SUPER HANDBOOK - Detecting unusual transactions - indicators, ML, AML, aml
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//-->Money Laundering AwarenessHandbook for Tax Examinersand Tax Auditors2009ORGANISATION FOR ECONOMIC CO-OPERATIONAND DEVELOPMENTThe OECD is a unique forum where the governments of 30 democracies work together toaddress the economic, social and environmental challenges of globalisation. The OECD is alsoat the forefront of efforts to understand and to help governments respond to new developmentsand concerns, such as corporate governance, the information economy and the challenges of anageing population. The Organisation provides a setting where governments can compare policyexperiences, seek answers to common problems, identify good practice and work to co-ordinatedomestic and international policies.The OECD member countries are: Australia, Austria, Belgium, Canada, the Czech Republic,Denmark, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Korea,Luxembourg, Mexico, the Netherlands, New Zealand, Norway, Poland, Portugal, the Slovak Republic,Spain, Sweden, Switzerland, Turkey, the United Kingdom and the United States. The Commissionof the European Communities takes part in the work of the OECD.Cover image © philipus - Fotolia.comPrefacePrefaceThe purpose of this handbook is to raise the awareness level of tax examiners and auditorson money laundering. It provides guidance in identifying money laundering during theconduct of normal tax audits. It also describes the resources and tools that are available foreffective detection and deterrence. While the handbook does not detail criminal investigationmethods, it does describe the nature and context of money laundering activities so that taxexaminers and auditors can better understand how their contribution can assist criminalinvestigators in countering money laundering.Tax administrations can adapt the handbook to suit their particular circumstances andto take into account the varying roles that tax administrations have in relation to reportingunusual or suspicious transactions, receiving suspicious transaction reports and investigatingmoney laundering offences. To aid this adaptation key areas of the handbook have beenhighlighted for “Country Specific Insertions”.While the aim of this handbook is to raise the awareness of tax examiners and tax auditorsabout the possible implications of transactions or activities related to money laundering andtax crimes, the handbook is not meant to replace domestic policies and procedures.This handbook is available on the CTPA website www.oecd.org/ctp/taxcrimes. Versionsin different languages will also be available here.© OECD 20095
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