[{"data":1,"prerenderedAt":535},["ShallowReactive",2],{"publication-proving-illicit-enrichment-using-financial-investigation-and-source-and-application":3,"related-proving-illicit-enrichment-using-financial-investigation-and-source-and-application":142},[4],{"id":5,"status":6,"sort":7,"date_created":8,"date_updated":9,"nid":10,"slug":11,"title":12,"body":13,"citation":14,"language":15,"year":16,"publisher":17,"date_published":18,"external":19,"topic":20,"link_internal":22,"link_external":23,"featured":19,"topics":27,"languages":29,"type":30,"area":7,"programme":7,"websites":7,"summary":7,"pdf_text":7,"main_points":7,"short_version":7,"subtitle":7,"image":33,"countries":45,"tags":46,"pdf":102,"authors":124},1803,"published",null,"2022-04-27T11:53:47.000Z","2026-05-29T22:22:42.000Z",2053,"proving-illicit-enrichment-using-financial-investigation-and-source-and-application","Proving illicit enrichment using financial investigation and Source and Application of Funds analysis","This annex complements the book *Illicit Enrichment: A Guide to Laws Targeting Unexplained Wealth* by Andrew Dornbierer, published by the Basel Institute on Governance in June 2021.\n\nIt provides technical guidance to investigators and prosecutors on how to collect and analyse financial information and evidence to establish that a person has illicitly enriched themselves.\n\nThe guidance focuses on the Source and Application of Funds method of evidential analysis. It explains how this method can be used to assist investigators and prosecutors to clearly and fairly demonstrate that a person has acquired and\u002For used funds that cannot be explained by reference to their legal income.\n\nThis technical guidance addition also provides an outline of the common types of financial evidence that should be sought when conducting an investigation into illicit enrichment.\n\n### Open-access licence and acknowledgements\n\nThis publication is freely available as an open-access research publication under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International Licence (\u003Ca href=\"https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002F\">CC BY-NC-ND 4.0\u003C\u002Fa>). \n\nSuggested citation: Dornbierer, A., 2021. *Proving illicit enrichment using financial investigation and Source and Application of Funds analysis*. Basel: Basel Institute on Governance. Available at: \u003Ca href=\"https:\u002F\u002Fillicitenrichment.baselgovernance.org\">illicitenrichment.baselgovernance.org\u003C\u002Fa>\n\nISBN: 978-3-9525409-4-7","","English",2021,"Basel Institute on Governance","2021-06-09",false,[21],"Asset Recovery",[],[24],{"url":25,"caption":26},"https:\u002F\u002Flearn.baselgovernance.org\u002Fcourse\u002Fview.php?id=65"," View and download the full Illicit Enrichment book and annexes on Basel LEARN",[28],"Asset Recovery and Enforcement",[15],[31,32],"Book","Guidelines",{"id":34,"storage":35,"filename_disk":36,"filename_download":37,"title":38,"type":39,"created_on":40,"modified_on":40,"charset":7,"filesize":41,"width":42,"height":43,"duration":7,"embed":7,"description":7,"location":7,"tags":7,"metadata":44,"focal_point_x":7,"focal_point_y":7,"tus_id":7,"tus_data":7,"uploaded_on":40},"abf28a8f-8439-450e-91ab-09d69138c8a9","local","abf28a8f-8439-450e-91ab-09d69138c8a9.jpg","Pages-from-Illicit-Enrichment-Annex-2-PAGES.jpg","Proving illicit enrichment using financial investigation and source and application of funds analysis","image\u002Fjpeg","2022-04-27T11:53:46.000Z",491150,1800,2700,{},[],[47,70,86],{"id":48,"publications_id":49,"tags_id":67},3577,{"id":5,"status":6,"sort":7,"user_created":50,"date_created":8,"user_updated":51,"date_updated":9,"nid":10,"slug":11,"image":34,"title":12,"body":13,"citation":14,"language":15,"year":16,"publisher":17,"date_published":18,"external":19,"topic":52,"link_internal":53,"link_external":54,"featured":19,"topics":56,"languages":57,"type":58,"area":7,"programme":7,"websites":7,"summary":7,"pdf_text":7,"main_points":7,"short_version":7,"subtitle":7,"countries":59,"tags":60,"pdf":63,"authors":65},"03bebfd8-0b40-4a2a-820d-b9d9c13b9de6","3d9ff205-1640-4f34-b5b6-86977f51bbd6",[21],[],[55],{"url":25,"caption":26},[28],[15],[31,32],[],[48,61,62],4886,4887,[64],1837,[66],1994,{"id":68,"name":69},821,"Unexplained wealth",{"id":61,"publications_id":71,"tags_id":83},{"id":5,"status":6,"sort":7,"user_created":50,"date_created":8,"user_updated":51,"date_updated":9,"nid":10,"slug":11,"image":34,"title":12,"body":13,"citation":14,"language":15,"year":16,"publisher":17,"date_published":18,"external":19,"topic":72,"link_internal":73,"link_external":74,"featured":19,"topics":76,"languages":77,"type":78,"area":7,"programme":7,"websites":7,"summary":7,"pdf_text":7,"main_points":7,"short_version":7,"subtitle":7,"countries":79,"tags":80,"pdf":81,"authors":82},[21],[],[75],{"url":25,"caption":26},[28],[15],[31,32],[],[48,61,62],[64],[66],{"id":84,"name":85},1193,"Financial investigations",{"id":62,"publications_id":87,"tags_id":99},{"id":5,"status":6,"sort":7,"user_created":50,"date_created":8,"user_updated":51,"date_updated":9,"nid":10,"slug":11,"image":34,"title":12,"body":13,"citation":14,"language":15,"year":16,"publisher":17,"date_published":18,"external":19,"topic":88,"link_internal":89,"link_external":90,"featured":19,"topics":92,"languages":93,"type":94,"area":7,"programme":7,"websites":7,"summary":7,"pdf_text":7,"main_points":7,"short_version":7,"subtitle":7,"countries":95,"tags":96,"pdf":97,"authors":98},[21],[],[91],{"url":25,"caption":26},[28],[15],[31,32],[],[48,61,62],[64],[66],{"id":100,"name":101},1215,"Illicit financial flows",[103],{"id":64,"publications_id":104,"directus_files_id":116},{"id":5,"status":6,"sort":7,"user_created":50,"date_created":8,"user_updated":51,"date_updated":9,"nid":10,"slug":11,"image":34,"title":12,"body":13,"citation":14,"language":15,"year":16,"publisher":17,"date_published":18,"external":19,"topic":105,"link_internal":106,"link_external":107,"featured":19,"topics":109,"languages":110,"type":111,"area":7,"programme":7,"websites":7,"summary":7,"pdf_text":7,"main_points":7,"short_version":7,"subtitle":7,"countries":112,"tags":113,"pdf":114,"authors":115},[21],[],[108],{"url":25,"caption":26},[28],[15],[31,32],[],[48,61,62],[64],[66],{"id":117,"storage":35,"filename_disk":118,"filename_download":119,"title":119,"type":120,"folder":121,"uploaded_by":50,"created_on":8,"modified_by":7,"modified_on":8,"charset":7,"filesize":122,"width":7,"height":7,"duration":7,"embed":7,"description":123,"location":7,"tags":7,"metadata":7,"focal_point_x":7,"focal_point_y":7,"tus_id":7,"tus_data":7,"uploaded_on":8},"d831bb25-44b9-46d5-9b7d-5943ee22d668","d831bb25-44b9-46d5-9b7d-5943ee22d668.pdf","Illicit-Enrichment-Annex-2-PAGES.pdf","application\u002Fpdf","67f22e04-d26f-4baa-b91f-acc5f89d87f5",5464701,"Download PDF",[125],{"id":66,"publications_id":126,"authors_id":138},{"id":5,"status":6,"sort":7,"user_created":50,"date_created":8,"user_updated":51,"date_updated":9,"nid":10,"slug":11,"image":34,"title":12,"body":13,"citation":14,"language":15,"year":16,"publisher":17,"date_published":18,"external":19,"topic":127,"link_internal":128,"link_external":129,"featured":19,"topics":131,"languages":132,"type":133,"area":7,"programme":7,"websites":7,"summary":7,"pdf_text":7,"main_points":7,"short_version":7,"subtitle":7,"countries":134,"tags":135,"pdf":136,"authors":137},[21],[],[130],{"url":25,"caption":26},[28],[15],[31,32],[],[48,61,62],[64],[66],{"id":139,"name":140,"position":7,"image":141},306,"Andrew Dornbierer","89aae58b-3e50-4375-9b9b-5b31370dab64",[143,186,227,275,320,360,401,436,469,497],{"id":144,"slug":145,"title":146,"status":6,"nid":147,"year":148,"body":149,"external":19,"topic":150,"language":15,"type":151,"date_published":153,"image":154,"citation":155,"publisher":156,"link_internal":157,"link_external":161,"authors":162,"countries":165,"tags":166,"pdf":179,"topics":181,"featured":19,"languages":182,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":50,"date_created":183,"user_updated":51,"date_updated":184,"main_points":7,"short_version":7,"subtitle":7,"link":185},2340,"wp-51","Working Paper 51: Good practices in asset recovery legislation in selected OSCE participating States",2607,2024,"Asset recovery tools are integral to combating corruption, organised crime, sanctions evasion and other profit-motivated crimes. However, in many participating States of the OSCE, the range of asset recovery tools available to law enforcement and criminal justice agencies is limited.\n\nThis Working Paper identifies legislative mechanisms in OSCE participating States that empower the state to confiscate suspected or proven proceeds of crime. The overall objective is to ascertain: \n\n\n- Established good practices with regard to the design of these legislative mechanisms.\n- Any unique approaches that particular countries have taken in this context that could be replicated and tested in other jurisdictions.\n\n\nIt covers:\n\n\n- Conviction-based asset recovery mechanisms.\n- Non-conviction based mechanisms including civil recovery.\n- Additional mechanisms such as illicit enrichment laws and other laws that reverse the burden of proof regarding the legitimacy of assets.\n- Considerations regarding the adoption of broader asset recovery laws.\n- Approaches to the disposal of confiscated assets.\n- Common challenges in the implementation of asset recovery mechanisms.\n\n\n### About this report\n\nThis comparative study was conducted and drafted by the International Centre for Asset Recovery at the Basel Institute on Governance for the Organization for Security and Co-operation in Europe (OSCE). The paper was commissioned under the extra-budgetary project ‘Strengthening asset recovery efforts in the OSCE region’ implemented by the OSCE Secretariat’s Transnational Threats Department and the Office of the Co-ordinator of OSCE Economic and Environmental Activities.\n\nIt is published as part of the Basel Institute on Governance Working Paper series, ISSN: 2624-9650. You may share or republish it under a Creative Commons CC BY-NC-ND 4.0 licence.\n\n### Disclaimer\n\nThis Working Paper is intended for general informational purposes and does not constitute and\u002For substitute legal or other professional advice. The contents are the sole responsibility of the author and do not necessarily reflect the views and the official position of the Basel Institute on Governance, the OSCE and its participating States.",[21],[152],"Working Paper","2024-03-25","https:\u002F\u002Fjam.baselgovernance.org\u002Fapi\u002Fassets\u002F874c9d29-7337-4e37-8b50-36a26d00bf28?width=600&height=840","Dornbierer, Andrew. 2024. ‘Good practices in asset recovery legislation in selected OSCE participating States.’ Working Paper 51, Basel Institute on Governance and Organization for Security and Co-operation in Europe (OSCE). Available at: baselgovernance.org\u002Fpublications\u002Fwp-51","Basel Institute on Governance; Organization for Security and Co-operation in Europe (OSCE)",[158],{"url":159,"caption":160},"\u002Fresources\u002Fpublications?type=Working%20Paper"," View all Working Papers",[],[163],{"authors_id":164},{"id":139,"name":140},[],[167,169,173,177],{"tags_id":168},{"id":68,"name":69},{"tags_id":170},{"id":171,"name":172},1379,"Non-conviction based forfeiture",{"tags_id":174},{"id":175,"name":176},843,"Asset recovery",{"tags_id":178},{"id":100,"name":101},[180],2377,[28],[15],"2024-03-25T11:04:47.000Z","2026-06-02T14:08:45.000Z","\u002Fresources\u002Fpublications\u002Fwp-51",{"id":187,"slug":188,"title":189,"status":6,"nid":190,"year":148,"body":191,"external":19,"topic":192,"language":15,"type":193,"date_published":195,"image":196,"citation":14,"publisher":17,"link_internal":197,"link_external":201,"authors":205,"countries":208,"tags":209,"pdf":220,"topics":222,"featured":19,"languages":223,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":50,"date_created":224,"user_updated":51,"date_updated":225,"main_points":7,"short_version":7,"subtitle":7,"link":226},2383,"pb-14","Policy Brief 14: Targeting unexplained wealth: Implications of the EU’s 2024 Directive on asset recovery",2739,"The European Union’s 2024 \u003Ca href=\"http:\u002F\u002Fdata.europa.eu\u002Feli\u002Fdir\u002F2024\u002F1260\u002Foj\">Directive on Asset Recovery and Confiscation\u003C\u002Fa> obliges Member States to, among other things, introduce legislative measures to enable the confiscation of “unexplained wealth”.\n\nThis policy paper examines this Article and the powers and restrictions that Member States will need to include in such “unexplained wealth” measures to ensure compliance with the Directive.\n\nIn brief, the Directive gives legislators in EU Member States flexibility to decide the scope of their own unexplained wealth measures. At a minimum, they must introduce measures that can be used to target unexplained wealth linked to organised crime.\n\nMember States could, however, adopt broader measures target unexplained wealth relating to all criminal activity, including corruption.\n\n### About this Policy Brief\n\nThis publication is part of the Basel Institute on Governance Policy Brief series, \u003Ca href=\"https:\u002F\u002Fbaselgovernance.org\u002Fpublications?type[]=257\">ISSN 2624-9669\u003C\u002Fa>.\n\nYou may freely share or republish it under a Creative Commons \u003Ca href=\"https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002F\">BY-NC-ND 4.0\u003C\u002Fa> licence. Suggested citation: Dornbierer, Andrew. 2024. ‘Targeting unexplained wealth: Implications of the EU’s 2024 Directive on asset recovery.’ Policy Brief 14, Basel Institute on Governance. Available at: \u003Ca href=\"https:\u002F\u002Fbaselgovernance.org\u002Fpb-14\">baselgovernance.org\u002Fpb-14\u003C\u002Fa>. \n\nThis is a publication of the International Centre for Asset Recovery (ICAR) at the Basel Institute on Governance. ICAR receives core funding from the Governments of Jersey, Liechtenstein, Norway, Switzerland and the UK.",[21],[194],"Policy Brief","2024-01-13","https:\u002F\u002Fjam.baselgovernance.org\u002Fapi\u002Fassets\u002F9b9b6a62-6a97-4851-957f-1f36155e8f32?width=600&height=840",[198],{"url":199,"caption":200},"\u002Fresources\u002Fpublications?type=Policy%20Brief"," View all Policy Briefs",[202],{"url":203,"caption":204},"https:\u002F\u002Fillicitenrichment.baselgovernance.org\u002F"," Free book: Illicit Enrichment",[206],{"authors_id":207},{"id":139,"name":140},[],[210,212,214,216],{"tags_id":211},{"id":68,"name":69},{"tags_id":213},{"id":100,"name":101},{"tags_id":215},{"id":175,"name":176},{"tags_id":217},{"id":218,"name":219},932,"Human rights",[221],2419,[28],[15],"2025-01-13T11:05:26.000Z","2026-06-02T14:08:49.000Z","\u002Fresources\u002Fpublications\u002Fpb-14",{"id":228,"slug":229,"title":230,"status":6,"nid":231,"year":232,"body":233,"external":19,"topic":234,"language":15,"type":235,"date_published":236,"image":237,"citation":14,"publisher":17,"link_internal":238,"link_external":239,"authors":240,"countries":243,"tags":256,"pdf":269,"topics":270,"featured":19,"languages":271,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":50,"date_created":272,"user_updated":51,"date_updated":273,"main_points":7,"short_version":7,"subtitle":7,"link":274},2266,"wp-42","[Forthcoming] Working Paper 42: Confiscating assets frozen under sanctions without undermining the rule of law",2338,2023,"This paper will be released on 21 February 2023.\n\nWritten in the light of Russia's war of aggression in Ukraine, the Working Paper explores whether it is justifiable to confiscate assets frozen under financial sanctions in order to redirect them to the victims of state aggression. \n\nThe paper first explores the concept of sanctions and financial sanctions (asset freezes) and what they mean in practice.\n\nUsing the example of Canada, which has introduced a legislative mechanism for this purpose, the paper analyses whether states should be able to confiscate sanctioned assets purely on the basis that they have been sanctioned.\n\nIt then looks at more established measures that states could adopt and apply to target sanctioned assets, including:\n\n\n- Traditional conviction based confiscation measures, including 'extended confiscation' mechanisms\n- Non-conviction based confiscation (forfeiture) measures\n- Unexplained wealth laws\n\n\nThe paper recommends ways to maximise the effectiveness of these alternative avenues for recovering assets, which are much less controversial and can arguably be applied without infringing on legal rights. \n\nOpting for mechanisms that abide by established legal rights will not only significantly increase the chance of recovering assets without subsequent legal challenges. It will also ensure that the very reason for targeting the assets in the first place – namely to seek justice and compensation for acts of aggression – is not undermined through the erosion of the rule of law. \n\n### About this Paper\n\nThis Working Paper was prepared by the Basel Institute on Governance.\n\nIt is part of the Basel Institute on Governance Working Paper Series, ISSN: 2624-9650. You may share or republish the Working Paper under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (\u003Ca href=\"mailto:https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002F\">CC BY-NC-ND 4.0\u003C\u002Fa>).\n\nSuggested citation: Dornbierer, Andrew. 2023. ‘Confiscating assets frozen under sanctions without undermining the rule of law.’ Working Paper 42, Basel Institute on Governance. Available at: \u003Ca href=\"mailto:https:\u002F\u002Fbaselgovernance.org\u002Fpublications\u002Fwp-42\">baselgovernance.org\u002Fpublications\u002Fwp-42\u003C\u002Fa>.\n\n### Acknowledgements\n\nThe Basel Institute would like to thank Isys Lam and the law firms of \u003Ca href=\"https:\u002F\u002Fbonifassi-avocats.com\u002Fen\u002F\">Bonifassi Avocats\u003C\u002Fa> (France), \u003Ca href=\"https:\u002F\u002Fwww.hengeler.com\u002Fen\">Hengeler Mueller\u003C\u002Fa> (Germany), \u003Ca href=\"https:\u002F\u002Fwww.bennettjones.com\u002F\">Bennett Jones\u003C\u002Fa> (Canada) and \u003Ca href=\"https:\u002F\u002Fwww.raassociados.pt\u002F\">Rogério Alves & Associados\u003C\u002Fa> (Portugal) for their support in providing research for this paper.\n\nThe Basel Institute would also like to thank Stefan Lenz, Stefan Cassella, Maria Nizzero, Nicola Bonucci and Oscar Solórzano for their support in reviewing the content of the paper and recommending amendments.",[21],[152],"2023-02-20","https:\u002F\u002Fjam.baselgovernance.org\u002Fapi\u002Fassets\u002Faaa4fae3-eea5-4be3-95b1-4de7e87fabb4?width=600&height=840",[],[],[241],{"authors_id":242},{"id":139,"name":140},[244,248,252],{"countries_id":245},{"id":246,"name":247},36,"Canada",{"countries_id":249},{"id":250,"name":251},188,"Russia",{"countries_id":253},{"id":254,"name":255},225,"Ukraine",[257,261,263,265,267],{"tags_id":258},{"id":259,"name":260},1227,"Sanctions",{"tags_id":262},{"id":68,"name":69},{"tags_id":264},{"id":175,"name":176},{"tags_id":266},{"id":171,"name":172},{"tags_id":268},{"id":100,"name":101},[],[28],[15],"2023-02-20T17:04:17.000Z","2026-05-31T22:52:10.000Z","\u002Fresources\u002Fpublications\u002Fwp-42",{"id":276,"slug":277,"title":278,"status":6,"nid":279,"year":280,"body":281,"external":19,"topic":282,"language":15,"type":284,"date_published":285,"image":286,"citation":14,"publisher":17,"link_internal":287,"link_external":291,"authors":294,"countries":301,"tags":304,"pdf":313,"topics":315,"featured":19,"languages":316,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":50,"date_created":317,"user_updated":51,"date_updated":318,"main_points":7,"short_version":7,"subtitle":7,"link":319},2232,"wp-41","Working Paper 41: Targeting unexplained wealth in British Columbia",2288,2022,"The final recommendation of the Commission of Inquiry into Money Laundering in British Columbia (‘the Commission’) urged the government to legislate an unexplained wealth order (‘UWO’) as part of a wider approach to counter the prevalence of money laundering and proceeds of crime in the province.\n\nThis document analyses the feasibility of this recommendation. It:\n\n\n- **briefly explains the concept of unexplained wealth** and how it can be targeted through legislative instruments;\n- **outlines the reasons** for which the Commissioner proposed a UWO for British Columbia;\n- **explains how a UK-style UWO works** and assess the probability that a mechanism of this kind would successfully recover unexplained wealth in British Columbia; \n- **addresses the constitutional issues** that may arise if a UK-style UWO was introduced, as outlined by former Supreme Court Justice, the Honourable Thomas A. Cromwell C.C., in his annexed opinion to the report;\n- **explains other legislative options** that target unexplained wealth (including those in Western Australia and Ireland) and assess their constitutional compatibility and potential effectiveness as compared to a UK-style UWO;\n- **explores the legal rights issues** that may arise if either a UK-style UWO or a traditional UWO was introduced; and\n- **outlines the legislative safeguards** that could be put in place to reduce the risk that any such mechanisms would negatively impact on established legal rights.\n\n\n### About and acknowledgements\n\nThis document has been prepared by experts working with the Basel Institute on Governance, an independent not-for-profit organisation dedicated to countering corruption and other financial crimes, and the Vancouver Anti-Corruption Institute, an organisation devoted to anti-corruption efforts and legislative change. The collaboration was facilitated by the International Academy of Financial Crime Litigators, an independent, non-partisan global centre that shapes and advances financial crime litigation practices for the future.\n\n### Open-access licence and citation\n\nThe publication is part of the Basel Institute on Governance Working Paper Series, ISSN: 2624-9650. It is licensed for sharing and republishing under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (\u003Ca href=\"https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002F\">CC BY-NC-ND 4.0\u003C\u002Fa>).\n\nSuggested citation: Dornbierer, Andrew, and Jeffrey Simser. 2022. “Targeting unexplained wealth in British Columbia: An analysis of Recommendation 101 of the Final Report of the Commission of Inquiry into Money Laundering in British Columbia.” Working Paper 41, Basel Institute on Governance. Available at: baselgovernance.org\u002Fpublications\u002Fwp-41",[283,21],"Anti-Money Laundering",[152],"2022-10-03","https:\u002F\u002Fjam.baselgovernance.org\u002Fapi\u002Fassets\u002Fffb4289a-9a4b-434e-92bb-f85b8268c774?width=600&height=840",[288],{"url":289,"caption":290},"\u002Fresources\u002Fnews\u002Ftargeting-unexplained-wealth-in-british-columbia-and-beyond-new-analysis-2287"," See related blog: Targeting unexplained wealth in British Columbia and beyond – new analysis",[292],{"url":203,"caption":293}," See Illicit Enrichment, an open-access book and database on laws to target unexplained wealth",[295,297],{"authors_id":296},{"id":139,"name":140},{"authors_id":298},{"id":299,"name":300},511,"Jeffrey Simser",[302],{"countries_id":303},{"id":246,"name":247},[305,307,311],{"tags_id":306},{"id":68,"name":69},{"tags_id":308},{"id":309,"name":310},818,"Anti-money laundering",{"tags_id":312},{"id":100,"name":101},[314],2274,[283,28],[15],"2022-10-03T16:04:07.000Z","2026-06-02T14:09:02.000Z","\u002Fresources\u002Fpublications\u002Fwp-41",{"id":321,"slug":322,"title":323,"status":6,"nid":324,"year":280,"body":325,"external":19,"topic":326,"language":15,"type":327,"date_published":329,"image":330,"citation":14,"publisher":17,"link_internal":331,"link_external":335,"authors":336,"countries":341,"tags":346,"pdf":353,"topics":355,"featured":19,"languages":356,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":50,"date_created":357,"user_updated":51,"date_updated":358,"main_points":7,"short_version":7,"subtitle":7,"link":359},2248,"case-study-9-kiamba-case-achieving-civil-asset-forfeiture-order-and-criminal","Case Study 9: The Kiamba case: achieving a civil asset forfeiture order and criminal prosecution",2322,"This case study describes how authorities in Kenya achieved both a civil asset forfeiture order and a criminal conviction against a former public official involved in corrupt procurement deals.\n\nThe case involves Jimmy Kiamba, the former Chief Finance Officer of Nairobi County in Kenya, who conspired with three others to defraud the county government by authorising payments for phantom office equipment. Following a financial investigation and civil proceedings under Kenya’s Anti-Corruption and Economic Crimes Act (2003), Kiamba was ordered to forfeit around USD 3 million in assets to the state. A subsequent criminal case based on the same underlying facts and investigation ultimately led to his conviction in 2022.\n\nThe case demonstrates how a “belt and braces” approach – applying both civil and criminal proceedings – can help anti-corruption agencies to confiscate the proceeds of corruption relatively quickly, even if the criminal case drags on or fails to reach the stricter standard of proof. It also highlights the impact of providing hands-on mentoring to investigators during real ongoing cases and over an extended period of time.\n\n### Open-access licence and acknowledgements\n\nThis publication is part of the Basel Institute on Governance Case Study series, \u003Ca href=\"https:\u002F\u002Fbaselgovernance.org\u002Fcase-studies\">ISSN 2813-3900\u003C\u002Fa>. It is licensed for sharing under a Creative Commons \u003Ca href=\"https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002F\">BY-NC-ND 4.0\u003C\u002Fa> licence.\n\nThe Case Study series offers practitioners insights into interesting and precedent-setting cases involving corruption and asset recovery. Many such cases are drawn from partner countries of the Basel Institute's \u003Ca href=\"https:\u002F\u002Fbaselgovernance.org\u002Fasset-recovery\">International Centre for Asset Recovery\u003C\u002Fa>.\n\nSuggested citation: Marsh, Simon. 2022. “The Kiamba case: achieving a civil asset forfeiture order and criminal prosecution.\" *Case Study* 9, Basel Institute on Governance. Available at: baselgovernance.org\u002Fcase-studies.",[21],[328],"Case Study","2022-09-30","https:\u002F\u002Fjam.baselgovernance.org\u002Fapi\u002Fassets\u002F40f51cf0-5b56-4633-b29c-662ac69d7f9c?width=600&height=840",[332],{"url":333,"caption":334},"\u002Fresources\u002Fpublications?type=Case%20Study"," View all Case Studies",[],[337],{"authors_id":338},{"id":339,"name":340},327,"Simon Marsh",[342],{"countries_id":343},{"id":344,"name":345},113,"Kenya",[347,349,351],{"tags_id":348},{"id":84,"name":85},{"tags_id":350},{"id":68,"name":69},{"tags_id":352},{"id":175,"name":176},[354],2291,[28],[15],"2022-11-30T17:04:06.000Z","2026-06-02T14:09:03.000Z","\u002Fresources\u002Fpublications\u002Fcase-study-9-kiamba-case-achieving-civil-asset-forfeiture-order-and-criminal",{"id":361,"slug":362,"title":363,"status":6,"nid":364,"year":280,"body":365,"external":19,"topic":366,"language":15,"type":368,"date_published":370,"image":371,"citation":14,"publisher":372,"link_internal":373,"link_external":374,"authors":378,"countries":379,"tags":380,"pdf":393,"topics":394,"featured":19,"languages":395,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":50,"date_created":396,"user_updated":397,"date_updated":398,"main_points":399,"short_version":7,"subtitle":7,"link":400},2239,"illicit-financial-flows-and-natural-resource-corruption-tnrc-guide","Illicit financial flows and natural resource corruption - a TNRC guide",2302,"This introductory guide for the Targeting Natural Resource Corruption (TNRC) project:\n\n\n- outlines the impact of illicit financial flows on conservation goals;\n- explains approaches that can help conservation and natural resource management practitioners to strengthen their programming and related responses;\n- offers guidance on risks and constraints to such financial approaches.\n\n\nIt leads the Illicit Financial Flows topic page of the TNRC Knowledge Hub and is designed to help practitioners find relevant resources.\n\nThe key takeaways are:\n\n\n- **Understanding the financial aspects** of natural resource crimes and corruption can reveal opportunities to **reduce the incentives** to illegally exploit and trade in natural resources, as well as to **strengthen law enforcement** against those who profit from environmental destruction.\n- **Targeting the financial aspects** of natural resource crimes, especially where money crosses borders, can help to **identify and break up corrupt and criminal networks** and lead to the **recovery of illicit proceeds.**\n- **\"Follow the money”** approaches vary according to context, but generally require **multi-stakeholder and cross-sector collaboration** and information sharing.\n\n\nThe Basel Institute's \u003Ca href=\"https:\u002F\u002Fbaselgovernance.org\u002Fgreen-corruption\">Green Corruption\u003C\u002Fa> team developed the guide in collaboration with TNRC consortium partners and external experts.",[367],"Green Corruption",[369],"Article","2022-10-26","https:\u002F\u002Fjam.baselgovernance.org\u002Fapi\u002Fassets\u002Fa4131d58-bd66-473b-8bdd-4be275aef858?width=600&height=840","Targeting Natural Resource Corruption (TNRC) project",[],[375],{"url":376,"caption":377},"https:\u002F\u002Fwww.worldwildlife.org\u002Fpages\u002Ftnrc-guide-illicit-financial-flows","View on TNRC website",[],[],[381,383,387,389],{"tags_id":382},{"id":100,"name":101},{"tags_id":384},{"id":385,"name":386},1303,"Environment",{"tags_id":388},{"id":84,"name":85},{"tags_id":390},{"id":391,"name":392},804,"Natural resources",[],[367],[15],"2022-10-27T16:04:08.000Z","b0662e2a-864d-4888-a1b7-4342b7570b30","2026-06-02T21:21:33.000Z","- **Understanding the financial aspects** of natural resource crimes and corruption can reveal opportunities to **reduce the incentives** to illegally exploit and trade in natural resources, as well as to **strengthen law enforcement** against those who profit from environmental destruction.\n- **Targeting the financial aspects** of natural resource crimes, especially where money crosses borders, can help to **identify and break up corrupt and criminal networks** and lead to the **recovery of illicit proceeds.**\n- **\"Follow the money”** approaches vary according to context, but generally require **multi-stakeholder and cross-sector collaboration** and information sharing.","\u002Fresources\u002Fpublications\u002Fillicit-financial-flows-and-natural-resource-corruption-tnrc-guide",{"id":402,"slug":403,"title":404,"status":6,"nid":405,"year":406,"body":407,"external":19,"topic":408,"language":15,"type":409,"date_published":410,"image":411,"citation":14,"publisher":412,"link_internal":413,"link_external":414,"authors":418,"countries":421,"tags":424,"pdf":431,"topics":432,"featured":19,"languages":7,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":50,"date_created":433,"user_updated":51,"date_updated":434,"main_points":7,"short_version":7,"subtitle":7,"link":435},2424,"back-action-how-uk-reviving-unexplained-wealth-orders-academy-bulletin","Back in Action: How the UK is reviving unexplained wealth orders (The Academy Bulletin)",2864,2025,"In an article published in the Fall 2025 issue of the Bulletin of the \u003Ca href=\"https:\u002F\u002Ffinancialcrimelitigators.org\u002F\">International Academy of Financial Crime Litigators\u003C\u002Fa>, Andrew Dornbierer explores the revival of unexplained wealth orders (UWOs) in the United Kingdom.\n\nIntroduced in 2017 as a tool to combat the abuse of UK's markets to launder criminal proceeds, the UWO mechanism suffered a severe setback in 2020. After only a handful of attempts to use it, a decision by the High Court effectively left it sprawled on the canvas.\n\nIn the last year or so, however, the mechanism has slowly started to prove itself. Most recently, the UK's Serious Fraud Office – in its first use of the UK's UWO mechanism – secured GBP 1.1 million from the sale of a property belonging to the ex-wife of a convicted fraudster.\n\nThis article offers a short history of UWOs in the UK. It examines how, after a turbulent start and subsequent amendments to the mechanism, UWOs are now back to being used by UK authorities to tackle illicit financial flows. If applied responsibly, proportionately and in harmony with established legal rights, unexplained wealth orders promise to be a powerful tool in the UK’s fight to recover criminal assets.\n\nThis is the fifth issue of The Academy's Bulletin. It has been established to transmit the work of Academy Fellows, draw attention to matters of importance to the legal community and provide high-level analysis of cutting-edge issues in global financial crime investigations and litigation. The Basel Institute on Governance acts as Secretariat to the Academy.",[21],[369],"2025-11-03","https:\u002F\u002Fjam.baselgovernance.org\u002Fapi\u002Fassets\u002Fc313d2fa-3e1c-43ab-b40e-3e418d819df1?width=600&height=840","International Academy of Financial Crime Litigators",[],[415],{"url":416,"caption":417},"https:\u002F\u002Fedit.financialcrimelitigators.org\u002Fapi\u002Fassets\u002Fb401d6c9-b0e4-4ab9-ad1f-948c567c6ab3.pdf","Fall 2025 Bulletin of the International Academy of Financial Crime Litigators",[419],{"authors_id":420},{"id":139,"name":140},[422],{"countries_id":423},{"id":254,"name":255},[425,427,429],{"tags_id":426},{"id":175,"name":176},{"tags_id":428},{"id":309,"name":310},{"tags_id":430},{"id":68,"name":69},[],[28],"2025-11-03T11:05:50.000Z","2026-05-29T22:23:01.000Z","\u002Fresources\u002Fpublications\u002Fback-action-how-uk-reviving-unexplained-wealth-orders-academy-bulletin",{"id":437,"slug":438,"title":439,"status":6,"nid":440,"year":406,"body":441,"external":19,"topic":442,"language":15,"type":443,"date_published":445,"image":446,"citation":14,"publisher":17,"link_internal":447,"link_external":451,"authors":452,"countries":457,"tags":458,"pdf":463,"topics":465,"featured":19,"languages":7,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":50,"date_created":466,"user_updated":51,"date_updated":467,"main_points":7,"short_version":7,"subtitle":7,"link":468},2423,"qg42","Quick Guide 42: Non-conviction based confiscation",2856,"Criminals exploit legal loopholes, borders and other avenues to conceal the proceeds of their illegal activities and evade prosecution. Meanwhile, they use their illicit proceeds to buy luxury villas or increase their power and influence. Victims of crime – including communities affected by corruption – suffer the losses.\n\nOne tool to address this problem is non-conviction based confiscation: legal mechanisms that allow states to recover illicit assets even in the absence of a criminal conviction. It is also known as non-conviction based forfeiture or, in some jurisdictions, civil confiscation or civil forfeiture.\n\nThis Quick Guide outlines in simple terms how non-conviction based confiscation is used, the concerns and challenges it faces and how it can be implemented in line with established legal safeguards.\n\n### About this Quick Guide\n\nYou are free to share and republish this work under a \u003Ca href=\"https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002F\">Creative Commons BY-NC-ND 4.0 Licence\u003C\u002Fa>. It is part of the Basel Institute on Governance Quick Guide series, \u003Ca href=\"https:\u002F\u002Fwww.baselgovernance.org\u002Fpublications?type=2428\">ISSN 2673-5229\u003C\u002Fa>.",[21],[444],"Quick Guide","2025-10-16","https:\u002F\u002Fjam.baselgovernance.org\u002Fapi\u002Fassets\u002Fa1e40d9b-26cb-4ffc-879f-d7edee80ecbb?width=600&height=840",[448],{"url":449,"caption":450},"\u002Fresources\u002Fpublications?type=Quick%20Guide"," View all Quick Guides",[],[453],{"authors_id":454},{"id":455,"name":456},553,"Rita Simões",[],[459,461],{"tags_id":460},{"id":171,"name":172},{"tags_id":462},{"id":100,"name":101},[464],2479,[28],"2025-10-16T10:05:33.000Z","2026-06-02T14:08:55.000Z","\u002Fresources\u002Fpublications\u002Fqg42",{"id":470,"slug":471,"title":472,"status":6,"nid":473,"year":406,"body":474,"external":19,"topic":475,"language":15,"type":476,"date_published":477,"image":478,"citation":14,"publisher":17,"link_internal":479,"link_external":481,"authors":482,"countries":487,"tags":488,"pdf":491,"topics":493,"featured":19,"languages":7,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":50,"date_created":494,"user_updated":51,"date_updated":495,"main_points":7,"short_version":7,"subtitle":7,"link":496},2401,"qg40","Quick Guide 40: Financial investigations in a cash economy",2796,"Despite the increasing use of digital payment methods, cash is still king in many economies – including criminal economies. It remains the most-used payment option across Africa, the Middle East and Latin America, and accounted for over USD 7.6 trillion in consumer expenditures throughout 2022.\n\nThat’s a challenge when investigating financial crimes. How can you “follow the money” without records of bank transfers, debit or credit card payments, or digital wallet transactions?\n\nThis Quick Guide explains the specific challenges involved in conducting financial investigations in a cash economy. It outlines how law enforcement can use traditional investigative methods to successfully uncover the financial affairs of a suspect.\n\n### About this Quick Guide\n\nYou are free to share and republish this work under a \u003Ca href=\"https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002F\">Creative Commons BY-NC-ND 4.0 Licence\u003C\u002Fa>. It is part of the Basel Institute on Governance Quick Guide series, \u003Ca href=\"https:\u002F\u002Fwww.baselgovernance.org\u002Fpublications?type=2428\">ISSN 2673-5229\u003C\u002Fa>.",[21],[444],"2025-04-10","https:\u002F\u002Fjam.baselgovernance.org\u002Fapi\u002Fassets\u002Fc20e0d80-319e-4b14-b187-064f77f9e53a?width=600&height=840",[480],{"url":449,"caption":450},[],[483],{"authors_id":484},{"id":485,"name":486},562,"Emmanuel Mringo",[],[489],{"tags_id":490},{"id":84,"name":85},[492],2442,[28],"2025-04-14T10:05:14.000Z","2026-06-02T14:08:52.000Z","\u002Fresources\u002Fpublications\u002Fqg40",{"id":498,"slug":499,"title":500,"status":6,"nid":501,"year":406,"body":502,"external":19,"topic":503,"language":504,"type":505,"date_published":506,"image":507,"citation":14,"publisher":17,"link_internal":508,"link_external":514,"authors":518,"countries":521,"tags":522,"pdf":529,"topics":531,"featured":19,"languages":532,"summary":7,"programme":7,"area":7,"websites":7,"pdf_text":7,"sort":7,"user_created":50,"date_created":533,"user_updated":51,"date_updated":225,"main_points":7,"short_version":7,"subtitle":7,"link":534},2384,"pb-14-fr","Policy Brief 14: Cibler la fortune inexpliquée : Implications de la Directive de l’UE de 2024 relative au recouvrement d'avoirs",2747,"La Directive de l’Union européenne de 2024 \u003Ca href=\"https:\u002F\u002Feur-lex.europa.eu\u002Flegal-content\u002FFR\u002FTXT\u002FHTML\u002F?uri=OJ:L_202401260\">relative au recouvrement et à la confiscation d'avoirs\u003C\u002Fa> oblige les États membres, entre autres, à adopter des mesures législatives pour permettre la confiscation de la « fortune inexpliquée ».\n\nCette Note de politique examine l’article 16 de la Directive qui énonce cette obligation, ainsi que les pouvoirs et restrictions que les États membres devront inclure dans les mesures relatives à la « fortune inexpliquée » pour garantir la conformité à la Directive.\n\nEn bref, cela démontre la grande flexibilité accordée par le texte de la Directive aux États membres pour déterminer le champ d’application de leurs propres mesures en matière de fortune inexpliquée. Au minimum, les États seront requis d’introduire des mesures susceptibles d’être utilisées pour cibler la fortune inexpliquée liée au crime organisé.\n\nCependant, les États membres peuvent toujours décider d’introduire des mesures de plus grande portée ciblant la fortune inexpliquée liée à toutes les activités criminelles, y compris la corruption.\n\n**À propos de cette Note de politique**\n\nLa présente publication fait partie de la série de Notes de politique (Policy Briefs) du Basel Institute on Governance, \u003Ca href=\"https:\u002F\u002Fbaselgovernance.org\u002Fpublications?type[]=257\">ISSN 2624-9669\u003C\u002Fa>. Elle est sous licence Creative Commons Attribution \u003Ca href=\"https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-nc-nd\u002F4.0\u002F\">BY-NC-ND 4.0\u003C\u002Fa> Licence internationale.\n\nCitation proposée : Dornbierer, Andrew. 2024. « Cibler la fortune inexpliquée : Implications de la Directive de l’UE de 2024 relative au recouvrement d'avoirs. » Note de politique 14, Basel Institute on Governance. Disponible sur: \u003Ca href=\"https:\u002F\u002Fbaselgovernance.org\u002Fpb-14-fr\">baselgovernance.org\u002Fpb-14-fr\u003C\u002Fa>.\n\nIl s’agit d’une publication de l’International Centre for Asset Recovery (ICAR) au Basel Institute on Governance. ICAR reçoit un financement principal des gouvernements de Jersey, du Liechtenstein, de la Norvège, de la Suisse et du Royaume-Uni.",[21],"French",[194],"2025-01-23","https:\u002F\u002Fjam.baselgovernance.org\u002Fapi\u002Fassets\u002F726e9035-52eb-4722-ab59-3b33bed7538f?width=600&height=840",[509,512],{"url":510,"caption":511},"https:\u002F\u002Fbaselgovernance.org\u002Fpb-14"," Version anglaise",{"url":199,"caption":513}," Voir tous les Policy Briefs",[515],{"url":516,"caption":517},"https:\u002F\u002Flearn.baselgovernance.org\u002Fcourse\u002Fview.php?id=65&lang=fr"," Livre (disponible gratuitement): Enrichissement illicite",[519],{"authors_id":520},{"id":139,"name":140},[],[523,525,527],{"tags_id":524},{"id":175,"name":176},{"tags_id":526},{"id":68,"name":69},{"tags_id":528},{"id":218,"name":219},[530],2420,[28],[504],"2025-01-23T17:05:22.000Z","\u002Fresources\u002Fpublications\u002Fpb-14-fr",1780676525492]