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This book examines internal fraud investigations in public and private organizations. It provides a theoretical framework of white-collar crime and convenience theory, to examine a number of case studies, including some cases brought to light by the Panama Papers. Investigating white-collar crime is distinguished from other types of crime by: concealment of the crime rather than the criminal, victims who may be unaware of the crime and not directly visible to the criminal, and the resources available to suspects. It requires a unique strategy and a unique set of tools. This work provides insight into a number of internal investigation reports that are normally not publicly available. It will be of interest to researchers in criminology and criminal justice, particularly with an interest in white collar crime and corruption, as well as related fields such as business, management, economics, and public administration.

Los efectos perjudiciales de los paraísos fiscales en la sociedad civil comenzaron a ser percibidos en el año 2000, cuando una organización británica, OXFAM, publicó un informe que sugería que estas jurisdicciones les costaban a los países en desarrollo, al menos, cincuenta mil millones de dólares anuales en ingresos perdidos. El objetivo de este estudio es investigar, analizar y evidenciar la vinculación de los paraísos fiscales con la evasión fiscal, la corrupción y el blanqueo de capitales a nivel internacional y sus implicaciones sobre la "justicia fiscal". La metodología utilizada es empírica y teórica, apoyándose en el estudio de casos y análisis de los documentos presentados y publicados por diversas fuentes. Entre las conclusiones destaca la eficacia de las denuncias y filtraciones que se han producido entre 2007 y 2021 como instrumento ilustrador del funcionamiento de la trama de corrupción fiscal internacional de grandes fortunas o de empresas, relacionadas con paraísos fiscales y que ha posibilitado la apertura de expedientes e investigaciones precisas desde las administraciones públicas nacionales. Los Panama Papers (2016 y 2018) y los Pandora Papers (2021) destacan como las filtraciones más relevantes.

In den vergangenen Jahren wurden im Rahmen journalistischer Recherchen immer wieder große Datenmengen zu komplexen Firmenkonstruktionen und globalen Finanztransaktionen veröffentlicht, die dem Waschen illegaler Gelder und dem Verschleiern von Vermögenswerten dienten. Als Beispiele seien hierzu die "Panama Papers" oder "Paradise Papers" von 2016 genannt, mit denen zahlreiche Briefkastenfirmen und Finanzgeschäfte in Steueroasen gegenüber der Öffentlichkeit aufgedeckt wurden. Die Recherche der Journalisten ordnete den offenbar illegal erworbenen Vermögenswerten auch prominente Namen zu. Als Folge wurden unter anderem Strafverfahren wegen Steuerhinterziehung eingeleitet. Selbst Minister und Regierungschefs mussten zurücktreten. Auch die Europäische Union wurde in den letzten Jahren immer wieder von Geldwäsche-Skandalen erschüttert. Der mit Abstand umfangreichste Fall ereignete sich in der estnischen Filiale der Danske Bank, welche über Jahre massiv die Sorgfaltspflichten missachtet hatte und so in den Jahren 2007 bis 2015 rund 200 Milliarden Euro aus dubiosen russischen Quellen über die Konten der Bank geflossen sein sollen. Es handelt sich derzeit um den weltgrößten Geldwäscheskandal, der bisher aufgedeckt werden konnte. Auch die Deutsche Bank, die als Korrespondenzbank für das dänische Geldhaus tätig war, soll jahrelang verdächtige Transaktionen im Zusammenhang mit der Dankse Bank nicht offengelegt haben. Ferner hatte im Juli 2018 die Berliner Polizei und Staatsanwaltschaft 77 Immobilien einer kurdisch-libanesischen Großfamilie im Wert von zehn Millionen Euro beschlagnahmt. Durch den Kauf der Gebäude sollen illegale Gelder aus Raub und Drogenhandel gewaschen worden sein. Darüber hinaus hat erst im November 2019 das sog. Hawala-Banking in Deutschland Schlagzeilen gemacht. Mehr als 850 Polizeibeamte aus fünf Bundesländern gingen gegen eine vermutlich international agierende kriminelle Vereinigung vor. Die Behörden ermittelten 27 Beschuldigte, die im großen Stil Bargeld ins Ausland transferiert und so über das ...

In den vergangenen Jahren wurden im Rahmen journalistischer Recherchen immer wieder große Datenmengen zu komplexen Firmenkonstruktionen und globalen Finanztransaktionen veröffentlicht, die dem Waschen illegaler Gelder und dem Verschleiern von Vermögenswerten dienten. Als Beispiele seien hierzu die "Panama Papers" oder "Paradise Papers" von 2016 genannt, mit denen zahlreiche Briefkastenfirmen und Finanzgeschäfte in Steueroasen gegenüber der Öffentlichkeit aufgedeckt wurden. Die Recherche der Journalisten ordnete den offenbar illegal erworbenen Vermögenswerten auch prominente Namen zu. Als Folge wurden unter anderem Strafverfahren wegen Steuerhinterziehung eingeleitet. Selbst Minister und Regierungschefs mussten zurücktreten. Auch die Europäische Union wurde in den letzten Jahren immer wieder von Geldwäsche-Skandalen erschüttert. Der mit Abstand umfangreichste Fall ereignete sich in der estnischen Filiale der Danske Bank, welche über Jahre massiv die Sorgfaltspflichten missachtet hatte und so in den Jahren 2007 bis 2015 rund 200 Milliarden Euro aus dubiosen russischen Quellen über die Konten der Bank geflossen sein sollen. Es handelt sich derzeit um den weltgrößten Geldwäscheskandal, der bisher aufgedeckt werden konnte. Auch die Deutsche Bank, die als Korrespondenzbank für das dänische Geldhaus tätig war, soll jahrelang verdächtige Transaktionen im Zusammenhang mit der Dankse Bank nicht offengelegt haben. Ferner hatte im Juli 2018 die Berliner Polizei und Staatsanwaltschaft 77 Immobilien einer kurdisch-libanesischen Großfamilie im Wert von zehn Millionen Euro beschlagnahmt. Durch den Kauf der Gebäude sollen illegale Gelder aus Raub und Drogenhandel gewaschen worden sein. Darüber hinaus hat erst im November 2019 das sog. Hawala-Banking in Deutschland Schlagzeilen gemacht. Mehr als 850 Polizeibeamte aus fünf Bundesländern gingen gegen eine vermutlich international agierende kriminelle Vereinigung vor. Die Behörden ermittelten 27 Beschuldigte, die im großen Stil Bargeld ins Ausland transferiert und so über das Hawala-Bankensystem mehr als 200 Millionen Euro aus illegalen Quellen gewaschen haben sollen.

List of figuresList of tablesList of abbreviationsAcknowledgmentsIntroductionPART I Money laundering risk and determinantsMoney laundering (and illicit financial flows)Money laundering riskDeterminants of money laundering risk across countries: proximity, opacity and securityAvailable measures of money laundering riskMoney laundering blacklists and grey listsOrigin and scope of AML blacklistsThe FATF blacklist and grey listThe United States INCSR listThe European Union AML blacklistBlacklists and sanctionsOther lists of high-risk countriesLists based on judicial investigationsLists based on media investigations: from Panama Papers to FinCEN filesLists based on financial/corporate data analysesLists based on crime data analysesComposite indicatorsLists developed by banks and other obliged entitiesRelations and underlying components of existing risk ratingsSummary: the gaps in existing risk ratings and blacklistsPART IIA new approach to identify countries at high-risk of money launderingRationaleMethodology and operationalisationA practical application: money laundering risk from the perspective of ItalyDiscussion and policy implicationsDiscussionPolicy implicationsLimitations and future research directionsAppendixReferencesIndex

This article examines the relationship between nationalistic mobilisations, hidden funds and undisclosed campaign contributions, commonly known as dark money. Contextualising Brexit alongside the Icelandic economic crash of 2008 shows how nationalist mobilisation and racism can secure economic and political interests for a small minority and thus create space for what Zygmunt Bauman has called 'evasion' or 'slippage' as a primary technique of power in the present. Both the build-up to Brexit and the Icelandic economic crash were characterised by a strong national-centred rhetoric of 'us-the-nation' versus 'others' that diverted attention from massive minority interests, which had access to hidden funds. The Panama Papers showed that many of the same people celebrated in Iceland as the embodied representation of the country were simultaneously moving money into tax havens. Exposés have also revealed the way that dark money secretly funded campaigns using anti-migrant racism to facilitate the Brexiteers' longer-term interests.

Works on whistleblowing are overwhelmingly found within disciplines such as business ethics, law, and the professions. Despite its undeniable political and social effects, it is surprisingly understudied in political science and sociology. Recent cases such as those of Chelsea Manning, Edward Snowden, Christopher Wylie, and the Panama Papers should prompt political scientists and sociologists to engage systematically with the phenomenon. This article offers a theoretically driven discussion of three complementary questions. (1) What kind of political action is whistleblowing? (2) What are its historical, social, and political roots? (3) How is the practice shaped by digitalization and big data? In relation to the third question, the article argues that digitalization amplifies social complexity and challenges democratic steering. Building on Niklas Luhmann, Ulrich Beck, and Jeffrey Alexander, it lends theoretical weight to the argument that whistleblowers are likely to play an increasingly pronounced political role as digitalization accelerates.

Studies of social capital usually emphasize its prosocial, deviance-reducing effects. This article instead explores its negative potential. The authors focus on the relationship between different forms of community-level social capital and tax avoidance by wealthy Americans, using data from the Panama Papers leaks to analyze the residential communities of Americans who engaged in offshore tax avoidance. The analysis demonstrates, first, that communities with more civic organizations are more likely to have tax avoiders. This finding suggests that civic organizations may promote cohesion among wealthy elites, producing insular attitudes and deviance. Second, income inequality correlates with tax avoidance, indicating that highly unequal communities have more insular elites. Finally, more patriotic communities have lower tax avoidance. These findings empirically establish the concept of "negative social capital" and advance the distinction between bridging (or cross-group) social capital, which lowers deviance, and bonding (or within-group) social capital, which is actually associated with greater elite deviance.

Virtual newsrooms have enormous potential: enabling journalists around the world to pool their knowledge, skills and perspectives within joint projects, such as the Panama Papers. These virtual newsrooms are supported by Online Collaborative Software (OCS), the most popular of which is Slack. But although many of the world's top news organisations now use Slack, there is no empirical research examining its impact on workplace processes or culture. This article presents the results of a year-long ethnographic study of a global digital news outlet, whose remote journalists collaborate, almost exclusively, via Slack. We found that the platform deepened relationships and enabled new creative practices across geographic regions. However, it also contributed to the erasure of the line between private and professional spheres for workers, and introduced new opportunities for management to shape newsroom culture. We argue that the concept of 'space' as developed by Harvey can helpfully frame the analysis of these new, important digital platforms.

Se pretende describir y analizar como la Nación Gunadule simboliza su territorio acorde a su cultura y cosmovisión, en el marco del proceso histórico de sus luchas políticas contra la dominación occidental, en el contexto de la fragmentación donde esta Nación trata de mantenerse cohesionada territorialmente a ambos lados de la frontera entre Colombia y Panamá́ en un esfuerzo de adaptación territorial. El autor iniciò en Medellin, Colombia, un viaje de quince días hacía, Guna Yala, que culminó en ciudad de Panamá́. Mediante observación participante, conoció́ detalles de la vida cotidiana de los Gunadule, obteniendo información mediante entrevistas grabadas en campo a diferentes miembros de sus comunidades, así́ como la toma de registro escrito, fotográfico y gráfico. Estos fueron ensamblados textualmente con diferentes escritos consultados que aparecen en la bibliografía de este trabajo, para abordar aspectos históricos, políticos y culturales y entender el territorio de la nación Gunadule en el contexto de los mencionados estados-nación. Se concluye que el vínculo indisoluble entre los Dule y su territorio está presente en la vida cotidiana, la religión, la forma de habitar, la medicina entre otros aspectos, integrados a los lugares sagrados como un articulador que representa un todo, la Madre Tierra de la cual ellos son solo una parte ,en la que luchan y lucharán por su territorio ,poniendo en duda el discurso de los estados-nación, y así́, como lo han hecho por cinco siglos, de una forma paulatina y de acuerdo a su persistencia consolidaran sus objetivos como Nación. ; Abstract: The purpose is to describe and to analyze how the Gunadule Nation symbolizes their territory according to their own culture and world view, in the frame of historic process of their political fights against hegemonic dominance of west, in the context of the fragmentation in which this nation tries to keep together territorially in both frontier sides between Colombia y Panamá in a effort of territorial adaptation. The author started in Medellín, Colombia a fifteen days travel toward Gunayala which finished in Panamá city. Trough participant observation he knew details about Gunadadule´s daily life, getting information from community members by recorded field interviews as well also the taking of writing notes, photos and draws. Those ones were assembled textually together with papers consulted in the bibliography of this work in order to approach historic, politics, and cultural topics an so in this way to understand Gunadule Nation`s territory in the context of mentioned State-Nations. It concluded that the indissoluble link between the Dules and their territory is present in the daily life of them, their religion, the way of inhabiting, their medicine and other aspects, integrated to the sacred places as an articulator which represents a whole, the Mother Earth, whose they are just a part, where they fight and will fight for their territory putting on doubt the State-nation´s speech, and so, in the way how they have done during five centuries in a gradual way and according to their persistence, they will consolidate their objectives as a Nation ; Maestría

Political economy. Introduction : a political economy of citizenship / Jürgen Mackert, Bryan S. Turner -- Variegated neoliberalism, finance-dominated accumulation and citizenship / Bob Jessop -- Lawyers, economists, and citizens : the impact of neo-liberal European governance on citizenship / Christian Schmidt-Wellenburg -- Market integration, monetary union and democracy in the Eurozone : the role of Germany / Heiner Ganssmann -- Varieties of austerity capitalism and the rise of secured market citizenship : the neo-liberal quest against social citizenship / Dieter Plehwe -- How grandpa became a welfare queen : social insurance, the economisation of citizenship, and a new political economy of moral worth / Margaret R. Somers -- Why we need a new political economy of citizenship : neo-liberalism, the bank crisis, and the "Panama papers"/ jürgen mackert -- Citizenship in Detroit in a time of bankruptcy / Marc W. Kruman -- The social bond of consumer citizens : exploring consumer democracy with actor-network-pragmatism / Jörn Lamla -- Citizenship in French poor neighbourhoods : from civil rights movement to transnational Islamist terrorism / Dietmar Loch -- Strategies of households in precarious prosperity in Chile, Costa Rica, Spain and Switzerland / Monica Budowski and Sebastian Schief -- Demography and social citizenship / John C. Torpey and Bryan S. Turner

This article compares the regulatory liability of German banks for aiding tax evasion under the German Act on Regulatory Offences with the UK corporate offences of failure to prevent the facilitation of tax evasion under the Criminal Finances Act (CFA) 2017. The study demonstrates that the approaches share some similarities; however, major differences are also evident. Unlike the German approach, the CFA provisions are designed as strict liability provisions, whereas the German regulatory offence requires an intentional or negligent omission to take the supervisory measures required to prevent contraventions of the law. Moreover, the scope of the offences under UK law is wider than the scope of their German equivalent. In addition, the CFA provisions do not place financial limits on the fines that can be imposed. Because of these differences, the CFA is likely to be more effective in preventing banks from aiding tax evasion than its German counterpart. Consideration should therefore be given to reforming German law to make it more like its UK equivalent, especially in the post-Panama Papers world.