The Puppet Masters : How the Corrupt Use Legal Structures to Hide Stolen Assets and What to Do About It
| Year of publication: |
2011
|
|---|---|
| Authors: | Does de Willebois, Emile van der |
| Other Persons: | Sharman, Jason C. (contributor) ; Harrison, Robert (contributor) |
| Publisher: |
Washington : World Bank Publications |
| Subject: | Korruption | Corruption | Wirtschaftskriminalität | Economic crime | Geldwäsche | Money laundering |
| Description of contents: | Table of Contents [external.dandelon.com] |
| Extent: | Online-Ressource (288 p.) |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Description based upon print version of record Contents; Foreword; Acknowledgments; Abbreviations; Executive Summary; A Significant Challenge; The Elusive Beneficial Owner: A Call for a Substantive Approach; Wanted: A Government Strategy; The Advantages of Service Providers; Why Service Providers Should Be Obligated to Conduct Due Diligence; Enforcing Compliance; Attorneys and Claims of Attorney-Client Privilege; A Two-Track Approach; Why Due Diligence Is Not Enough; Enhancing the Skills and Capacity of Investigators; Transnational Investigations; Building a Transnational Case; Conducting Risk Analysis and Typologies Part 1. The Misuse of Corporate Vehicles1.1 Introduction; 1.2 Objective of This Report; 1.3 How to Use This Report; Part 2. The Beneficial Owner; 2.1 Introduction; 2.2 Origin of the Term "Beneficial Owner"; 2.3 Defining Beneficial Ownership: The Theory; 2.4 Applying the Concept of Beneficial Ownership in Practice; 2.5 The Service Provider's Perspective; 2.6 Conclusion and Recommendations; Part 3. Where Does the Beneficial Owner Hide?; 3.1 Introduction; 3.2 Corporate Vehicles: Types and Features; 3.3 Conclusion and Recommendations; Part 4. Finding the Beneficial Owner; 4.1 Introduction 4.2 Company Registries4.3 Trust and Company Service Providers; 4.4 Financial Institutions; 4.5 Conclusion and Recommendations; Appendix A. Compliance with Financial Action Task Force on Money Laundering (FATF) Recommendations 5, 12, 33, and 34; Texts of FATF Recommendation 5 and Recommendation 12; Texts of FATF Recommendation 33 and Recommendation 34; Appendix B. The Five Component Projects: Methodology and Summary of Findings; Project 1. The Grand Corruption Database Project; Project 2. The Bank Beneficial Ownership Project; Project 3. The Trust and Company Service Providers Project Project 4. The Registry ProjectProject 5. The Investigator Project; Appendix C. Short Description of Selected Corporate Vehicles; Legal Persons; General Partnerships; Limited Partnerships; Companies; Limited Liability Company; Foundations; Legal Arrangements; The Trust; Appendix D. Grand Corruption: 10 Case Studies; Case Study 1: Bruce Rappaport and IHI Debt Settlement; Case Study 2: Charles Warwick Reid; Case Study 3: Diepreye Alamieyeseigha; Case Study 4: Frederick Chiluba; Case Study 5: Jack Abramoff; Case Study 6: Joseph Estrada; Case Study 7: Saudi Arabian Fighter Deals and BAE Systems Case Study 8: Pavel LazarenkoCase Study 9: Piarco International Airport Scandal; Case Study 10: Telecommunications D'Haiti; Appendix E. An Overview of Corporate Vehicles in Selected Jurisdictions; Glossary; Boxes; 2.1 The Origin of the Trust; 2.2 Basic Attempt at a Concealment; 3.1 Setting Up a Shell Company; 3.2 Misusing a Shell Company; 3.3 Using Shelf Companies to Conceal Ownership of Bank Accounts; 3.4 A Typical Advertisement for "Shelf Corporations and Aged Corporations"; 3.5 Laundering Money through a Front Company; 3.6 Setting Up Companies with Bearer Instruments 3.7 Misusing a Bearer-Share Company English Electronic reproduction; Available via World Wide Web |
| ISBN: | 978-0-8213-8894-5 ; 978-0-8213-8896-9 |
| Other identifiers: | hdl:10986/2363 [Handle] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012550410