Money Laundering

Author: John Madinger
Publisher: CRC Press
ISBN: 1439869146
Format: PDF
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Many changes have occurred in the twenty-five years that have passed since the enactment of the Money Laundering Control Act of 1986. The law has been amended, new underlying crimes have been added, and court decisions have modified its scope. The Act remains an important tool in combating criminal activity. Now in its third edition, Money Laundering: A Guide for Criminal Investigators covers the basics of finding ill-gotten gains, linking them to the criminal, and seizing them. Providing a clear understanding of money laundering practices, it explains the investigative and legislative processes that are essential in detecting and circumventing this illegal and dangerous activity. Highlights of the Third Edition include Important court decisions and changes in federal law since the Second Edition New trends in crime and terrorism financing The rise of money laundering in connecting with major frauds, including the Bernie Madoff case Law and policy shifts related to terrorism and financing since the Obama administration New methods for financial intelligence and the filing of Suspicious Activity Reports How changes in technology have enabled launderers to move funds more easily and anonymously Knowledge of the techniques used to investigate these cases and a full understanding of the laws and regulations that serve as the government’s weapons in this fight are essential for the criminal investigator. This volume arms those tasked with finding and tracing illegal proceeds with this critical knowledge, enabling them to thwart illegal profiteering by finding the paper trail.

Tax Policy Challenges in the 21st Century

Author: Karoline Spies
Publisher: Linde Verlag GmbH
ISBN: 3709406048
Format: PDF, ePub
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The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.

Legal Principles for Combatting Cyberlaundering

Author: Daniel Adeoyé Leslie
Publisher: Springer
ISBN: 3319064169
Format: PDF, ePub
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This volume deals with the very novel issue of cyber laundering. The book investigates the problem of cyber laundering legally and sets out why it is of a grave legal concern locally and internationally. The book looks at the current state of laws and how they do not fully come to grips with the problem. As a growing practice in these modern times, and manifesting through technological innovations, cyber laundering is the birth child of money laundering and cybercrime. It concerns how the internet is used for 'washing' illicit proceeds of crime. In addition to exploring the meaning and ambits of the problem with concrete real-life examples, more importantly, a substantial part of the work innovates ways in which the dilemma can be curbed legally. This volume delves into a very grey area of law, daring a yet unthreaded territory and scouring undiscovered paths where money laundering, cybercrime, information technology and international law converge. In addition to unearthing such complexity, the hallmark of this book is in the innovative solutions and dynamic remedies it postulates.

Applied Analytics through Case Studies Using SAS and R

Author: Deepti Gupta
Publisher: Apress
ISBN: 1484235258
Format: PDF
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Examine business problems and use a practical analytical approach to solve them by implementing predictive models and machine learning techniques using SAS and the R analytical language. This book is ideal for those who are well-versed in writing code and have a basic understanding of statistics, but have limited experience in implementing predictive models and machine learning techniques for analyzing real world data. The most challenging part of solving industrial business problems is the practical and hands-on knowledge of building and deploying advanced predictive models and machine learning algorithms. Applied Analytics through Case Studies Using SAS and R is your answer to solving these business problems by sharpening your analytical skills. What You'll Learn Understand analytics and basic data concepts Use an analytical approach to solve Industrial business problems Build predictive model with machine learning techniques Create and apply analytical strategies Who This Book Is For Data scientists, developers, statisticians, engineers, and research students with a great theoretical understanding of data and statistics who would like to enhance their skills by getting practical exposure in data modeling.

Corporate Fraud and Internal Control

Author: Richard E. Cascarino
Publisher: John Wiley & Sons
ISBN: 1118421728
Format: PDF, ePub, Mobi
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Essential guidance for companies to examine and improve their fraud programs Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of executive management. It has become unacceptable for those responsible for corporate governance to claim, "I didn't know." Corporate Fraud and Internal Control focuses on the appropriateness of the design of the system of internal controls in fraud risk mitigation, as well as the mechanisms to ensure effective implementation and monitoring on an ongoing basis. Applicable for a wide variety of environments, including governmental, financial, manufacturing and e-business sectors Includes case studies from the United States, Europe, and Africa Follows the standards laid down by the Association of Certified Fraud Examiners, the internationally recognized body governing this activity Accompanying interrogation software demo (software demo is not included as part of this book's e-book file, but is available for download after purchase) Written by a fraud prevention leader, Corporate Fraud and Internal Control addresses the concerns of both management and audit in ensuring a demonstrable level of activity to ensure sustainability of the organization and minimization of the impacts of fraud, upon early detection.

Gr er als das Amt

Author: James Comey
Publisher: Droemer eBook
ISBN: 342645422X
Format: PDF
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Die Erinnerungen von Ex-FBI-Chef James B. Comey sind aktuell, brisant und spannend wie ein Krimi. 2017 von Präsident Trump gefeuert, schreibt Comey einen fesselnden Insider-Bericht über politische Machenschaften und das von Donald Trump korrumpierte System. Ein Sachbuch wie ein Kriminalroman der Extraklasse: James Comeys brisante Erinnerungen an die vergangenen 20 Jahre im Zentrum der Macht zeigen ihn als unbeugsamen Ermittler, der gegen die Mafia, gegen CIA-Folter und NSA-Überwachung, und zuletzt im Wahlkampf 2016 gegen Hillary Clintons Umgang mit dienstlichen Emails und Donald Trumps Russland-Verbindungen vorgegangen ist. Der Weg des parteilosen New Yorker Vorzeigejuristen gleicht einer politischen Achterbahnfahrt: stellvertretender Justizminister unter George W. Bush, zum FBI-Direktor ernannt von Barack Obama und gefeuert von Donald Trump wegen angeblicher Illoyalität. Sein Buch ist ein eindrückliches Lehrstück über den aufrechten Gang in einer verantwortungslosen Regierung.

Verteidigung

Author: John Grisham
Publisher: Heyne Verlag
ISBN: 3641110300
Format: PDF, Kindle
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"Überzeugend und mit bissigem Witz. Das ist Unterhaltung auf höchstem Niveau." The Sunday Times Als Harvard-Absolvent David Zinc Partner bei einer der angesehensten Großkanzleien Chicagos wird, scheint seiner Karriere nichts mehr im Weg zu stehen. Doch der Job erweist sich als die Hölle. Fünf Jahre später zieht David die Reißleine und kündigt. Stattdessen heuert er bei Finley & Figg an, einer auf Verkehrsunfälle spezialisierten Vorstadt-Kanzlei, deren chaotische Partner zunächst nicht wissen, was sie mit ihm anfangen sollen. Bis die Kanzlei ihren ersten großen Fall an Land zieht. Der Prozess könnte Millionen einspielen – die Feuertaufe für David. Als Anwalt bei Rogan Rothberg, einer der renommiertesten Kanzleien im Großraum Chicagos, hat man ausgesorgt. Jeder Jurist würde seine rechte Hand für diesen Job geben. David Zinc ist seit fünf Jahren dabei. Fünf harte Jahre, in denen er sechs Tage die Woche von morgens sieben bis abends zehn arbeitet. Dann schmeißt er hin und bewirbt sich bei Finley & Figg, einem windigen Zweimannbetrieb, der seine Fixkosten mit Verkehrsunfällen und ähnlichen Kleinstdelikten deckt. Doch was Davids neuen Arbeitgebern an Prestige fehlt, machen sie an Einfallsreichtum wett. Kaum ein Winkelzug, den sie nicht geschickt für sich verwenden, kaum ein Paragraph, den sie nicht auszuschlachten wüssten. David kommt aus dem Staunen nicht heraus, bis Wally Figg einen Fall aufspürt, der die große Wende für die kleine Kanzlei bedeuten könnte: die Klage gegen einen Pharmakonzern, der ein Medikament trotz möglicherweise tödlicher Nebenwirkungen nicht vom Markt nehmen will. Die Partner versprechen ihren Klienten das große Geld, und auch David lässt sich von der Begeisterung anstecken, bis er erkennt, dass Finley & Figg jede Kompetenz für einen Prozess dieser Größenordnung fehlt.

Financial Investigation and Forensic Accounting

Author: George A. Manning, Ph.D, CFE, EA
Publisher: CRC Press
ISBN: 9780849304354
Format: PDF, Mobi
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Embezzlement, graft, fraud and money laundering are among the hardest crimes to prosecute. Investigation is impossible without an understanding of the law, accounting, finance, and banking procedures. Law enforcement must have the proper weapons to combat the evolving sophistication of financial crimes. Financial Investigation and Forensic Accounting offers a thorough examination of current methods and legal concerns for the detection and prosecution of economic crime. The author is an I.R.S. agent with 15 years experience in fraud investigation. The book guides law enforcement and prosecutors from detection through indictment and conviction. The author explains the mechanics of gambling, fraud and money laundering. He illustrates how prosecutors present the tax codes, off-shore banking laws, and the Racketeer-Influenced and Corrupt Organization (RICO) statutes to judges and juries. Financial Investigation and Forensic Accounting details the exacting legal standards for the successful execution of warrants, seizures and forfeitures. Manning's work is a guidebook for error-free prosecution. His multidisciplinary concept, integrating accounting, law enforcement, and financial savvy, is an invaluable approach to the detection and prosecution of economic crime.