TFL Vsebine / Revija Poslovodno računovodstvo

V prispevku obravnavamo vrste pravnih oseb (angl. corporate vehicles), ki se najpogosteje uporabljajo za prikrivanje nezakonito pridobljenega premoženja, pa najsi gre za gospodarske družbe, sklade ali podobne strukture. Uspešnost preiskav zlorab pravnih oseb za prikrivanje nezakonito pridobljenega premoženja v veliki meri zavisi od sposobnosti in znanja preiskovalca identificirati dejanske lastnike ali uporabnike (angl. beneficial owners ali users) nezakonito pridobljenega premoženja in povezati storilce konkretnih kaznivih dejanj s temi uporabniki, pa najsi bodo ti locirani v matični državi ali v davčnih oazah (angl. offshore). Zato je za preiskovalce zelo pomembno poznati in razumeti tipologije pomoči in struktur, preko katerih storilci prikrivajo izvor nezakonito pridobljenega premoženja. V prispevku podrobneje predstavljamo tudi vlogo offshore finančnih centrov pri prikrivanju nezakonito pridobljenega premoženja.

The paper examines types of corporate vehicles most commonly used to conceal illegally acquired assets, regardless of whether these are companies, funds or similar structures. The success of investigations into abuse of corporate vehicles to conceal illegally acquired assets largely depends on the investigator's ability to identify the beneficial owners or users of the illegally acquired assets, and to link the perpetrators of specific criminal offences to these users, regardless of whether they are located in their country of origin or offshore. It is therefore highly important that the investigators are familiar with and understand the typologies of assistance and structures through which perpetrators conceal the sources of illegally acquired assets. The paper also details the role of offshore financial centres in the process of concealing illegally acquired assets