OECD: MONEY LAUNDERING AND TERRORIST FINANCING AWARENESS HANDBOOK FOR TAX EXAMINERS AND TAX AUDITOR

This Handbook is intended to raise the awareness level of tax examiners and tax auditors regarding money laundering and terrorist financing, and who may come across indicators of unusual or suspicious transactions or activities in the normal course of tax reviews or audits and report to an appropriate authority.  An update of the 2009 edition, it describes the nature and context of money laundering and terrorist financing activities, so that tax examiners and tax auditors, and by extension tax administrations, are able to better understand how their contributions can assist in the fight against serious crimes. It covers a wide gamut of methods and frauds, including smurfing, trade-based money laundering, bitcoin and loan-back money laundering.

http://www.oecd.org/tax/crime/money-laundering-and-terrorist-financing-awareness-handbook-for-tax-examiners-and-tax-auditors.pdf

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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