Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors

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New OECD handbook boosts anti-money laundering efforts and helpful for Canadian charities

Financial crimes, including tax evasion, money laundering, and terrorist financing undermine jurisdictions' political and economic interests and pose a serious threat to national security. Tax crime is a key source of dirty money and as such, tax authorities have a central role to play in identifying and reporting money laundering and terrorist financing. The purpose of this handbook is to raise the awareness level of tax examiners, auditors, and investigators, of their role in combatting these illegal activities by:.

This Handbook should complement but not replace domestic policies and procedures. To that end, it is designed so that tax administrations can adapt it to suit their domestic context, taking into account the varying roles that tax administrations have in relation to reporting unusual or suspicious transactions, receiving suspicious transaction reports and investigating money laundering offences.

The Norwegian tax legislation allows losses to be carried forward in such cases when the restructuring does not have a predominantly tax motive. The Tax Appeal Board held that a predominant tax motive existed in this case because the amount of the losses was substantially higher than the combined value of cash, receivables and Intellectual Property rights acquired and therefore denied the carry forward of the losses.

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On June 19, , the Ministry of finance published a draft of explanatory notes with respect to the withholding tax provisions effective in The explanatory notes explain the withholding tax rules and how taxpayers and tax remitters are to apply the new rules. It is anticipated the new rules will enter into force on January 1, However, regarding micro taxpayers, the rules on hybrid mismatches are expected to enter into force on January 1, The consultation closes on July 12, The court ruled that the tax exemption regime is also applicable in purely domestic scenarios since the relevant provision of the Income Tax Code on the withholding exemption only refers to companies based in the EU Member States and does not explicitly exclude payments between Greek companies.

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You will not continue to receive KPMG subscriptions until you accept the changes. Close Hi! Our privacy policy has been updated since the last time you logged in. We want to make sure you're kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy. Ignore and log out. Local Law and Regulations Bulgaria Parliament votes on transfer pricing documentation requirements and tax dispute resolution mechanisms On June 5, , amendments to the Tax and Social Security Procedure Code were voted at first reading by the Bulgarian Parliament.

Law proposal introducing new rules on hybrid mismatches sent for comments On June 12, , the Ministry of Finance sent a law proposal, introducing new rules on the taxation of hybrid mismatches, for comments.

Decree introducing new reporting requirements published On June 16, , Decree No. Greece Clarifications on ultimate beneficial ownership On June 20, , the Ministry of Finance published clarifications on the ultimate beneficial owner register.

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Guernsey, Jersey and Isle of Man Joint statement on beneficial ownership of companies registers On June 20, , the Chief Ministers of Guernsey, Jersey and the Isle of Man issued a joint statement committing to the implementation of a public register for beneficial ownership information. Guernsey Circular informing changes to be made to the economic substance rules On June 17, , the Revenue Service published GSCCA Circular 11 informing on the proposed changes expected to be made to the economic substance rules applicable for companies that are tax resident in Guernsey or incorporated in Guernsey.

Poland Draft explanatory notes on withholding tax published On June 19, , the Ministry of finance published a draft of explanatory notes with respect to the withholding tax provisions effective in Print friendly version. Connect with us Find office locations kpmg.