Money Laundering Compliance 3º edição

Money Laundering Compliance, 3rd edition provides a technical and practical overview of both the UK and international provisions designed to prevent the laundering of the proceeds of serious crime, and the financing of terrorism. Money laundering has continued to grow over recent years approaching £80 billion in the UK alone, and USD 3 trillion per year globally. Money Laundering Compliance, 3rd edition provides a technical and practical overview of both the UK and the international provisions designed to prevent the laundering of the proceeds of serious crime, and the financing of terrorism. Restructured and completely revised in line with legislation and case law the third edition includes coverage of the issue of beneficial ownership; Counter Terrorism Act 2008; Crime and Courts Act 2013; UK Financial Services Act 2012; HMRC AML Factsheets; revised International Standards on AML, CFT and Proliferation; EU Fourth Money Laundering Directive; the evolution of suspicion and the requisite standard of proof; ever increasing complexities of money transfers. Contents: 1 Introduction, the core Principles, and towards a cashless society; 2 EU Initiatives and the Third Money Laundering Directive; 3 The UK framework - background; 4 The UK framework - the principal UK money laundering offences; 5 The UK framework - failure to disclose and tipping-off; 6 The UK framework - asset recovery and forfeiture; 7 The UK framework - the ML Regulations and Guidance Notes; 8 Fiscal offences and foreign tax enforcement; 9 The UK framework - technical issues; 10 Bribery and Corruption; 11 Customer Due Diligence and compliance; 12 STR procedures and dealing with the Client; 13 Legal professionals and practitioners: specific issues; 14 Trustees, TSPs and executors: specific issues; 15 CSPs: specific issues; 16 Banks (internal policies) and Investment Managers: specific issues; 17 Application of AML-CFT principles outside the UK: general; 18 Application of AML-CFT principles outside the UK: fiscal offences; 19 Conclusions; Appendix 1 Statutory and EU Provisions; Appendix 2 FATF Standards (Feb 2012) and Supranational Reports; Appendix 3 Customer Due Diligence ("Know-Your-Customer"); Appendix 4 STRs and Reporting Forms; Appendix 5 Key Reported Cases; Appendix 6 Trustees and Money Laundering: case studies; Appendix 7 HM Revenue and Customs Form C9011 - Cash Declaration; Appendix 8 STR Statistics, Fines and Penalties.