diff --git a/crates/oxc_linter/src/rules/tree_shaking/no_side_effects_in_initialization/listener_map.rs b/crates/oxc_linter/src/rules/tree_shaking/no_side_effects_in_initialization/listener_map.rs
index 8ac7df58b33cc..3ffa4fdea580f 100644
--- a/crates/oxc_linter/src/rules/tree_shaking/no_side_effects_in_initialization/listener_map.rs
+++ b/crates/oxc_linter/src/rules/tree_shaking/no_side_effects_in_initialization/listener_map.rs
@@ -11,7 +11,7 @@ use oxc_ast::{
     AstKind,
 };
 use oxc_semantic::{AstNode, SymbolId};
-use oxc_span::GetSpan;
+use oxc_span::{GetSpan, Span};
 use rustc_hash::FxHashSet;
 
 use crate::{
@@ -66,6 +66,11 @@ impl<'a> ListenerMap for Statement<'a> {
             Self::Declaration(decl) => {
                 decl.report_effects(options);
             }
+            Self::ReturnStatement(stmt) => {
+                if let Some(arg) = &stmt.argument {
+                    arg.report_effects(options);
+                }
+            }
             Self::ModuleDeclaration(decl) => {
                 if matches!(
                     decl.0,
@@ -92,6 +97,16 @@ impl<'a> ListenerMap for AstNode<'a> {
                     init.report_effects_when_called(options);
                 }
             }
+            AstKind::FormalParameter(param) => {
+                options.ctx.diagnostic(NoSideEffectsDiagnostic::CallParameter(param.span));
+            }
+            AstKind::BindingRestElement(rest) => {
+                let start = rest.span.start + 3;
+                let end = rest.span.end;
+                options
+                    .ctx
+                    .diagnostic(NoSideEffectsDiagnostic::CallParameter(Span::new(start, end)));
+            }
             _ => {}
         }
     }
@@ -103,6 +118,16 @@ impl<'a> ListenerMap for AstNode<'a> {
                     init.report_effects_when_mutated(options);
                 }
             }
+            AstKind::FormalParameter(param) => {
+                options.ctx.diagnostic(NoSideEffectsDiagnostic::MutationOfParameter(param.span));
+            }
+            AstKind::BindingRestElement(rest) => {
+                let start = rest.span.start + 3;
+                let end = rest.span.end;
+                options.ctx.diagnostic(NoSideEffectsDiagnostic::MutationOfParameter(Span::new(
+                    start, end,
+                )));
+            }
             _ => {}
         }
     }
@@ -272,8 +297,8 @@ impl<'a> ListenerMap for Function<'a> {
 }
 
 impl<'a> ListenerMap for FormalParameter<'a> {
-    fn report_effects(&self, _options: &NodeListenerOptions) {
-        // TODO: Not work now, need report side effects.
+    fn report_effects(&self, options: &NodeListenerOptions) {
+        self.pattern.report_effects(options);
     }
 }
 
diff --git a/crates/oxc_linter/src/rules/tree_shaking/no_side_effects_in_initialization/mod.rs b/crates/oxc_linter/src/rules/tree_shaking/no_side_effects_in_initialization/mod.rs
index 76f42820fec56..2631800c66645 100644
--- a/crates/oxc_linter/src/rules/tree_shaking/no_side_effects_in_initialization/mod.rs
+++ b/crates/oxc_linter/src/rules/tree_shaking/no_side_effects_in_initialization/mod.rs
@@ -30,6 +30,10 @@ enum NoSideEffectsDiagnostic {
     #[diagnostic(severity(warning))]
     MutationOfFunctionReturnValue(#[label] Span),
 
+    #[error("eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of mutating function parameter")]
+    #[diagnostic(severity(warning))]
+    MutationOfParameter(#[label] Span),
+
     #[error("eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of calling")]
     #[diagnostic(severity(warning))]
     Call(#[label] Span),
@@ -41,6 +45,10 @@ enum NoSideEffectsDiagnostic {
     #[error("eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of calling global function `{0}`")]
     #[diagnostic(severity(warning))]
     CallGlobal(CompactStr, #[label] Span),
+
+    #[error("eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of calling function parameter")]
+    #[diagnostic(severity(warning))]
+    CallParameter(#[label] Span),
 }
 
 /// <https://github.com/lukastaegert/eslint-plugin-tree-shaking/blob/master/src/rules/no-side-effects-in-initialization.ts>
@@ -91,14 +99,14 @@ fn test() {
         "const [x] = []",
         "const [,x,] = []",
         // // ArrowFunctionExpression
-        // "const x = a=>{a(); ext()}",
+        "const x = a=>{a(); ext()}",
         // // ArrowFunctionExpression when called
-        // "(()=>{})()",
-        // "(a=>{})()",
-        // "((...a)=>{})()",
-        // "(({a})=>{})()",
+        "(()=>{})()",
+        "(a=>{})()",
+        "((...a)=>{})()",
+        "(({a})=>{})()",
         // // ArrowFunctionExpression when mutated
-        // "const x = ()=>{}; x.y = 1",
+        "const x = ()=>{}; x.y = 1",
         // // AssignmentExpression
         "var x;x = {}",
         "var x;x += 1",
@@ -360,15 +368,15 @@ fn test() {
         "const [x = ext()] = []",
         "const [,x = ext(),] = []",
         // // ArrowFunctionExpression when called
-        // "(()=>{ext()})()",
-        // "(({a = ext()})=>{})()",
-        // "(a=>{a()})(ext)",
-        // "((...a)=>{a()})(ext)",
-        // "(({a})=>{a()})(ext)",
-        // "(a=>{a.x = 1})(ext)",
-        // "(a=>{const b = a;b.x = 1})(ext)",
-        // "((...a)=>{a.x = 1})(ext)",
-        // "(({a})=>{a.x = 1})(ext)",
+        "(()=>{ext()})()",
+        "(({a = ext()})=>{})()",
+        "(a=>{a()})(ext)",
+        "((...a)=>{a()})(ext)",
+        "(({a})=>{a()})(ext)",
+        "(a=>{a.x = 1})(ext)",
+        "(a=>{const b = a;b.x = 1})(ext)",
+        "((...a)=>{a.x = 1})(ext)",
+        "(({a})=>{a.x = 1})(ext)",
         // // AssignmentExpression
         "ext = 1",
         "ext += 1",
diff --git a/crates/oxc_linter/src/snapshots/no_side_effects_in_initialization.snap b/crates/oxc_linter/src/snapshots/no_side_effects_in_initialization.snap
index 82dff9cdbc632..2439e939d62d4 100644
--- a/crates/oxc_linter/src/snapshots/no_side_effects_in_initialization.snap
+++ b/crates/oxc_linter/src/snapshots/no_side_effects_in_initialization.snap
@@ -26,6 +26,60 @@ expression: no_side_effects_in_initialization
    ·             ───
    ╰────
 
+  ⚠ eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of calling global function `ext`
+   ╭─[no_side_effects_in_initialization.tsx:1:7]
+ 1 │ (()=>{ext()})()
+   ·       ───
+   ╰────
+
+  ⚠ eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of calling global function `ext`
+   ╭─[no_side_effects_in_initialization.tsx:1:8]
+ 1 │ (({a = ext()})=>{})()
+   ·        ───
+   ╰────
+
+  ⚠ eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of calling function parameter
+   ╭─[no_side_effects_in_initialization.tsx:1:2]
+ 1 │ (a=>{a()})(ext)
+   ·  ─
+   ╰────
+
+  ⚠ eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of calling function parameter
+   ╭─[no_side_effects_in_initialization.tsx:1:6]
+ 1 │ ((...a)=>{a()})(ext)
+   ·      ─
+   ╰────
+
+  ⚠ eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of calling function parameter
+   ╭─[no_side_effects_in_initialization.tsx:1:3]
+ 1 │ (({a})=>{a()})(ext)
+   ·   ───
+   ╰────
+
+  ⚠ eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of mutating function parameter
+   ╭─[no_side_effects_in_initialization.tsx:1:2]
+ 1 │ (a=>{a.x = 1})(ext)
+   ·  ─
+   ╰────
+
+  ⚠ eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of mutating function parameter
+   ╭─[no_side_effects_in_initialization.tsx:1:2]
+ 1 │ (a=>{const b = a;b.x = 1})(ext)
+   ·  ─
+   ╰────
+
+  ⚠ eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of mutating function parameter
+   ╭─[no_side_effects_in_initialization.tsx:1:6]
+ 1 │ ((...a)=>{a.x = 1})(ext)
+   ·      ─
+   ╰────
+
+  ⚠ eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of mutating function parameter
+   ╭─[no_side_effects_in_initialization.tsx:1:3]
+ 1 │ (({a})=>{a.x = 1})(ext)
+   ·   ───
+   ╰────
+
   ⚠ eslint-plugin-tree-shaking(no-side-effects-in-initialization): Cannot determine side-effects of assignment to `ext`
    ╭─[no_side_effects_in_initialization.tsx:1:1]
  1 │ ext = 1