Auditor / transfer-pricing specialist
For the official whose entry point is the return and the ledger rather than the suspicious transaction report. Commercial IFF comes first; the criminal-law apparatus comes later, framed as what you escalate into and when.
Establishes the working vocabulary; money laundering, IFF, aggressive tax planning, tax evasion, corruption proceeds, and situates each within the global financial system.
The four-category triage is the difference between an assessment and a referral.
Traces the legal architecture connecting an underlying crime to the money that flows from it, from the FATF designated categories and self-laundering through serious tax crime, tracing doctrine and civil forfeiture, to the evidential chain a prosecutor must build.
Where tax crime becomes a predicate offence, and what changes when it does.
How multinational groups move profit out of the jurisdiction where value is created, intra-group services, IP migration, thin capitalisation, commodity mispricing — and how a revenue authority builds and defends a transfer-pricing adjustment.
Transfer pricing and profit shifting: the core of commercial IFF work.
The largest, least-detected laundering channel: moving value under cover of legitimate trade flows.
Trade mis-invoicing is a pricing problem before it is a laundering problem.
Reading a set of financial statements adversarially: revenue recognition abuse, related-party opacity, off-balance-sheet structures, impairment games, and the diagnostic ratios that flag manipulation before an auditor or regulator does.
Aggressive accounting: how the shifted profit is presented as an audited fact.
How anonymous corporate structures are built, why they are so effective, and how to pierce them.
Counterparties in your file will be shells; you need to read the structure.
Examines the gatekeeper professions that design and operate layering schemes, trust and company service providers, nominee networks, and law-firm client accounts; the legal-privilege boundary carved out by the CJEU, and how layering is actually project-managed as a service.
The adviser who built the structure left a paper trail. Learn to ask for it.
Property, art, gold and superyachts as the terminal stage of the laundering cycle — the EU AMLR's extension to high-value goods dealers, the UK's Register of Overseas Entities and Unexplained Wealth Orders, sanctioned-oligarch asset tracing, and how to detect an over- or under-valued property transfer.
Where the money lands: real estate and luxury assets as the visible tail of the flow.
Turning transactional evidence into court-usable proof of an offence.
Forensic accounting for prosecution, for files you escalate.
How a financial investigation is turned into a courtroom-ready case file; custody, indexing and disclosure, and how the forensic accountant reports, is qualified, and survives cross-examination without losing the probative force of the tracing.
Expert testimony: your schedules will be attacked line by line.
How intelligence, information and evidence actually move between states; MLAT practice, Egmont FIU exchange, exchange of information on request versus CRS/CARF automatic exchange, joint audits, and how to draft a request that gets answered.
Exchange of information and cooperation channels available to a tax administration.