BCLP Paris Counsel David Père co-authored an article published June 3 in the International Review of Compliance and Business Ethics on the circular of March 7 concerning the law of Oct. 23, 2018, on the fight against tax fraud. Père analyzes the two parts of the circular: the implementation of the new system for initiating criminal proceedings for tax fraud and the strengthening of cooperation and coordination between the tax administration and the judiciary in the fight against tax fraud. Père points out that, to date, clarification is still needed on the modalities of coordination of the two criminal and tax procedures, since neither the law nor the circular specifies details.