serious Financial Crime Taskforce

The ATO continues to work with partner agencies in the ATO-led Serious Financial Crime Taskforce (SFCT) to support J5 operations. The partnership between the SFCT and J5 grows stronger while advancing investigations into transnational 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 systems.

For more information, see Serious Financial Crime Taskforce.

Cyber Challenge events

Crypto assets (such as cryptocurrencies) are being increasingly used for criminal activities. This is 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.

The J5 hold annual Cyber Challenge events which bring together experts from each country. Together they identify leads into tax evasion and money laundering involving crypto assets.

In September 2024, investigators and analysts from J5 agencies met in Brisbane for the annual Cyber Challenge. The focus of 2024 Cyber Challenge included over-the-counter cryptocurrency trading desks, online cryptocurrency casinos and cryptocurrency payment platforms.

Global Financial Institutions Partnership summit

The J5 have hosted the annual Global Financial Institutions Partnership (GFIP) summit since 2022. The summit brings together financial institutions, banking associations, Financial Intelligence Unit (FIU) representatives and other partners to discuss effective practices in combating tax and financial crime.

The most recent summit was held in Ottawa, Canada in October, 2024. Discussions and projects focussed on the threats of identity theft-based crimes, misuse of financial technology, and trade-based money laundering.

Resources

Learn more about how the J5 work to tackle transnational tax crime:

Media releases



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