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 paper (30 pages) on a topic of your choice covered during the course. The paper will be subjected to plagiarism check and must be sent within the deadline indicated in the appeals calendar. The percentage of plagiarism must not exceed 15%. The exam is on Eligibility and not on Grade.

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