Quick Guide 19: Offshore structures and beneficial ownership
This quick guide by Phyllis Atkinson looks at how criminals manipulate and misuse corporate vehicles in offshore jurisdictions to launder money. It focuses on the meaning of "corporate vehicle" and "offshore" and other related concepts such as beneficial ownership. It also gives an example of how a trust, which is one common type of corporate vehicle in the vast "offshore ecosystem", can be used for illicit purposes.
About this Quick Guide
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. It is part of the Basel Institute on Governance Quick Guide series, ISSN 2673-5229.
Links and other languages
United Nations Global Compact: Communication on Engagement 2023
Our fifth Communication on Engagement to the United Nations Global Compact details our support…
Guide to strengthening internal controls to prevent corruption in illegal wildlife trade enforcement
This how-to guide was developed for programme managers and donors who seek to understand and…