LAB ON MONEY LAUNDERING AND TAX FRAUDS RISKS

The course objective is to address the issues related to the risk of money laundering and self-laundering deriving from tax offenses and tax frauds. The main regulatory provisions will be analyzed with specific focus on national anti-money laundering legislation, ie Legislative Decree 231/07. Course in Italian language.
The course fulfills the obligations established by art. 16 paragraph 3 of Legislative Decree 231/07.

During the course the student will have the opportunity to take advantage of the following topics:
- CFA Code of Ethics and Standards of Professional Conduct
- Anti-money laundering and the fight against terrorism financing
- Relationship between the crime of money laundering and the presumed crime
- Relationship between Legislative Decree 231/07 and Legislative Decree 231/01
- The identification of the actual holder
- The adequate verification
- The duties of the Anti-Money Laundering Function
- Reports of suspicious transactions
- The cryptocurrencies and the related anti-money laundering aspects
- Trusts and trust companies
- The AML obligations, the audits of the Audit and the International Due Diligence
- The AUI (Unique Computer Archive)
- Audit activities in the anti-money laundering process
- The principals in international financial and commercial transactions
- Risk Based Approach for the measurement of AML risk
- The crime of money laundering in tax offenses and tax fraud

There are no prerequisites. The examination of Banking Law and Tax Law is recommended.

Module 01 - Code of Ethics and Standards of Professional Conduct (CFA Code of Ethics)
- Lesson 01 Ethics in the profession of financial investments
- Lesson 02 Code of ethics and professional standards of conduct - (CFA code of Ethics)
- Lesson 03 Internal Procedures and e GIPS (Global Investment Performance Standards)

Module 02 - Anti-money laundering regulation
- Lesson 04 Recycling risk, self-laundering Adequate verification and actual owner
- Lesson 05 Unique IT Archive, Aggregated Reports, Cash Transactions
- Lesson 06 Risk-based approach
- Lesson 07 Complex / opaque participatory chains
- Lesson 08 Virtual coins and cryptocurrencies (Blockchain)

Module 03 - Tax offenses and tax fraud
- Lesson 09 Laboratory on tax fraud related to money laundering and self-laundering also in transactional crimes. Impacts of evasion tax avoidance in the economic system
- Lesson 10 Reporting suspicious transactions, the role of FIUs
- Lesson 11 International collaboration agreements Fatca and CRS regulations

Module 04 - Tax Regulations
- Lesson 12 Regulatory framework relating to direct expectations
- Lesson 13 Regulatory framework related to Indirect expectations
- Lesson 14 Administrative offenses and Criminal Offenses - Taxes (DL 74/2000)
- Lesson 15 Practical cases and jurisprudence in money laundering and self-laundering related to fraud (Exercise)

The course is organized in frontal lessons. The material discussed in the classroom will be made available to students through the moodle platform (www.unive.it/moodle).

It will be necessary to have available the latest version of Legislative Decree 231/07 (http://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2007-11-21;231 ! vig =)

Course Book
Titolo : Antiriciclaggio
Autore : Manlio d'Agostino
Editore : Bancaria Editrice
ISBN : 978-88-449-1141-6
Pagine : 302
Pubblicazione : 2018 (II Edizione)

The exam will consist in the presentation of a 15-page (30-sided) paper on a topic chosen during the course. The report will be submitted to the anti-fraud check and must be sent within the deadline indicated in the calendar of appeals. Eligibility will not be achieved if the percentage of antiplagio is equal to or greater than 15%

Frontal with classroom exercises

Italian

written and oral

This subject deals with topics related to the macro-area "International cooperation" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development