Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors – Money laundering is a serious threat to the legal economy and affects the integrity of financial institutions. Tax crime is one of the top three sources of dirty money. Tax administrations can play an important role in detecting and deterring money laundering.

This handbook provides guidance in identifying money laundering during the conduct of normal tax audits, and describes the nature of money laundering activities so that tax examiners and auditors can better understand how their contribution can assist criminal investigators in countering money laundering.

www.oecd.org/ctp/taxcrimes/laundering

http://www.oecd.org/document/63/0,3746,en_2649_33767_43840959_1_1_1_1,00.html