Financial Action Task Force Groupe daction （金融行动特别工作组Groupe d action）.pdf

Financial Action Task Force Groupe daction financière TRADE BASED MONEY LAUNDERING 23J UNE 2006 © 2006 FATF/OECD All rights reserved. No reproduction or translation of this publication may be made without prior written permission. Applications for such permission should be made to: FATF Secretariat, 2 rue André-Pascal, 75775 Paris Cedex 16, France Fax: +33 1 44 30 61 37 or Contact@ Typologies_TBML_200606.doc Table of Contents Executive Summary i 1. Introduction 1 2. The International Trade System 2 3. Abuse of the International Trade System 2 Tax Avoidance and Evasion 2 Capital Flight 3 Trade-Based Money Laundering 3 4. Basic Trade-Based Money Laundering Techniques 3 Over- and Under-Invoicing of Goods and Services 4 Multiple Invoicing of Goods and Services 5 Over- and Under-Shipments of Goods and Services 6 Falsely Described Goods and Services 6 5. Complex Trade-Based Money Laundering Techniques 7 Black Market Peso Exchange Arrangements 7 6. Case Studies 9 7. Current Practices 20 Customs Agencies 21 Law Enforcement Agencies 22 Financial Intelligence Units 22 Tax Authorities 23 Banking Supervisors 23 Red Flag Indicators 24 8. Key Findings 25 9. Issues for Consideration 26 Annex I 27 Role of Financial Institutions in the Settlement of Trade Transactions 27 Annex II 28 Customs Agencies (24 respondents) 28 Law Enforcement Agencies (20 respondents) 29 Financial Intelligence Units (21 respondents) 30 Banking Sup