Book contents
- Frontmatter
- Contents
- 1 Introduction
- 2 Taxation
- 3 Money Laundering and Counterterrorism Financial Enforcement
- 4 Transnational Corruption
- 5 Transnational Organized Crime
- 6 Export Control and Economic Sanctions
- 7 Extraterritorial Jurisdiction
- 8 International Evidence Gathering
- 9 Extradition and Alternatives
- 10 International Prisoner Transfer
- 11 The United Nations
- 12 The World Bank Group
- 13 INTERPOL
- 14 Economic Integration and Business Crimes
- Index
- References
8 - International Evidence Gathering
Published online by Cambridge University Press: 05 June 2012
- Frontmatter
- Contents
- 1 Introduction
- 2 Taxation
- 3 Money Laundering and Counterterrorism Financial Enforcement
- 4 Transnational Corruption
- 5 Transnational Organized Crime
- 6 Export Control and Economic Sanctions
- 7 Extraterritorial Jurisdiction
- 8 International Evidence Gathering
- 9 Extradition and Alternatives
- 10 International Prisoner Transfer
- 11 The United Nations
- 12 The World Bank Group
- 13 INTERPOL
- 14 Economic Integration and Business Crimes
- Index
- References
Summary
A Hypothetical
Over the last five years, Joseph Borodillo (JB) has developed a successful financial empire, which in recent months has gained “high tech” capabilities. In particular, it has expanded from waste disposal and restaurants and night clubs to counterfeit computer software.
As part of his business enterprises, JB has established a company called SW Ltd. (SW) in Country ABC to import and distribute counterfeit software in the United States. SW buys counterfeit software from CopyIT, a small company in the Commonwealth of Lavadoria. Instead of paying CopyIT for the counterfeit software directly, SW buys computer hardware for the company.
The SW-CopyIT scheme operates as follows:
JB sells the counterfeit software and transfers the proceeds to offshore accounts.
JB then has SW use its existing account with Grande Verde in Lavadoria to order large quantities of computer equipment.
Grande Verde Lavadoria is a wholly owned subsidiary of Grande Verde, a large corporation and major government contractor. Grande Verde actually fills the contract order and receives copies of the purchase order.
JB pays Grande Verde for the computer equipment with cashier's checks drawn on several offshore banks. Some, but not all, Grande Verde executives are knowingly involved in these schemes.
Grande Verde ships the computer equipment to CopyIT's offices in Lavadoria.
- Type
- Chapter
- Information
- International White Collar CrimeCases and Materials, pp. 256 - 300Publisher: Cambridge University PressPrint publication year: 2010