Best practices in tax amnesty and asset repatriation programmes

Published on 13 November 2017 as a TI Helpdesk answer
What are good practices in asset repatriation programmes? What are the lessons learned with similar programmes internationally? Any recommended anti-money laundry provisions and safeguards? How far can secrecy go?


  1. The scope of tax amnesty and asset repatriation programmes
  2. Best practices in  implementing tax amnesty and asset repatriation programmes
  3. Country examples
  4. References


Tax amnesty and asset repatriation programmes have a long history and remain as popular as ever. International experience shows that amnesty can lead to windfall revenue gains, which are particularly desirable in times of recession or financial crisis when revenues are under pressure and expenditures are growing quickly.

Successful tax amnesties and asset repatriation programmes, however, are the exception rather than the norm as, over time, net revenue collection and compliance may be negatively affected by amnesties.

This report draws upon the past experience of countries and identifies best practices in implementing a tax amnesty and asset repatriation programme. A successful programme needs to be specific in its aims and terms and all relevant competent authorities must be adequately capacitated not just to handle tax cases professionally and expeditiously, but also to mitigate money-laundering risks. In the long run, the success of tax amnesties relies mostly on the government's willingness to undertake structural changes.

Author(s): Laila Martin, CiFAR - Civil Forum for Asset Recovery
Agatino Camarda, CiFAR - Civil Forum for Asset Recovery

Reviewed by: Jackson Oldfield, CiFAR - Civil Forum for Asset Recovery Matthew Jenkins, Transparency International,
Publication date: 13 November 2017
Number: 0

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Country / Territory - Argentina   |   Brazil   |   Indonesia   |   Italy   |   South Africa   |   Turkey   
Region - Global   
Topic - Asset recovery   
Tags - Tax   |   Anti-money laundering   |   Asset recovery   |   tax amnesty   

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