Скачать презентацию Competences of A-FIU The only unit to
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Competences of A-FIU • The only unit to receive STRs • STRs – money laundering • STRs – TF • STRs – corruption • All STRs are analysed Mag. Mahr A-FIU 2010
Austria • Money laundering – illegal source • TF – illegal/legal source – relevant is the use of the money • Corruption – mainly legal source – relevant is the use of the money Mag. Mahr A-FIU 2010
Austria • Knowledge – used invoices look similar • Need to prove the transactions • Faked/real invoices • Over- and underinvoicing – delivery of goods • Consulting agreements • Feasibility studies Mag. Mahr A-FIU 2010
High risk business • Non face to face business • PEP‘s, terrorists • Correspondent bank accounts Mag. Mahr A-FIU 2010
Client • • Plenty of lists (PEP‘s, terrorist) New/old customer Individual/company Resident/non resident person Home/foreign countries Trustee Offshore companies Customer products (e. g. weapons) Mag. Mahr A-FIU 2010
Sphere of the client • Loophole of transparency • Geographical and political circumstances (support for terrorists, high crime rates eg. corruption; transparancy index) • Resident companies (foreign CEO‘s, shareholders) Mag. Mahr A-FIU 2010
Pattern of transactions • Cash (maybe HAWALLA) • Interim account • Business with offshore companies • Non face to face business Mag. Mahr A-FIU 2010
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Hawalla based on trust Legal and illegal sources • • • donations (humanitarian aid) transfers by foreign workers payments for imports payment for services abroad income from tourism capital flight tax offences payment of inflated (fake) invoices proceeds from crimes Mag. Mahr A-FIU 2010
HAWALLA – Low Costs · · · no company registration no nominal capital no cash reserves no taxes almost no personnel costs, almost no equipment, etc. Mag. Mahr A-FIU 2010
HAWALLA – Anonymity · · · · avoiding currency controls capital flight evasion of taxes evasion of customs duties smuggling money laundering financing of terrorism Mag. Mahr A-FIU 2010
HAWALLA – Anonymity · · · · avoiding currency controls capital flight evasion of taxes evasion of customs duties smuggling money laundering financing of terrorism Mag. Mahr A-FIU 2010
HAWALLA – High degree of flexibility and versatility · avoiding sanctions · hardly any banking system (strictly regulated) · quick response to economic crises · humanitarian aid, etc. Mag. Mahr A-FIU 2010
HAWALLA · avoiding sanctions · hardly any banking system (strictly regulated) · quick response to economic crises · humanitarian aid, etc. Mag. Mahr A-FIU 2010
Mag. Mahr A-FIU 2010
Mag. Mahr A-FIU 2010
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Mag. Mahr A-FIU 2010
Mag. Mahr A-FIU 2010
Characteristic features of offshore destinations it is a special feature of the “offshore business” that the transactions are conducted on a purely international basis and do not involve national interests. Ø no activity in the registering country Ø no decision takers in the registering country Ø no liability to pay taxes Ø no proof of the paid-up capital Ø no double taxation agreement Ø no duty to keep books of account Ø strict banking secrecy Ø liberal foreign exchange control Ø excellent infrastructure Ø quick, discrete and low-cost Ø establishment of companies Ø excellent on site-services Mag. Mahr A-FIU 2010
Mag. Mahr A-FIU 2010
Mag. Mahr A-FIU 2010
Mag. Mahr A-FIU 2010
Mag. Mahr A-FIU 2010
Mag. Mahr A-FIU 2010