The Puppet Masters: How the Corrupt Use Legal Structures to Hide Stolen Assets and What to Do About It
The Puppet Masters: How the Corrupt Use Legal Structures to Hide Stolen Assets and What to Do About It
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傀儡大师：腐败者如何利用法律结构隐藏被盗资产以及如何处理
DOI：
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发表时间：
2011
期刊：
影响因子：
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通讯作者：
J. Sharman
中科院分区：
文献类型：
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作者：
E. V. D. D. D. Willebois;E. Halter;R. A. Harrison;J. Park;J. Sharman
这份报告，傀儡大师们，讨论了企业和金融结构，这些结构构成了隐藏资金踪迹的基石。它特别关注腐败行为者在企业面纱背后隐藏利益的容易程度，以及调查人员在试图揭开面纱时面临的困难。它有力地提醒人们，追讨腐败所得是一项涉及公共和私营部门的集体责任。如果这些资产隐藏在公司的面纱之下，执法部门和检控部门就无法追踪、没收并返还这些资产。所有金融中心和发达国家都已通过《联合国反腐败公约》、《国际反洗钱和打击资助恐怖主义标准》，承诺提高法人实体和其他安排的透明度。这份报告证明，要实现这些承诺，我们还有很长的路要走。缩小承诺与实际做法之间的差距对实际收回资产有直接影响。
This report, the puppet masters, deals with the corporate and financial structures that form the building blocks of hidden money trails. In particular, it focuses on the ease with which corrupt actors hide their interests behind a corporate veil and the difficulties investigators face in trying to lift that veil. It serves as a powerful reminder that recovering the proceeds of corruption is a collective responsibility that involves both the public and private sector. Law enforcement and prosecution cannot go after stolen assets, confiscate and then return them if they are hidden behind the corporate veil. All financial centers and developed countries have committed, through the UN Convention against Corruption and international anti-money laundering and countering the financing of terrorism standards, to improving the transparency of legal entities and other arrangements. This report provides evidence of how far we still have to go to make these commitments a reality. Narrowing the gap between stated commitments and practice on the ground has a direct impact on actual recovery of assets.