van der Does de Willebois, EmileHalter, Emily M.Harrison, Robert A.Park, Ji WonSharman, J. C.2012-03-192012-03-192011978-0-8213-8894-5https://hdl.handle.net/10986/2363This 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.Des avoirs volés chiffrés en milliards de dollars, des circuits financiers complexes, des empilements de sociétés-écrans et autres structures juridiques factices . . . Tels sont les subterfuges caractérisant les affaires de corruption derrière lesquels se cache le bénéficiaire effectif, marionnettiste et bénéficiaire de ces systèmes. Parvenir à relier le bénéficiaire effectif aux produits de la corruption est difficile. Doté de ressources et moyens considérables, le bénéficiaire effectif exploite à son profit des structures transnationales opaques et conserve ainsi toujours une longueur d’avance. La maiorité des dossiers de grande corruption ont en commun le fait qu’ils s’appuient sur des structures juridiques, comme les sociétés, les fondations ou les trusts pour dissimuler la propriété et le contrôle de l’argent sale. Les Marionnettistes: Comment dissimuler les biens mal acquis derrière des structures juridiques, et que faire pour l’empêcher se focalise précisément sur l’utilisation de ces structures juridiques. Cette étude s’appuie sur la jurisprudence, sur des entretiens réalisés avec des enquêteurs, des représentants des registres des sociétés et des institutions financières, ainsi que sur un exercice de testing apportant des preuves factuelles de comportements délictueux. Cette approche permet ainsi de saisir la nature du problème et permettre d’élaborer des recommandations concrètes, de manière à faciliter le processus d’enquête en révélant la complexité des structures juridiques. Ce rapport repose sur une solide argumentation, menée étape par étape, conçue de manière à fournir des recommandations concrètes, applicables et bien étayées. Son objectif est d’aider les décideurs à mettre en œuvre des législations et réglementations nationales ainsi que des standards internationaux. Cette analyse apporte également des informations pratiques aux praticiens chargés d’enquêter sur les agents publics corrompus, ainsi qu’aux chercheurs spécialistes des crimes financiers.CC BY 3.0 IGOABUSEACCOUNTABILITYACCOUNTINGACQUISITIONADVERTISEMENTANTI-CORRUPTIONANTI-MONEY LAUNDERINGANTICORRUPTIONANTICORRUPTION COMMISSIONSARTICLES OF INCORPORATIONBANKSBENEFICIAL OWNERBENEFICIAL OWNERSBENEFICIARIESBENEFICIARYBIDDINGBOARD MEMBERSBRIBEBRIBERYBUSINESS CORPORATIONBUSINESS RELATIONSHIPBUSINESSESCASH PAYMENTSCERTIFICATECHARTERCHIEF EXECUTIVECHIEF FINANCIAL OFFICERCIVIL SOCIETYCLAIMCOLLECTION OF INFORMATIONCOLLECTIVECOMMERCECOMMERCIAL REGISTERSCOMPANIES REGISTRYCOMPANYCOMPANY LIMITEDCOMPANY REGISTRATIONCOMPANY REGISTRIESCOMPANY REGISTRYCOMPLIANCE OFFICERCOMPLIANCE OFFICERSCONFIDENCECONTRACTUAL RIGHTSCOPYRIGHTCORPORATE AFFAIRSCORPORATE BODIESCORPORATE ENTITIESCORPORATE ENTITYCORPORATE OWNERSHIPCORPORATE STRUCTURECORPORATE STRUCTURESCORPORATE VEILCORPORATION LAWSCORPORATIONSCORRUPTCORRUPT OFFICIALCORRUPT OFFICIALSCORRUPTION INVESTIGATIONCORRUPTION INVESTIGATIONSCOURT OF JUSTICECREDITORSCRIMECRIME INVESTIGATIONSCRIMINALCRIMINAL PENALTIESCROSS-BORDER TRANSACTIONSDAY-TO-DAY OPERATIONSDEBTDELAWAREDEPOSITDISCLOSURE REQUIREMENTSDIVIDENDSDOMESTIC LAWSDUE DILIGENCEE-MAILECONOMIC ACTIVITYECONOMIC DEVELOPMENTEMBEZZLEMENTENFORCEABILITYESTATEESTATE AGENTSEXCHANGE ACTFIDUCIARY OBLIGATIONSFINANCIAL ACCOUNTSFINANCIAL AFFAIRSFINANCIAL ASSETSFINANCIAL CRIMEFINANCIAL CRIMESFINANCIAL FLOWSFINANCIAL INSTITUTIONFINANCIAL INSTITUTIONSFINANCIAL INTELLIGENCEFINANCIAL INTELLIGENCE UNITFINANCIAL INTELLIGENCE UNITSFINANCIAL INTERMEDIARYFINANCIAL MARKETFINANCIAL REPORTINGFINANCIAL SERVICEFINANCIAL SERVICESFINANCIAL SYSTEMFINANCIAL TRANSPARENCYFOREIGN CORRUPT PRACTICESFOREIGN CORRUPT PRACTICES ACTFOREIGN LAWFOREIGN LAWSFRAUDGENERAL PARTNERSHIPSGOOD FAITHGOVERNMENT CONTRACTSGOVERNMENT OFFICIALSGOVERNMENT REGULATIONGOVERNMENT SERVICESGRAND CORRUPTIONIDIDENTIFICATION NUMBERILL-GOTTEN WEALTHIMAGEIMPROPER PAYMENTSINCORPORATEDINDIVIDUALSINFORMATION SHARINGINITIATIVEINTEGRITYINTELLECTUAL PROPERTYINTERNATIONAL BUSINESSINTERNATIONAL POLICYINTERNATIONAL STANDARDINTERNATIONAL STANDARDSINTERNATIONAL TRADEINVESTIGATIONINVESTIGATIONSINVESTIGATIVE BODIESINVESTIGATORINVESTIGATORSINVESTMENT BANKINGJUDGEMENTJURISDICTIONJURISDICTIONAL AUTHORITIESJURISDICTIONSJUSTICELAW ENFORCEMENTLAWYERSLEADERSHIPLEGAL AUTHORITYLEGAL ENTITIESLEGAL ENTITYLEGAL FRAMEWORKLEGAL MECHANISMSLEGAL OWNERSHIPLEGAL PERSONLEGAL PERSONSLEGAL PRIVILEGELEGAL PROFESSIONALLEGAL REQUIREMENTSLICENSESLIMITEDLIMITED LIABILITYLIMITED LIABILITY COMPANIESLIMITED LIABILITY COMPANYLIMITED LIABILITY PARTNERSHIPLIMITED PARTNERSHIPLIMITED PARTNERSHIPSLTD.MAJOR SHAREHOLDERSMAJORITY SHAREHOLDERMATERIALMINISTERMONEY LAUNDERINGMULTINATIONALMUTUAL LEGAL ASSISTANCENATURAL PERSONSOFFENSEOWNERSHIP INFORMATIONPARTNERSHIPPDFPENALTIESPERSONAL PROPERTYPERSONAL PROPERTY SECURITYPIERCING THE CORPORATE VEILPOLICEPOLITICIANSPOSSESSIONPRIVATE COMPANIESPRIVATE SECTORPROSECUTIONPROSECUTORSPROXYPUBLIC FUNDSQUERIESRECEIVERRECOVERY OF ASSETSREGISTRAR OF COMPANIESREGULATORY AUTHORITYREGULATORY FRAMEWORKSREGULATORY OBLIGATIONSRESULTRESULTSSANCTIONSSCANDALSCANDALSSEARCHSEARCH FACILITIESSECURITIESSERVICE PROVIDERSERVICE PROVIDERSSETTLEMENTSHAREHOLDERSHAREHOLDERSSOCIETYSOLE PROPRIETORSHIPSOLICITATIONSTATUTORY EXCEPTIONSSTOCKHOLDERSSTOCKSSUBSIDIARIESSUBSIDIARYTAX HAVENTAX HAVENSTELECOMMUNICATIONSTELEPHONETERRORISMTITLETRUST LAWTRUSTEETRUSTEESTRUSTSUNIONUSESVERIFICATIONWEBWHISTLE-BLOWERSWorld Bank10.1596/978-0-8213-8894-5