At their most serious, tax crimes are prosecuted as fraud. Even the mere non-filing of a return can be treated by the Revenue Agency as evidence of the intent to evade taxes. In recent years, Italy has experienced many famous investigations relevant to tax crimes against corporations and other jurisdictions have their challenges as well. The criminal offenses charged by the Prosecution Service have been extremely various: permanent establishment issues, unfaithful tax declarations, VAT tax evasions, false invoicing, tax frauds and many others, including cross-border problems (eg, legal privilege in the execution of a European investigation order). The defense strategy in case of tax crimes is peculiar, given both the high specialisation required by this particular kind of crimes and the number of players involved (Tax Police, Revenue Agency and Public Prosecutor). The panel will address a number of issues arising from these investigations, with the perspective of the defense counsel, of the Prosecutor’s Office, of the General Counsel and of the technical expert.