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.

- Ethics in the profession of financial investments
- Code of ethics and professional standards of conduct - (CFA code of Ethics)
- Internal Procedures and e GIPS (Global Investment Performance Standards)
- Recycling risk, self-laundering Adequate verification and actual owner
- Unique IT Archive, Aggregated Reports, Cash Transactions
- Risk-based approach
- Complex / opaque participatory chains
- Virtual coins and cryptocurrencies (Blockchain)
- Laboratory on tax fraud related to money laundering and self-laundering also in transactional crimes. Impacts of evasion tax avoidance in the economic system
- Reporting suspicious transactions, the role of FIUs
- International collaboration agreements Fatca and CRS regulations
- Regulatory framework relating to direct expectations
- Regulatory framework related to Indirect expectations
- Administrative offenses and Criminal Offenses - Taxes (DL 74/2000)
- Practical cases and jurisprudence in money laundering and self-laundering related to fraud (Exercise)

Gazzilli, Lorenzini, Mazzonetto : Il rischio di riciclaggio e autoriciclaggio nei reati tributari e frodi fiscali - Libreria Universitaria - Edizione 2021 - ISBN 978-88-3359-333-3

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 =)

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. The percentage of plagiarism must not exceed 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