Notre recherche vise à vérifier s'il existe un lien entre l'intérêt des Américains pour les investissements étrangers et le maintien des structures opaques de la finance internationale. Les pratiques d'opacité financière (utilisation abusive du secret bancaire, faibles mesures d'identification du client, faible règlementation bancaire, absence d’échange d’information fiscale, absence d’obligations d’enregistrements de compagnies et de fiducies, possibilité d’établir la propriété d’une société avec des prête-noms, utilisation de bons au porteur, manque d’encadrement des fiducies, etc.) semblent accommoder les États qui les dénoncent. Utilisant les théories des jeux à deux niveaux de Putnam, de la règlementation et de l’équilibre de Nash, nous faisons le lien entre le niveau national et international. Notre recherche consiste en deux études de cas. La première traite d’un projet de règlement de l’Internal Revenue Service visant à assurer la déclaration de revenus d’intérêt sur les dépôts bancaires des non-résidents. La seconde traite d’une série de projets de loi déposés au Sénat et à la Chambre des représentants des États-Unis. Ils cherchent à assurer la transparence du processus d’enregistrement de compagnies de manière à faciliter l’accès des agences d’application de la loi à l’information sur les bénéficiaires effectifs des compagnies formées en sol américain. Notre recherche ne permet pas de confirmer notre hypothèse avec certitude. Cependant, nos données tendent à indiquer que les groupes d’intellectuels et les groupes de pression financiers incitent le gouvernement des États-Unis à freiner la mise en application de certaines mesures prévues par le régime antiblanchiment (particulièrement l’identification du client et le partage d’information avec des pays tiers) pour attirer l’investissement étranger. / Our Study aims to verify whether the United States’ interest in attracting foreign investment is linked to international financial opacity. Financial opacity practices (abusive use of bank secrecy, weak “Know Your Client” procedures, unregulated banking sector, no tax information exchange, absence of corporate and fiduciary registration obligations, possibility to set up corporations with nominee, possibility to issue bearer shares, lack of regulations for trusts, etc.) appear to accommodate even the states openly opposed to them. Using Putnam’s theory of two level games, regulation theory and Nash’s theory of equilibrium, we establish a link between the national and international levels. Our analysis includes two case studies. The first one deals with a project regulation from the Internal Revenue Service intended to ensure reporting of deposit interest paid to non-resident aliens. The second is a study of a series of project law presented to the United States Senate and House of Representatives. Those bills would allow for incorporation transparency to assist law enforcement in their efforts to identify beneficial owners of companies formed in the United States. Our hypothesis is not fully confirmed. However, our data tends to indicate that think tank and financial lobby groups influence the United States into stalling enactment of some anti-money laundering measures (particularly client identification and information sharing with tiers countries) in order to attract foreign investment.

Thèse de l'auteur (Ph. D.)--University of Groningen, 2003. / Comprend un résumé en allemand et en espagnol. Bibliogr.: p. 277-286.

Records of actual owners of limited liability companies and joint stock companies This diploma thesis deals with the records of actual owners of limited liability companies and joint stock companies. The aim of the thesis is to introduce the basics of the institute of records of actual owners and then to discuss its key features and problematic issues associated with it. At the beginning, the thesis outlines the evolution of the institute of records of actual owners, and further evaluates the potential to meet the goals associated with the introduction of the evidence. At the same time, the thesis draws attention to the pitfalls that the records can bring in practice. The thesis also deals with the issues related to the extent of the mandatory information about the actual owner and the issues related to the storage and handling of such information. The thesis leads a discussion to interpret the relevant provisions to keep a balance between the necessary prerequisites for fulfilling the meaning and purpose of the records and the rights of a legal persons. In the following chapters, the thesis focuses on the definition of the actual owner and on the systematization of the ways in which a natural person or group of natural persons can be an actual owner. The thesis interprets the provision defining...

Submitted by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2018-09-17T15:56:13Z No. of bitstreams: 1 Ricardo do Espírito Santo.pdf: 1502520 bytes, checksum: c94ffc27b4ead4a2f32a0fde3bf5d64e (MD5) / Approved for entry into archive by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2018-09-17T15:56:20Z (GMT) No. of bitstreams: 1 Ricardo do Espírito Santo.pdf: 1502520 bytes, checksum: c94ffc27b4ead4a2f32a0fde3bf5d64e (MD5) / Made available in DSpace on 2018-09-17T15:56:20Z (GMT). No. of bitstreams: 1 Ricardo do Espírito Santo.pdf: 1502520 bytes, checksum: c94ffc27b4ead4a2f32a0fde3bf5d64e (MD5) / Com o advento dos avanços tecnológicos, a interação supranacional das relações socioeconômicas tem-se erigido de forma profícua, de modo a viabilizar maior circulação de capital. Em contrapartida, é nesse ambiente desenvolvimentista que a criminalidade econômica organizada avança, mormente por meio da utilização de atividades profissionais lícitas como instrumento viabilizador da circulação de capitais, via ocultação e dissimulação de origem ilícita para sua inserção na economia formal. Com vistas à investigação desse fenômeno, o presente trabalho objetiva analisar o fundamento e o limite da participação delitiva sob a forma de cumplicidade por meio do exercício profissional contábil na lavagem de capitais, denominado de cumplicidade por meio de ações neutras. E, para a composição dessa análise, optou-se pela abordagem metodológica de caráter qualitativo mediante uma revisão de literatura especializada de cunho descritivo-exploratório acerca do concurso de pessoas enquanto elemento fundamental à compreensão dos limites da responsabilidade penal nos casos de lavagem de capitais. O estudo nuclear desse trabalho recai sobre os fundamentos da responsabilidade penal na cumplicidade por meio de ações cotidianas na prestação de serviços contábeis, buscando demonstrar o fundamento político criminal que permite isentar de responsabilidade penal comportamentos profissionais exercidos legalmente, e os fundamentos dogmáticos que demonstram a inexistência de colaboração delitiva com o fato praticado por terceiro. A doutrina desenvolve uma variedade de construções teóricas que buscam solucionar a problemática da cumplicidade por ações cotidianas no âmbito da tipicidade objetiva, tipicidade subjetiva, analisando sobre as duas perspectivas da tipicidade objetiva-subjetiva, existindo, inclusive, proposta de solução no campo da antijuridicidade. Resultados: a colaboração para o crime de lavagem de capitais, realizada por meio da prestação dos serviços contábeis, é solucionada no âmbito da tipicidade objetiva: primeiro, em razão do princípio da proporcionalidade, que demonstra a inidoneidade do Direito Penal para proteger o bem jurídico protegido na lavagem de capitais por meio da proibição de prestação dos serviços contábeis; segundo, pela aplicação do filtro normativo da imputação objetiva, demonstrando que os serviços contábeis, em que pese o alto risco para a lavagem de capitais, é um risco juridicamente tolerável. Conclusão: o exercício profissional contábil representa atividade juridicamente tolerada impunível, não ingressando na conduta típica do autor, submetido, ainda, aos deveres de colaboração com a persecução penal antilavagem nos termos da Lei 9.613/1998, comunicando operações suspeitas e atípicas, sendo assim autorizado está a prestar seus serviços mesmo em circunstâncias de elevado risco para a realização da lavagem de capitais. / With the advent of technological advancements, the supranational interaction of socioeconomic relations has proficuously emerged in order to enable greater capital circulation. Conversely, within this developmental environment, organized economic criminality progresses, chiefly through the use of licit professional activities as enabling instruments for capital circulation, by means of concealment and dissimulation of illicit origins for insertion in the formal economy. In order to investigate this phenomenon, the present work aims at analyzing the basis and limits of delinquent participation in the form of complicity by means of professional accounting practices in the laundering of capital, known as complicity through neutral actions. A qualitative nature methodological approach was chosen to compose the analysis, through a specialized descriptive-exploratory character literature review of the concourse of people as fundamental element to understanding the limits of criminal liability in cases of money laundering. The core study of this work lies on the foundations of criminal liability for complicity by means of everyday actions in the provision of accounting services, seeking to demonstrate the criminal political foundation that allows to exempt legally performed professional practices from criminal liability, as well as the dogmatic grounds indicating the non-existence of delinquent collaboration with the fact practiced by third parties. Doctrine develops a variety of theoretical constructions that seek to solve the problem of complicity by everyday actions within the scope of objective vagueness and subjective vagueness, analyzing both perspectives of objective-subjective vagueness, also including an existing solution proposal in the field of anti-legality. Results: Collaboration with the crime of money laundering, carried out through the provision of accounting services, is solved within the scope of objective vagueness. First, due to the principle of proportionality, which demonstrates the inaptitude of Criminal Law to protect the legal interest from money laundering by prohibiting the provision of accounting services. Secondly, by the application of the objective imputation normative filter, showing that accounting services, despite the high risk for money laundering, encompass a legally tolerable risk. Conclusion: The professional accounting practice represents an unpunishable legally tolerated activity, not entering the typical conduct of the author, also submitted to the duties of collaboration with the anti-money laundering criminal prosecution, under the terms of Law 9.613/1998, reporting suspicious and atypical operations, thus being authorized to provide such services, even in circumstances of high risk for the purpose of money laundering.

Submitted by Marilene Donadel (marilene.donadel@unioeste.br) on 2018-12-07T10:40:22Z No. of bitstreams: 2 Matheus_Nicola_2018_Pt1.pdf: 5945862 bytes, checksum: 42710c05a8dd3b08374b75d5279059a9 (MD5) Matheus_Nicola_2018_Pt2.pdf: 5252616 bytes, checksum: 8f8b69b2a2a6793fe4701e598722a16f (MD5) / Made available in DSpace on 2018-12-07T10:40:22Z (GMT). No. of bitstreams: 2 Matheus_Nicola_2018_Pt1.pdf: 5945862 bytes, checksum: 42710c05a8dd3b08374b75d5279059a9 (MD5) Matheus_Nicola_2018_Pt2.pdf: 5252616 bytes, checksum: 8f8b69b2a2a6793fe4701e598722a16f (MD5) Previous issue date: 2018-09-06 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The aim of this research was to estimate, in the short term, the impact of corruption on the income level of the economy and well-being of the Brazilian and Paraná society, by means of the input-output inter-regional Paraná and the rest of Brazil model, in the year 2008. To achieve this objective, it was necessary to collect information from the Accountability Tribunals of the Union and the state of Paraná judgments, to formulate the fate of corruption hypothesis and the corruption repeal hypothesis, to calculate the impact of corruption on the Income level and welfare. To approximate the analysis of the reality, the hypothesis of evasion and/or hoarding of corruption money was also tested. The results show that, in the short term, corruption stimulates the economy product and consequently increases the income level and welfare on Paraná and Brazil society. However, corruption has negative effects only if the amount evaded and/or enshrined is, on average, more than 50% of the amount diverted from the public purse. The indicators-summary of the economic structure clarify that part of this result is explained by the least degree of interconnection between economic sectors tied to government spending. The evidence of the results indicates that tolerance to corruption may be related to the short-term stimulus that corruption provides to the economy, but that tolerance diminishes as society perceives when the levels of income and economic well-being it don't increase in the long run. Another evidence of the results of this research is that combating currency evasion can alleviate the negative effects of corruption on the Brazilian and Paraná economy, and that the fight against the crime of money laundering would reduce the distortions between the system of national accounts and the real product of the economy. / O objetivo dessa pesquisa foi estimar, no curto prazo, o impacto da corrupção sobre o nível de renda da economia e bem-estar da sociedade brasileira e paranaense, por meio do modelo de insumo-produto inter-regional Paraná e o restante do Brasil, no ano de 2008. Para alcançar esse objetivo foi necessário coletar informações dos acórdãos dos tribunais de contas da União e do estado do Paraná, formular as hipóteses de destino da corrupção e de revogação da corrupção, para então calcular o impacto da corrupção sobre o nível de renda e o bem-estar social. Para aproximar a análise da realidade, também foi testada a hipótese de evasão e/ou entesouramento da corrupção. Os resultados mostram que, no curto prazo, a corrupção estimula o produto da economia e, por consequência, aumenta o nível de renda e bem-estar paranaense e brasileiro. Entretanto, a corrupção apresenta efeitos negativos somente se o montante evadido e/ou entesourado for, em média, superior a 50% do valor desviado do erário público. Os indicadores-síntese da estrutura econômica esclarecem que parte desse resultado é explicado pelo menor grau de interconexão dos setores econômicos atrelados aos gastos do governo. As evidências dos resultados indicam que a tolerância a corrupção pode estar relacionada ao estímulo de curto prazo que a corrupção proporciona à economia, mas que essa tolerância diminui à medida que a sociedade percebe que os níveis de renda e bem-estar econômico não aumentam no longo prazo. Outra evidência dos resultados dessa pesquisa é de que o combate à evasão de divisas pode amenizar os efeitos negativos da corrupção sobre a economia paranaense e brasileira e, ainda, que o combate ao crime de lavagem de dinheiro reduziria as distorções entre o Sistema de Contas Nacional e o real produto da economia.

Income tax in South Africa is levied in terms of the Income Tax Act, 58 of 1962 (the South African Income Tax Act) on taxable income, which by definition, is arrived at by deducting from ''gross income" receipts and accruals that are exempt from tax as well as deductions and allowances provided for in the Act. The South African Income Tax Act provides no guidance with regard to the taxation of income and expenditure from illegal activities. In this mini thesis, case law and legislation is reviewed in an attempt to provide clarity on the tax consequences of income and expenses arising from illegal activities. An overview is provided of the taxation of income and expenditure in respect of illegal activities in the United States of America, Australia and New Zealand. Similarities are found between the American, Australian, New Zealand and South African tax regimes in relation to the taxation of income earned from illegal activities, but there appears to be more certainty in America, Australia and New Zealand with regard to the deduction of expenses arising from illegal activities. In South Africa, taxpayers earning income from ongoing illegal activities will, in principle, comply with the definition of “trade” as defined in section 1 of the South African Income Tax Act. However, this is contrary to the view of the South African Revenue Service that illegal activities do not meet the definition of “trade”, a viewpoint that may not hold if challenged in court. Recommendations are made for the amendment of the South African Income Tax Act to specifically provide for the inclusion in “gross income” of income from illegal activities and to prohibit the deduction of expenditure arising from illegal activities.

Le secret professionnel est un concept qui a connu un succès sans précédant dans la plupart des pays à l’échelle internationale. Il s’est généralisé à toutes les professions et à tous les domaines, de telle sorte qu’il devient aujourd’hui un élément indispensable dans tous les secteurs d’activités. C’est pourquoi, le législateur lui réserve une place privilégiée dans l’arsenal juridique. Notre droit positif, en s’inspirant des législations des pays démocratiques, prévoit des règles spéciales applicables à l’obligation du secret professionnel. En effet, l’article 446 du code pénal marocain pose le principe général du secret professionnel. Il met à la charge des professionnels une obligation générale de ne pas révéler au grand public des secrets confiés par leurs clients. Cette obligation légale relève de l’ordre public à laquelle on ne peut y déroger.L'application de la règle générale du secret professionnel souffre toutefois d'exceptions dans les hypothèses expressément et limitativement définies par la loi ou expressément prévues par les parties dans leurs conventions. Ces dérogations sont généralement établies au profit d'administrations et d'autorités administratives et judiciaires, de collectivités, services et organismes publics. En dehors de ces cas limitativement prévus par la loi qui autorisent larévélation par le professionnel du secret de nature professionnelle, il existe d’autres hypothèses de la levée de tels secrets, sans pour autant engager la responsabilité du confident. Il en ira ainsi, de l’infraction du blanchiment d’argent et le domaine des nouvelles technologies d’information et de communication, communément appelé le domaine duNumérique. La violation du secret professionnel par un agent de l'Administration entraîne l'application de sanctions pénales et, le cas échéant, de sanctions civiles, sans préjudice des sanctions disciplinaires pour manquement à la discrétion professionnelle. / Professional secrecy is a concept that has known unprecedented success in most countries worldwide. It has been generalized to all professions and areas such that it has become an indispensable tool for all sectors. For this reason, the legislature has placed professional secrecy on a privileged level of the legal arsenal. Our Positive Law, drawing on the laws of democratic countries, lays down special rules applicable to the obligation of professional secrecy. Indeed, Article 446 of the Moroccan Penal Code establishes the general principle of confidentiality. It imposes on professionals a general obligation not to disclose customers’ secrets to the public. This legal obligation relates to public order; from which we cannot derogate. The implementation of the general rule of professional secrecy allows exceptions in certain cases expressly and restrictively defined by law or expressly provided by parties in their agreements. These obligations are generally drawn up for administrations, administrative and judiciary authorities, communities, government departments and agencies. Apart from these legally prescribed and limited cases which authorize disclosure of professional secrets, thereexist other instances which permit the lifting of such secrets, without, however, engaging the liability of the confidant.This could be applicable to the infraction of money laundering and to the field of new information and communication technologies, commonly called the Digital Domain. The violation of professional secrecy by an agent of the Administration entails the execution of penal sanctions and, eventually, civil penalties, without prejudice to disciplinary sanctions forviolating professional secrecy.

The primary objective of this diploma thesis is to comprehensively present the issue of money laundering not only on a macro level but also in terms of commercial bank and its microeconomic response to it. The main contribution of this diploma thesis is to identify the global indicators, which should be considered when drafting strategies in the fight against the legalization of proceeds from crimes. This diploma thesis addresses the changes caused by current globalization and highlights the dangerous effects it has on evolution of this consequent criminal activity together with evaluation of its potential in the future. Due to the tense situation in Europe caused by the series of terrorist attacks, part of the work is dedicated to the explanation of the relationship between terrorist financing and money laundering.

The thesis deals with the strategic analysis of external and internal environment of Retre, s. r. o., which operates on the czech market in the field of laundering. The main line of business is laundering, smoothing and collecting of textile and clothing for chemical cleaning. The theoretical part describes basic terms necessary for understanding of broader connections. Terms like strategic management, strategy, strategic thinking etc. are defined here. In a separate chapter there is a description of the process of marketing research , of gathering of the necessary information (marketing information system) and the description of the individual analyses of external and internal environment. In the practical part the company Retre, s. r. o -- laundry and drycleaner's is analysed using these individual analyses. Based on the gathered information, its current situation and its position on the market is assesed and suitable measures for improvement are proposed.

Basée sur une analyse économique de l’investissement qui tend à se développer de plus en plus en droit contemporain, l’étude de l’optimisation et de la sécurisation de l’investissement immobilier russe en France vient reléguer le risque lié au blanchiment au second plan. Il ne s’agit pas ici de nier ce risque mais de démontrer que la mise en place d’une démarche de gestion de patrimoine visant à prendre en compte les intérêts et les enjeux du client en cherchant même à les optimiser, permet d’évaluer le risque que représente cet investissement. Cette analyse du risque de l’investissement nécessite de s’interroger sur les problématiques de droit international privé, de fiscalité internationale résultant de l’investissement ainsi que sur les problématiques liées au financement de l’opération et à la mise en œuvre de garanties. De contrainte faisant craindre le pire aux divers professionnels intervenant dans l’opération, le risque de blanchiment apparaît ici être la résultante d’une analyse économico-juridique visant à servir l’intérêt de l’investisseur. Comprendre les enjeux, les motivations de l’investissement et chercher à y répondre tout en sécurisant les diverses personnes intervenant dans le processus d’investissement, telle est la problématique que cette thèse se propose de résoudre. / Based on an economic analysis of the investment, which is increasingly tending to develop in contemporary law, the study of optimisation and security of Russian real estate investment in France relegates the risk of money laundering. This thesis shows that although such a risk cannot be denied, it can still be evaluated by implementing a management approach in order to optimise client’s issues and interests.The investment risk analysis requires consideration regarding questions relating to international private law, international taxation, as well as financing for transactions and implementation of guarantees. As a rule, the money laundering risk is leading various professionals involved in the transaction to fear the worst; however such risks seem to appear as a result of economic and legal analysis which aims to serve investor’s interests. Understanding the issues and reasons for investment, whilst trying to find solutions in order to secure the investment process is the objective of this thesis