Centro de Documentação da PJ
Monografia
 CD210 |
European Commission final study on the application of the anti-money laundering directive [Documento electrónico].- Bruxels : Deloitte, [2011].- 1 CD-ROM ; 12 cm
Ficheiro de 2,36 MB em Formato PDF (347 p.). Disponível também em: http://ec.europa.eu/internal_market/company/docs/financial-crime/20110124_study_amld_en.pdf. Acedido a 12 de outubro de 2012.
BRANQUEAMENTO DE CAPITAIS, EVASÃO FISCAL, DIRECTIVA COMUNITÁRIA, COMISSÃO EUROPEIA
European Commission - DG Internal Market and Services - Budget - Final study on the application of the Anti-Money Laundering Directive. 1. Executive summary. 2. Introduction. 2.1 – Acknowledgement. 2.2 – The objectives of the study. 2.3 - General framework of the study. 3. Examination of the operation of the AML Directive. 3.1 – Issue 1: Financial activity on an occasional and/or limited basis. 3.2 – Issue 2: Scope – stricter national measures. 3.3 – Issue 3: CDD – the application of the risk-based approach by the covered entities. 3.4 – Issue 4: CDD – the question of the beneficial owners. 3.5 – Issue 5: CDD Threshold. 3.6 – Issue 6: CDD – The question of the anonymous accounts. 3.7 – Issue 7: CDD – The question of the casinos. 3.8 – Issue 8: Simplified CDD. 3.9 – Issue 9: Enhanced CDD: politically exposed persons (PEPs). 3.10 – Issue 10: Enhanced CDD: international trade-related transactions. 3.11 – Issue 11: ECDD Anonymity. 3.12 – Issue 12: Reliance on third parties. 3.13 – Issue 13: Reporting obligations: postponement of transactions. 3.14 – Issue 14: Protection of employees after reporting. 3.15 – Issue 15: Internal organisation: replies to FIUs and other authorities by credit and financial institutions. 3.16 – Issue 16: Penalties. 3.17 – Issue 17: Member States review of the effectiveness of their AML systems. 3.18 – Issue 18: Supervision and monitoring. 4. Specific examination of the impact of the AML Directive. 4.1 – The extent of the problem. 4.2 – Impact of the AML Directive solution. 4.3 – The existence and practicability of alternative solutions. 5. Analytical conclusions. 5.1 – General conclusions. 5.2 – Issue specific conclusions. Examination of the operation of the AML Directive. Specific examination of the impact of the AML Directive. 6. Annexes. 6.1 – Annex 1: Glossary – List of abbreviations. 6.2 – Annex 2: Overview of primary legislation. 6.3 – Annex 3: Selected issues related to the examination of the operation of the AML Directive. 6.4 – Annex 4: Selected issues related to the specific examination of the impact of the AML Directive on identified non-financial professions. 6.5 – Annex 5: List of respondents - Participants to the AML Study. 6.6 – Annex 6: Analysis Australia. 6.7 – Annex 7: Analysis South-Africa. 6.8 – Annex 8: Analysis Switzerland.