Volltext: Tax crime as predicate offence to money laundering

European Parliament and European Council, Proposal for a DIRECTIVE OF THE EUROPEAN 
PARLIAMENT AND OF THE COUNCIL on the prevention of the use of the financial system for the 
purpose of money laundering and terrorist financing, dated February 5, 2013, COM(2013) 45 final; 
2013/0025 (COD), available from http://eur-lex.europa.eu/procedure/EN/2013 25 
Financial Action Task Force, International Standards on combating Money Laundering and the Fi- 
nancing of Terrorism & Proliferation, dated February 16, 2012, available from http://www.fatf- 
gafi.org/publications/fatfrecommendations/documents/fatf-recommendations.html 
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mendations and the effectiveness of AML/CFT systems, dated February 22, 2013, available from 
http://www.fatf- 
gafi.org/publications/fatfrecommendations/documents/fatfissuesnewmechanismtostrengthenmoneylau 
nderingandterroristfinancingcompliance.html 
  
Financial Action Task Force, Procedure for the FATF fourth round of AML/CFT mutual evaluations, 
dated October 2013, updated October 2015, available from http://www.fatf- 
gafi.org/media/fatf/documents/methodology/FATF-4th-Round-Procedures.pdf 
Guide to U.S. Anti-Money Laundering Requirements”, FAQ, 6" edition, published by Protiviti Inc., 
available from http://www.protiviti.co.uk/en-US/Pages/Anti-Money-Laundering.aspx 
Hoffmann, Andre, c/o Elvinger, Hoss & Prussen, Fourth Anti-Money Laundering Directive and Wire 
Transfer Regulation, available from http://www.ehp.lu/legal-topics/legal-topics-by-areas-of- 
  
expertise/banking-insurance-and-finance/banking-insurance-and-finance-detail/article/fourth-anti- 
  
money-laundering-directive-and-wire-transfer-regulation-1/ 
  
IMF, Country Report No. 15/174 of July 2015 on the United States, (AML/CFT technical note within 
the IMF's financial sector assessment program FSAP), available from 
https://www.imf.org/external/pubs/ft/scr/2015/cr15174.pdf 
  
Littman, Allen J., and Ma, Sarah K., Duties of a ^Responsible Officer" under FATCA, c/o 
BakerHostetler, Washington D.C., December 4, 2013, available from 
http://Www.bakerlaw.com/duties-of-a-responsible-officer-under-fatca-12-4-2013/. 
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