01560nam a22001217a 4500020002400000100002600024245010300050260006600153300001000219520110900229650004301338856005701381  a 978-0-8213-8894-5   aWillebois, E. 'et al'  aPuppet Masters: How the Corrupt Use Legal Structures to Hide Stolen Assets and What to Do About It  aWashington, DCbStolen Asset Recovery (StAR) initiativec2011  a288p.  aThis report, the puppet masters, deals with the corporate and financial structures that form the building blocks of hidden money trails. In particular, it focuses on the ease with which corrupt actors hide their interests behind a corporate veil and the difficulties investigators face in trying to lift that veil. It serves as a powerful reminder that recovering the proceeds of corruption is a collective responsibility that involves both the public and private sector. Law enforcement and prosecution cannot go after stolen assets, confiscate and then return them if they are hidden behind the corporate veil. All financial centers and developed countries have committed, through the UN Convention against Corruption and international anti-money laundering and countering the financing of terrorism standards, to improving the transparency of legal entities and other arrangements. This report provides evidence of how far we still have to go to make these commitments a reality. Narrowing the gap between stated commitments and practice on the ground has a direct impact on actual recovery of assets.  aTax Havens, Assets Recovery, Terrorism  uiffoadatabase.trustafrica.org/iff/Puppet_Masters.pdf