Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors Tax Examiners and Tax Handbook for Awareness Financing Terrorist Money Laundering and Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors PUBE This document, as well as any data and any map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. This document was approved by the Committee on Fiscal Affairs on 10 June 2019 and prepared for publication by the OECD Secretariat. Please cite this publication as: OECD (2019), Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors, OECD, Paris. www.oecd.org/tax/crime/money-laundering-and-terrorist-financing-awareness-handbook-for-tax-examiners-and-tax- auditors.pdf. Photo credits: Cover © RomanR /Shutterstock.com. © OECD 2019 You can copy, download or print OECD content for your own use, and you can include excerpts from OECD publications, databases and multimedia products in your own documents, presentations, blogs, websites and teaching materials, provided that suitable acknowledgement of OECD as source and copyright owner is given. All requests for public or commercial use and translation rights should be submitted to
[email protected]. FOREWORD | 3 Foreword The purpose of the Money Laundering and Terrorist Financing Awareness Handbook for Tax Examiners and Tax Auditors is to raise the awareness level of tax examiners and tax auditors regarding money laundering and terrorist financing.