The OECD's latest publication on tax evasion shows how 39 countries deal with offshore tax evasion, comparing the case where a taxpayer makes a voluntary disclosure with the case where he has not. The study looks at what penalties are imposed, what interest rate is charged, what tax is due and what is the risk of criminal prosecution and imprisonment. The study also takes a look at how voluntary disclosure laws and programs are designed and it also considers key design issues from the perspective of private client advisors.