Typologies & Red Flags: Indicators of Tax-Related ML

The Financial Intelligence Analysis Unit (FIAU) organised a live training session on typologies and red flags which are indicative of tax-related money laundering (ML). This session was intended to increase subject persons’ understanding and enhance their ability to detect and ultimately report situations where there is ML suspicion linked to serious tax evasion.

An introductory speech was delivered by the Head of Legal Affairs section which was followed by a presentation delivered by the Guidance & Outreach officers from the Legal Affairs Section. The officers provided a number of typologies and red flags indicating ML related to tax and a number of local sanitised case studies, to assist subject persons to detect red flags and typologies and to know when to report. Mr. Yehuda Shaffer (AML/CFT Consultant) and Ms. Marie-Line Buillaudaz (AML/CFT Advisor at the UNODC) were also invited by the FIAU to join the session and to provide an international perspective to tax-related ML. A Q&A session followed the interventions and a closing speech was delivered by the Deputy Director of the FIAU, Mr. Alfred Zammit. 

Indicators of Tax-Related ML

Typologies & Red Flags
Dr. Jonathan Phyall – Introduction 
Dr. Yanika Bonnici Pisani – Typologies, Red Flags & Case Studies 
Dr. Monique Cauchi – Typologies, Red Flags & Case Studies