TRANSNATIONAL ORGANIZED CRIME
- United Nations Office on Drugs and Crime (UNODC) Crime Programme
The UNODC Crime Programme is the United Nations office responsible for crime prevention, criminal justice and criminal law reform. It pays special attention to combating transnational organized crime, corruption and illicit trafficking in human beings.
The Crime Programme assists countries in the elaboration ratification and implementation of international criminal law Conventions and protocols, such as the United Nations Convention against Transnational Organized Crime and the recently adopted United Nations Convention against Corruption. See also: the overview of UN Crime and Drug Conventions.
The UNODC Crime Programme has several global programmes:
The UNODC Crime Programme promotes research and studies new and emerging forms of crime in cooperation with the United Nations Interregional Crime and Justice Research Institute (UNICRI) and maintains the Internet-based United Nations Crime and Justice Information Network (UNCJIN), a substantial database of www links to criminal justice related sites.
- United States Bureau for International Narcotics and Law Enforcement Affairs
The Bureau for International Narcotics and Law Enforcement Affairs (INL) advises the President, Secretary of State, other bureaus in the Department of State, and other departments and agencies within the U.S. Government on the development of policies and programs to combat international narcotics and crime.
- Cross-border Crime Colloquia
The Cross-Border Crime Colloquium is an annual event since 1999. It brings together experts on international organised (economic) crime to discuss the latest developments in empirical research, legislation and law enforcement, with a special geographical focus on Western, Central, and Eastern Europe. The Colloquia aim at building bridges in three respects: between East and West Europe, between scholars and practitioners, and between old and young.
- The Global Fix: The Construction of a Global Enforcement Regime [PDF], Michael Woodiwiss and David Bewley-Taylor, TNI Crime and Globalisation Programme Briefing Paper 3, October 2005
- The Global Situation of Transnational Organized Crime, the Decision of the International Community to Develop an International Convention and the Negotiation Process, by Dimitri Vlassis (United Nations), United Nations Asia and Far East Institute for the Prevention of Crime and the Treatment of Offenders (UNAFEI), Resource Materials Nr 59, October 2002
- Efforts of the Centre for International Crime Prevention to Promote Expeditious Entry into Force of the United Nations Convention Against Transnational Organized Crime and its Protocols and Expected Impact of These New Instruments, by Dimitri Vlassis (United Nations), United Nations Asia and Far East Institute for the Prevention of Crime and the Treatment of Offenders (UNAFEI), Resource Materials Nr 59, October 2002
- The Paradoxes of Organized Crime [PDF document], by Letizia Paoli, Crime, Law & Social Change 37: 51–97, 2002
- Transnational Organized Crime, Illicit Markets, and Money Laundering [PDF document], by Phil Williams, in Managing Global Issues: Lessons Learned, October 2001
- Transnational Criminal Networks [PDF document], by Phil Williams in Networks and Netwars: The Future of Terror, Crime, and Militancy a Rand Publication, 2001
- Arresting Transnational Crime in Global Issues, an Electronic Journal of the US Department of State - Volume 6, Number 2, August 2001
- Transnational Crime: Drug Smuggling [PDF document], by Peter Reuter, January 2000
- The Rothschilds of the Mafia on Aruba by Tom Blickman, in Transnational Organized Crime, Number 2, Volume 3, Summer 1997
- Transnational Criminal Organizations: Strategic Alliances by Phil Williams (The Washington Quarterly, Winter 1995)
- Drugs and Money. Managing the Drug Trade and Crime-Money in Europe, Petrus C. van Duyne & Michael Levi, (London: Routledge, 2004)
- Critical Reflections on Transnational Organized Crime, Money Laundering, and Corruption, Margaret Beare (Ed.), (Toronto: University of Toronto Press, 2003)
- Transnational Organised Crime: Perspectives on Global Security, Adam Edwards & Peter Gill (Eds.), (London: Routledge, 2003)
- Criminal Finances and Organising Crime in Europe, Petrus C. van Duyne, Klaus von Lampe, James L. Newell (eds.), (Nijmegen: Wolf Legal Publishers, 2003)
- Mafia Brotherhoods: Organized Crime, Italian Style, Letizia Paoli (New York: Oxford University Press, 2003)
- Wages of Crime: Black Markets, Illegal Finance, and the Underworld Economy, R.Thomas Naylor, (Ithaca: Cornell University Press, 2002)
- Organized Crime and American Power: A History, Michael Woodiwiss (Toronto: University of Toronto Press, 2001)
- Combating Transnational Organized Crime: Concepts, Activities and Responses, Phil Williams & Dimitri Vlassis (Eds.), (London: Frank Cass Publishers, 2001)
- The United States and International Drug Control, 1909-1997, David Bewley-Taylor (London: Continuum, 2001)
- Transnational Organized Crime: Summary of a Workshop, Peter Reuter & Carol Petrie (Eds.); Committee on Law and Justice, National Research Council (Washington DC: National Academies Press, 1999
- Crime, Law and Social Change
Crime, Law and Social Change is a peer reviewed journal that publishes essays and reviews dealing with the political economy of organized crime whether at the transnational, national, regional or local levels anywhere in the world. In addition, the Journal publishes work on financial crime, political corruption, environmental crime, and the expropriation of resources from developing nations
- Transnational Organized Crime
Transnational Organized Crime is a multidisciplinary journal that focuses on cross-border criminal activities involving trafficking in drugs, people, weapons, and nuclear material, as well as in the laundering of the proceeds. Transnational Organized Crime is a peer-reviewed journal.
- Global Crime
With a new name, focus and editorial team, the journal Global Crime builds upon the foundations laid by Transnational Organized Crime to consider serious and organised crime, from its origins to the present. It appears four times a year.
- Financial Action Task Force on Money Laundering (FATF)
The FATF was established by the G7 Summit in Paris in 1989 to examine measures to combat money laundering. FATF issues recommendations designed to provide a comprehensive blueprint for action against money laundering covering the criminal justice system and law enforcement; the financial system and its regulation; and international co-operation. FATF is an inter-governmental body which develops and promotes policies, both nationally and internationally, to combat money laundering. As a "policy making body" therefore, its primary goal is to generate the political will necessary for bringing about national legislative and regulatory reforms in this area. The FATF 40 Recommendations serve as the international framework for AML efforts. In October, 2001, FATF expanded its mission to include combating the financing of terrorism, and adopted Eight Special Recommendations on Terrorist Financing. FATF issues annual reports.
Language: English and French
- Caribbean Financial Action Task Force (CFATF)
The Caribbean Financial Action Task Force (CFATF) is an organisation of states of the Caribbean basin which have agreed to implement common counter-measures to address the problem of criminal money laundering. It was established as the result of meetings convened in Aruba in May 1990 and Jamaica in November 1992. CFATF poduces annual reports.
Language: English and Spanish
- United Nations Office on Drugs and Crime (UNODC) Global Programme against Money Laundering (GPML)
GPML is part of the UNODC, and has some good research reports on line.
In 1996, several leading international organizations endorsed the idea of producing a common Internet website through which information could be shared for the benefit of all national and international anti-money laundering agencies. To this end, during 1997 and 1998 GPML completed the initial stages of development of the International Money Laundering Information Network (IMoLIN):
- International Money Laundering Information Network (IMoLIN)
An Internet-based network assisting governments, organizations and individuals in the fight against money laundering. IMoLIN has been developed with the cooperation of the world's leading anti-money laundering organizations. Included herein is a database on legislation and regulation throughout the world (AMLID), an electronic library, and a calendar of events in the anti-money laundering field. Certain aspects of IMoLIN are secured and therefore not available for public use.
- World Bank Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT)
The World Bank and the IMF have also established a collaborative framework with the FATF for conducting comprehensive AML/CFT assessments of countries’ compliance with the FATF 40+8 Recommendations, using a single global methodology.
- Egmont Group of Financial Intelligence Units
Since 1995, a number of national Financial Intelligence Units (FIUs) began working together in an informal organization known as the Egmont Group.
- Inter-American Drug Abuse Control Commission (CICAD) Money Laundering Control
Website on money laundering of the Inter-American Drug Abuse Control Commission (CICAD) of the Organization of Americas States. Detailed information on legislation in several countries and regional action plans.
English and Spanish
- Wolfsberg Group
The Wolfsberg Group is an association of twelve global banks, which aims to develop financial services industry standards, and related products, for Know Your Customer, Anti-Money Laundering and Counter Terrorist Financing policies.
- United States Financial Crimes Enforcement Network (FINCEN)
The US Treasury Department Bureau to support and strengthen domestic and international anti-money laundering efforts and to foster interagency and global cooperation.
For an overview of US AML policies see: International Money Laundering and Asset Forfeiture, Fact sheet of the US Office of National Drug Control Policy (ONDCP).
- Money Laundering Alert
Commercial site, well informed on money laundering: “Since 1989, Money Laundering Alert has been the authoritative source for information on money laundering in the United States and around the world. Each month, MLA reports the latest news, developments and guidance in the money laundering field worldwide, including legislative, regulatory and enforcement action, money laundering schemes, money laundering control initiatives, guidance on money laundering compliance for financial institutions and professionals.” Good page with links.
Language: English and Spanish: (Versión en español)
Underground Banking | Informal Value Transfer Systems (IVTS)
For many years, representatives of national, foreign, and international law enforcement agencies have been concerned about the role played by what used to be called 'underground banking' or 'alternative remittance systems' in the facilitation of serious crimes, including money laundering. The more accurately termed 'informal value transfer systems' (IVTS) are fairly open and involve no deposit taking or lending; in many parts of the world, they constitute the only alternative and functioning method of money transfer. IVTS include various ethnic traditions or practices, such as hawala, hundi, fei chien, Phoe kuan, black market peso exchange.
- Underground banking: legitimate remittance network or money laundering system?, by Rob McCusker, Trends & Issues in Crime and Criminal Justice, Australian Institute of Criminolgy, Canberra: July 2005
- The Money Exchange Dealers of Kabul: a Study of the Hawala System in Afghanistan, Samuel Munzele Maimbo, World Bank Working paper Nr. 13, August 2003.
- Hawala and Other Informal Value Transfer Systems: How to Regulate Them? by Nikos Passas, US State Department web-site, Washington: 2003
- The Hawala System, by Mohammed El-Qorchi, Finance and Development, Volume 39, Number 4, December 2002.
- Informal Value Transfer Systems and Criminal Organizations; a study into so-called underground banking networks, by Nikos Passas, Research and Documentation Centre of the Ministry of Justice (WODC), The Hague: 1999
- An Overview of the UN Conventions and the International Standards Concerning Anti-Money Laundering Legislation, United Nations Office on Drugs and Crime, Global Programme against Money Laundering, February 2004.
A practical compendium of the various international laws and standards on anti-money laundering/counter-financing of terrorism, thematically arranged.
- Money Laundering, Michael Levi & Peter Reuter, Crime and Justice, Vol 34, 2006, pp. 289-375.
- Competing for Criminal Money, by Greg Rawling & Brigitte Unger, Discussion Paper Series 05-26, Tjalling C. Koopmans Research Institute, Utrecht Scholl of Economics, June 2005
- Global Governance and Transnational Financial Crime: Opportunities and Tensions in the Global Anti-Money Laundering Regime, Eleni Tsingou, CSGR Working Paper No 161/05, May 2005
- Controlling the International Money Trail. What Lessons Have Been Learned? [PDF], by Michael Levi, Professor of Criminology, Cardiff School of Social Sciences, Cardiff University (UK), TNI Seminar Paper, April 2005
- Chasing Dirty Money: The Fight Against Money Laundering, by Peter Reuter and Edwin M. Truman, Institute for International Economics, November 2004.
- The Tenuous Relationship Between the Fight Against Money Laundering and the Disruption of Criminal Finance, by Mariano-Florentino Cuéllar, Stanford Law School Research Paper No. 64, September 2003
- Money Laundering and Tax Havens: The Hidden Billions for Development, report by Mark Shapiro & Frank Schröder, Dialogue on Globalization - Occasionnel Papers 3/2003, Friedrich-Ebert-Stiftung, March 2003
- Prospering on Crime: Money Laundering and Financial Crisis [PDF document], by Guilhem Fabre, paper for conference on Business Practices of Narcotics Trafficking Enterprises January 2003
- Dirty Money and Its Global Effects, by Raymond Baker, Brionne Dawson, Ilya Shulman and Clint Brewer, International Policy Report, Center for International Policy, January 2003
- Money Laundering and Its Regulation, by Mike Levi, The Annals of the American Academy of Political and Social Science (special issue on International Aspects of Drugs Policy), 2002
- Dirty Money, by Miriam Wasserman, Regional Review, Quarter 1, 2002
- The Politics of Global Financial Reregulation: Lessons from the Fight against Money Laundering, by Eric Helleiner, CEPA Working Paper Series, International Capital Markets and the Future of Economic Policy, Working Paper No. 15, April 2000
- Financial Havens, Banking Secrecy and Money Laundering [PDF] [HTML] by Jack A. Blum, Michael Levi, R. Thomas Naylor and Phil Williams, a study prepared under the auspices of the Global Programme against Money Laundering, Office for Drug Control and Crime Prevention (Vienna, Austria), December 1998.
Spanish version: Refugios Financieros, Secreto Bancario y Blanqueo de Dinero
- Drug Trafficking and Money Laundering by Scott Ehlers (Drug Policy Foundation), in: US Foreign Policy In Focus, Volume 3, Number 16, June 1998
- Money-Laundering: Pavlov's Dog and Beyond, by Petrus van Duyne, Lecture at the European Regional Fraud Conference, Amsterdam, September 1997
TAX EVASION / TRANSFER PRICING
- Association for Accountancy & Business Affairs (AABA) AABA is an independent organisation focused on public policy and further public awareness of the workings, the social, political and the economic role of accountancy and business organisations.
Journal of the Association for Accountancy & Business Affairs
- Bretton Woods Project Critical voices on the World Bank and IMF
The Bretton Woods Project works as a networker, information-provider, media informant and watchdog to scrutinise and influence the World Bank and International Monetary Fund (IMF). Through briefings, reports and the bimonthly digest Bretton Woods Update, it monitors projects, policy reforms and the overall management of the Bretton Woods institutions with special emphasis on environmental and social concerns.
- Center for International Policy's (CIP): Global Financial Flows Project
CIP's Global Financial Flows Program scrutinizes illegal capital flight, demonstrating how it corrupts the benefits of capitalism and deepens poverty for millions of people worldwide. Illegal capital transactions-estimated at $1 trillion per year-are executed or overlooked by criminals, terrorists, government officials, major corporate CEOs, and money-center bankers.
- Tax Justice Network
The Tax Justice Network (TJN) is a non-aligned coalition of researchers and activists with a shared concern about the harmful impacts of tax avoidance, tax competition and tax havens.
A Manifesto for Tax Justice
- Global Policy Forum: Tax Havens
Offshore tax havens, spread by new computing and telecommunications, provide an unprecedented tax shelter, enabling rich citizens and corporations to escape the national tax system. Wealthy tax evaders save millions, while public services and infrastructure in their home countries, as well as on the small island havens, remain drastically underfunded.
- UN Financing for Development. The International Conference on Financing for Development was held from 18-22 March 2002 in Monterrey, Mexico. The culmination of a four-year preparatory process, the Conference adopted the Monterrey Consensus, in which developed, developing and transition economy countries pledged to undertake important actions in domestic, international and systemic policy matters. In December of 2002, the General Assembly set in motion a detailed follow-up intergovernmental process, as called for in the Consensus, to monitor implementation and carry foward the international discussion of policies for financing development. The Assembly also called on the Secretary-General to establish a standing secretariat to support the process. The Financing for Development Office was then created in the Department of Economic and Social Affairs (DESA).
The Committee of Experts on International Cooperation in Tax Matters is the specialized United Nations tax body. The Ad Hoc Group of Experts will now also address the various tax policy issues identified in the Monterrey Consensus.
- Taxes and Transnational Treaties: Responsive Regulation and the Reassertion of Offshore Sovereignty, by Gregory Rawlings, Law & Policy, Vol. 29, No. 1, January 2007, pp. 51-66
- The Netherlands: A tax haven?, by Michiel van Dijk, Francis Weyzig & Richard Murphy, SOMO, November 2006 [PDF]
- Tax Haven Abuses: The Enablers, The Tools and Secrecy, Senate Permanent Subcommittee on Investigations, Committee on Homeland Security and Governmental Affairs, United States Senate, August 1, 2006 [PDF]
- The IMF and capital flight: Redesigning the international financial architecture, by David Spencer (Tax Justice Network), At Issue, January 25, 2006
- Instruments of Detachment, Instruments of Control: The Rise of the Modern Tax Haven in the International Economy, by William Brittain-Catlin (Control Risks), Accountancy Business and the Public Interest Vol. 5, No. 1, 2006
- A Big Deal? Corporate Social Responsibility and the Finance Sector in Europe, December 2005
- Tax us if you can: The true story of a global failure, a Tax Justice Network Briefing paper, September 2005
- While dirty money flows, the poor stay poor, op-ed by Raymond Baker and Jennifer Nordin in the International Herald Tribune, April 13, 2005
- The Cost of Capital Flight, by David Spencer, Accountancy Business and the Public Interest Vol. 4, No. 2, 2005
- The Price of Offshore, a Tax Justice Network Briefing paper, March 2005
- The Vanishing Corporate Profits Tax, by Howard Wachtel, TNI Website, August 2004
- Tax Avoidance, Tax Competition and Globalisation: making tax justice a focus for global activism, by John Christensen and Sony Kapoor, Accountancy Business and the Public Interest Vol. 3 No. 2, 2004
- International Regulation of Corporate Taxation: A New Prospect for the WTO? by Maricela Robles, Accountancy Business and the Public Interest Vol. 3 No. 2, 2004
- Offshore Finance Centres, Multilateral Initiatives and Increasing Tax Competition, by Gregory Rawlings, paper Presented at Tax Competition and Tax Avoidance: Association for Accountancy & Business Affairs, Tax Justice Network, University of Essex, July 1-2, 2004
- International Organisations, Blacklisting and Tax Haven Regulation, by J.C. Sharman, paper presented at the European Consortium on Political Research Joint Sessions, Uppsala, Sweden, 13-18 April 2004
- Money Laundering and Tax Havens: The Hidden Billions for Development, report by Mark Shapiro & Frank Schröder, Dialogue on Globalization - Occasionnel Papers 3/2003, Friedrich-Ebert-Stiftung, March 2003
- Tax Distortion in the Global Economy, by Howard Wachtel, paper presented at the Global Crisis Seminar, TNI, Amsterdam, 17-18 February 2002
- Tax Havens: Releasing the Hidden Billions for Poverty Eradication, Oxfam UK, June 2000
- The End of Offshore? Regaining Public Control of Finance and Taxation in the Era of Globalization, by Sol Picciotto, paper for Conference on Governing the Public Domain Beyond the Era of the Washington Consensus? Redrawing the Line between the State and the Market, Toronto, November 4-5, 1999
- United Nations Security Council Counter-Terrorism Committee (CTC)
The United Nations General Assembly and Security Council have adopted several resolutions pertaining to terrorism. In particular, and in response to the attacks of 11 September 2001, the Security Council adopted resolution 1373 (2001) on 28 September (2001). This resolution established the Counter-Terrorism Committee (CTC) to monitor the implementation of the resolution by all States and increase the capability of States to fight terrorism, including bringing Member States to an acceptable level of compliance with the terrorism-related conventions and protocols. The CTC has since become the United Nations' leading body to promote collective action against international terrorism.
- There are 12 universal conventions and protocols against terrorism, which have been developed under the auspices of the United Nations. (See: Overview of Conventions against Terrorism)
- United Nations Office on Drugs and Crime (UNODC) Terrorism
In the context of the UN's efforts to prevent and combat terrorism, the United Nations Office on Drugs and Crime (UNODC) has an expanded programme of work for technical assistance to counter terrorism that is based on mandates recommended by the UN Commission on Crime Prevention and Criminal Justice and approved by the General Assembly. These mandates, carried out by UNODC's Terrorism Prevention Branch (TPB) within the Division for Treaty Affairs (DTA), include the provision of technical assistance and advisory services to countries in their fight against terrorism.
- Counter-Terrorism Evaluation Project
The Counter-Terrorism Evaluation Project, cosponsored by the Fourth Freedom Forum and the Joan B. Kroc Institute for International Peace Studies at the University of Notre Dame, develops policy recommendations for enhancing the work of the United Nations Security Council Counter-Terrorism Committee (CTC) and the recently created Counter-Terrorism Executive Directorate (CTED). The Project is premised on the assumption that cooperation against terrorism should be based on sustained political engagement from all UN member states, conformity with international law, and respect for human rights.
As one of the leading civil liberties NGOs in Europe, Statewatch runs the main online news service on civil liberties and provides the primary resource on EU decision-making in justice and home affairs – tracking every measure through the legislative process. Among it key issues have been data retention (since 1996), biometrics, G8, the surveillance of movement, access to documents and anti-terrorist measures.
- European Civil Liberties Network (ECLN)
The ECLN was launched on 19 October 2005 as a long-term project to develop a platform for groups working on civil liberties issues accross Europe. A collection of essays in defence of civil liberties and democracy has been produced to mark the launch the ECLN.
- The American Civil Liberties Union (ACLU)
The American Civil Liberties Union was founded in 1920 and works to uphold civil liberties guaranteed by the United States Constitution and Bill of Rights. The ACLU works in state and federal courts, legislatures and communities to defend and preserve the individual rights and liberties guaranteed to all people in this country by the Constitution and laws of the United States.
- Privacy International
Privacy International is a human rights group formed in 1990 as a watchdog on surveillance and privacy invasions by governments and corporations. PI is based in London, England, and has an office in Washington, D.C. PI has conducted campaigns and research throughout the world on issues ranging from wiretapping and national security, to ID cards, video surveillance, data matching, police information systems, medical privacy, and freedom of information and expression.
- The Policy Laundering Project
The United States and to a lesser extent the European Union are trying to force international institutions as well as less powerful nations to adopt a wide variety of bad policies as part of the so-called "war on terror." This Website is intended to serve as a central clearinghouse of information and advocacy materials to help citizens, governments, and civil society groups to monitor international bodies and combat this strategy of policy laundering.
- Essays in defence of civil liberties and democracy, European Civil Liberties Network (ECLN), October 2005
- Fear-based Security. The Political Economy of "Threat" [PDF], by Margaret Beare, Nathanson Centre for the Study of Organized Crime and Corruption, York University (Toronto, Canada), TNI Seminar Paper, April 2005
- A Critical Evaluation of the UN Counter-terrorism Program. Accomplishments and Challenges [PDF], by David Cortright, Fourth Freedom Forum (US), TNI Seminar Paper, April 2005
- The Exceptional and Draconian Become the Norm. The Emerging Counter-terrorism Regime [PDF], by Tony Bunyan, Statewatch (UK), TNI Seminar Paper, April 2005