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The (Mis)Use of Corporate Vehicles by Transnational Organised Crime Groups in the Concealment, Conversion and Control of Illicit Finance

跨国有组织犯罪集团（错误）使用公司工具来隐匿、转换和控制非法资金

基本信息

批准号：
ES/P001386/1
负责人：
Nicholas Lord
金额：
$ 10.66万
依托单位：
University of Manchester
依托单位国家：
英国
项目类别：
Research Grant
财政年份：
2016
资助国家：
英国
起止时间：
2016 至无数据
项目状态：
已结题

来源：
https://gtr.ukri.org/projects?ref=ES%2FP001386%2F1
关键词：
Mis Use Corporate Vehicles Transnational

项目摘要

Transnational organised crime groups and the difficulties in intervening with illicit finances have been identified as a high-priority concern by the UK government (see Serious and Organised Crime Strategy (SOCS) (2013)) and remain high on the agenda of other sovereign states and intergovernmental bodies such as the EU and UN (see for instance SOCTA (2013)). A central issue for transnational organised crime groups is that in order to conceal their illicit finance, some form of collusion and/or cooperation with external, legitimate actors such as accountants, lawyers and other professionals may be required. One mechanism for facilitating this is the creation and misuse of legitimate business structures, such as 'corporate vehicles' - the EU's Serious and Organised Crime Threat Assessment (2013: 14) foregrounds how 'organised crime groups exploit various legal business structures and professional experts to maintain a façade of legitimacy, obscure criminal activities and profits, and to perpetrate lucrative and complex crimes'. Licit corporate entities provide opportunities to conceal, convert and control illicit finance and the proceeds of criminal behaviours by offering an external appearance of legitimacy to the 'beneficial owners' (i.e. the real people who actually own them) of these entities and/or the clients who use them to transfer funds - in this latter case, third-party legitimate actors become witting, or unwitting (or wilfully blind), facilitators of organised crime activities. However, there remains a major research gap in understanding the dynamics around how organised crime groups misuse such licit corporate entities and who assists them and this project aims to address this.The project is a new and exciting interdisciplinary collaboration between academics from the University of Manchester, the University of Edinburgh and the Erasmus University Rotterdam with support from non-academic partners Police Scotland and Ciroc/the Netherlands Organised Crime Monitor. We have assembled a research team with expertise and research skills in Criminology and Law to investigate the misuse of 'corporate vehicles' by transnational organised crime groups for the management and control of the proceeds of crime in the UK and the Netherlands, and the EU more widely. This is the first such study in the UK. We aim to develop original empirical and doctrinal research, and utilise secondary data sources, to address the following three research questions:Work Package 1: How, why and under which conditions do transnational OCGs use corporate vehicles to conceal, convert and control illicit finances cross-jurisdictionally? - Method: (1) A three-month Rapid Evidence Assessment (REA) of existing academic, practice and policy literature to develop an overview of the depth and quality of the 'state of the art' in understanding of problems and impacts associated with the use of corporate vehicles by organised crime groups in the context of illicit finance. (2) Document/qualitative analysis of UK and Dutch enforcement investigation case files, semi-structured interviews and focus groups with law enforcement actors and other informed experts. Work Package 2: Are there any patterns, trends and regularities in the forms that corporate vehicles take when used by OCGs and how does this compare across jurisdictions? - Method: (1) Secondary data analysis of EU-wide international, intergovernmental, and domestic datasets and of previous research data.Work Package 3: Under which legal, policy and enforcement conditions are corporate vehicles misused by OCGs and are there (a)symmetries across EU jurisdictions that create conducive circumstances for their misuse? - Method: (1) Doctrinal analysis of the laws and policies governing the existence and transparency of corporate vehicles and associated constructs across the constituent jurisdictions of the UK and the Netherlands as well as the overarching EU framework.

跨国有组织犯罪集团和干预非法资金的困难已被英国政府确定为高度优先关注的问题(见严重和有组织犯罪战略(SOCS)(2013))，并在其他主权国家和欧盟和联合国等政府间机构的议程上保持优先地位(例如，见SOCTA(2013))。跨国有组织犯罪集团的一个核心问题是，为了隐藏其非法资金，可能需要与会计、律师和其他专业人员等外部合法行为者进行某种形式的勾结和/或合作。促进这一点的一种机制是创建和滥用合法的商业结构，如“企业工具”--欧盟的“严重和有组织犯罪威胁评估(2013：14)”突出了“有组织犯罪集团如何利用各种合法的商业结构和专业专家来维持合法性、掩盖犯罪活动和利润，并实施有利可图的复杂犯罪”。合法公司实体向这些实体的“实益所有人”(即实际拥有这些资金的人)和/或使用这些资金转移资金的客户提供了隐藏、转换和控制非法资金和犯罪行为收益的机会--在后一种情况下，第三方合法行为者成为有组织犯罪活动的协助者。然而，在理解有组织犯罪集团如何滥用这种合法企业实体以及谁来协助他们的动态方面，仍然存在一个重大的研究空白。该项目旨在解决这个问题。该项目是曼彻斯特大学、爱丁堡大学和鹿特丹伊拉斯谟大学的学者在非学术合作伙伴苏格兰警察局和Ciroc/荷兰有组织犯罪监测机构的支持下，开展的一项新的、令人兴奋的跨学科合作。我们已经组建了一个在犯罪学和法学方面拥有专业知识和研究技能的研究小组，以调查英国、荷兰以及更广泛的欧盟地区跨国有组织犯罪集团滥用‘公司车辆’管理和控制犯罪收益的情况。这是英国第一次进行这样的研究。我们的目标是发展原创的经验和理论研究，并利用二次数据来源，以解决以下三个研究问题：工作包1：跨国OCG如何、为什么以及在哪些条件下使用公司工具来隐藏、转换和控制跨司法管辖区的非法资金？-方法：(1)对现有的学术、实践和政策文献进行为期三个月的快速证据评估(REA)，以概述在了解与有组织犯罪集团在非法金融背景下使用公司工具相关的问题和影响方面最新技术的深度和质量。(2)英国和荷兰执法调查案件档案的文件/定性分析、与执法人员和其他知情专家的半结构化面谈和焦点小组。工作包2：当OCG使用公司工具时，公司工具的形式是否有任何模式、趋势和规则，以及在不同司法管辖区之间的比较情况？-方法：(1)对欧盟范围内的国际、政府间和国内数据集以及以前的研究数据进行二级数据分析。工作包3：在哪个法律下，政策和执行条件是被OCG滥用的企业工具，是否存在(A)整个欧盟司法管辖区的对称性，为它们的滥用创造了有利的环境？-方法：(1)对管理英国和荷兰组成司法管辖区以及欧盟总体框架内企业工具和相关构造的存在和透明度的法律和政策进行理论分析。