Cover -- Half-title -- Title -- Copyright -- Contents -- 1 Introduction -- I. Introduction -- II. Environment Giving Rise to International Economic Crimes -- III. The Scope of International White Collar Crime -- A. Substantive White Collar Crimes -- B. Procedural Aspects of White Collar Crimes -- C. The Role of International Organizations -- D. The Role of Nongovernmental Organizations -- E. Constructing International Enforcement Regimes -- F. The Role of International Enforcement Networks -- IV. Additional Reading -- A. U.S. White Collar Crime -- 1. Books -- 2. Blogs -- 3. Articles -- B. International White Collar Crime -- 2 Taxation -- I. Extraterritorial Jurisdiction -- A. The U.S. Jurisdiction to Tax -- B. The Exercise of Jurisdiction to Tax -- C. Choice of Law Issues -- II. Substantive Criminal Tax Laws -- A. Tax Fraud (i.e., False Returns and Preparers of False Returns) -- B. Tax Evasion -- C. Conspiracy to Engage in Tax Fraud, Evasion, and the Like: The Role of Offshore Banks -- D. Attempts to Obstruct or Interfere with Administration of Tax Laws -- E. Offshore Tax Shelters -- Background -- Typical Promotion -- Positions Promoted -- F. Intercompany Pricing -- G. Reporting -- H. Efforts of International Organizations to Combat Harmful Tax Practices -- III. Evidence Gathering -- A. Unilateral Measures -- B. International Agreements for Evidence Gathering in Tax Cases -- 1. Bilateral Conventions -- 2. Multilateral Conventions -- i. Receipt of Information from Foreign Tax Authorities (U.S.) as Requesting Country -- ii. Disclosure of Information to Foreign Tax Authorities (U.S. as Requested State) -- iii. Nontreaty Disclosure to Foreign Countries -- I. Introduction -- IV. Recent Changes in Exchange of Information under Tax Treaties -- V. Assistance in Collecting Taxes -- VI. Extradition and Gaining Custody -- VII. Additional Reading -- A. Books.

B. Articles -- 3 Money Laundering and Counterterrorism Financial Enforcement -- I. International Politics of Anti-Money Laundering Regulations and Enforcement -- A. Universal Organizations -- 1. The United Nations -- 2. The Financial Action Task Force -- 3. The International Monetary Fund/World Bank Group -- a. Promoting the AML/CFTE regime -- b. Technical assistance -- c. IMF surveillance -- 4. The Egmont Group -- 5. The Basel Committee on Banking Regulations and Supervisory Practices -- B. Regional Level -- 1. FATF-Style Regional Bodies (FSRBs) -- 2. The European Union -- 3. The Council of Europe -- 4. The Organization of American States (OAS) -- II. Substantive Components of Anti-Money Laundering Law -- A. Life-Cycle of Money Laundering -- 1. Placement -- 2. Layering -- 3. Integration -- B. Methods and Typologies -- C. Anti-Money Laundering Prevention Programs -- D. Overriding Bank Secrecy -- E. Customer Due Diligence and Recordkeeping -- F. Identification and Reporting of Suspicious Transactions and Other Reporting Requirements -- G. Institutional and Other Measures to Combat Money Laundering and Terrorist Financing -- H. Criminalizing Money Laundering -- I. Transparency of Legal Persons and Arrangements -- J. Asset Forfeiture -- III. Substantive Components of Counterterrorism Financial Enforcement -- Hypotheticals -- IV. Additional Reading -- A. Books -- B. Articles -- 4 Transnational Corruption -- I Introduction -- II. U.S. Law and the Foreign Corrupt Practices Act -- A. The Antibribery Provisions of the FCPA -- (A) Prohibition -- (b) Exception for Routine Governmental Action -- (c) Affirmative Defenses -- 1. Essential Elements of the Antibribery Provisions of the FCPA -- 2. Jurisdiction -- 3. Payment, Offer, or Promise: A Hypothetical -- 4. Anything of Value -- 5. Foreign Officials -- 6. Corrupt Intent -- 7. Obtain or Retain Business.

8. Exceptions and Affirmative Defenses -- a. Facilitating payments -- b. Bona fide business expenses -- 9. Local Law -- 10. Opinion Procedure -- 11. Statute of Limitations -- a. Criminal cases -- b. SEC actions -- c. Public authority defense -- B. Accounting and Recordkeeping Provisions of the FCPA -- (a) Reports by Issuer of Security -- Contents -- (b) Form of Report -- Books, Records, and Internal Accounting -- Directives -- 1. Scope -- 2. Recordkeeping Provisions -- a. Falsification of books and records -- b. Misrepresentations to auditors -- 3. Internal Accounting Controls Provisions -- 4. Siemens Anticorruption Case -- C. Vicarious Liability -- 1. Antibribery Provisions -- a. The knowledge requirement -- b. Authorization -- c. Control -- 2. Accounting and Recordkeeping Provisions -- 3. Vicarious Liability for Accomplices -- III. International Antibribery Initiatives -- A. OECD Convention on Combating Bribery of Foreign Officials in International Business Transactions -- Article 1 The Offense of Bribery of Foreign Public Officials -- Article 2 Responsibility of Legal Persons -- Article 7 Money Laundering -- Article 8 Accounting -- 1. Background, Status of Ratifications, Scope, and Jurisdiction -- 2. Foreign Officials -- 3. Transfers of Value -- 4. Intent and Knowledge -- 5. Sanctions and Corporate Criminal Responsibility -- 6. International Cooperation -- 7. Monitoring and Follow-Up -- B. OAS Inter-American Convention against Corruption -- Article VI Acts of Corruption -- Article VII Domestic Law -- Article VIII Transnational Bribery -- Article IX Illicit Enrichment -- 1. Background -- 2. Public Official -- 3. Passive Bribery -- 4. Transnational Bribery -- 5. Illicit Enrichment -- 6. Cooperation -- 7. Monitoring -- C. Council of Europe Conventions -- 1. The Criminal Law Convention on Corruption -- 2. The Civil Law Convention on Corruption.

D. United Nations Convention against Corruption -- Article 5 Preventive Anti-Corruption Policies and Practices -- Article 6 Preventive Anti-Corruption Body or Bodies -- Article 10 Public Reporting -- Article 12 Private Sector -- Article 13 Participation of Society -- Chapter III Criminalization and Law Enforcement -- 1. Overview -- 2. Public Official -- 3. Corruption Offenses -- 4. Private Sector -- 5. Preventive Measures -- 6. Asset Recovery -- 7. Cooperation -- 8. Monitoring -- 9. Technical Assistance -- E. World Bank Anticorruption Initiatives -- F. Efforts by Developing Countries to Bring Criminal Cases in Developed Countries -- G. Need to Attack Corruption and Money Laundering in Tandem -- IV. Hypotheticals -- V. Additional Reading -- A. Books and Guides -- B. Articles -- 5 Transnational Organized Crime -- I. Introduction -- II. U.S. Law and Transnational Organized Crime (TOC) -- A. RICO -- B. Individual Liability for the Conduct of Others -- C. Presidential Decision Directive 42 1995 -- D. Bilateral Enforcement Mechanisms -- E. Law Enforcement Response to Ethnic Organized Crime Groups -- F. Money Laundering and Organized Crime -- G. U.S. Contemporary Efforts to Combat Drug Kingpin Groups -- III. International Organizations -- A. The United Nations and the Palermo Convention against Transnational Organized Crime -- Article 1: Statement of Purpose -- Article 2: Use of Terms -- Article 3: Scope of Application -- Article 4: Protection of Sovereignty -- Article 5: Criminalization of Participation in an Organized Criminal Group -- Article 6: Criminalization of the Laundering of Proceeds of Crime -- Article 7: Measures to Combat Money-Laundering -- Article 8: Criminalization of Corruption -- Article 9: Measures against Corruption -- Article 10: Liability of Legal Persons -- Article 11: Prosecution, Adjudication and Sanctions.

Article 12: Confiscation and Seizure -- Article 15: Jurisdiction -- Article 23: Criminalization of Obstruction of Justice -- Article 24: Protection of Witnesses -- Article 25: Assistance to and Protection of Victims -- Article 27: Law Enforcement Cooperation -- Article 28: Collection, Exchange and Analysis of Information on the Nature of Organized Crime -- Article 31: Prevention -- Article 32: Conference of the Parties to the Convention -- B. Protocols of the Palermo Convention -- 1. Protocol to Prevent, Suppress, and Punish Trafficking in Persons -- 2. Protocol against the Smuggling of Migrants by Land, Air, and Sea -- 3. Protocol against Illicit Manufacturing of or Trafficking in Firearms -- C. Relationship between the Convention and Its Protocols -- D. European Union -- 1. Framework Decision of 2005 to Combat Organized Crime -- 2. Analysis and Prospects -- E. Council of Europe -- F. Organization of American States -- G. Informal International Groups - The G8 -- IV. Approaches of Non-U.S. Countries -- A. Italy -- B. Mexico -- V. Hypotheticals -- VI. Additional Reading -- A. Internet Resources -- B. Periodicals -- C. Books -- 6 Export Control and Economic Sanctions -- I Introduction -- II. U.S. (and National Government) Issues -- A. Structure of the U.S. Export Control System -- B. Terrorist-Supporting Countries -- C. Customs Export Enforcement -- 1. Investigation -- 2. Detention and Seizure -- 3. Fines, Penalties, and Forfeitures -- 4. Prosecution -- D. Use of Undercover Sting Operations -- III. State Responses to Unilateral Extraterritorial Export Control Enforcement -- IV. Multilateral Regimes and Memberships -- A. The Australia Group -- B. Missile Technology Control Regime -- C. The Nuclear Suppliers Group -- D. The Wassenaar Arrangement on Export Controls for Conventional Arms and Dual-Use Goods and Technologies -- 1. Participating States.

2. Guidelines and Procedures.