Member States should include a range of offences within each of the categories designated by the FATF, including tax evasion, fraud and avoidance, as well as any fraudulent behaviour involving concealment of income or profits.
Države članice bi morale v vsako od kategorij, ki jih je določila FATF, vključiti tudi davčne utaje in goljufije ter izogibanje davkom, pa tudi vsakršno goljufivo ravnanje, ki vključuje prikrivanje dohodkov ali dobičkov.