01273nam a22001337a 4500100004500000245010600045260004200151300000900193520079400202650005700996856006601053942000701119999001301126  aFindley, M., Nielson, D. and Sharman, J.  aGlobal Shell Games: Testing Money Launderers’ and Terrorist Financiers’ Access to Shell Companies  aGriffith UniversitybAustralia c2012  a29p.  aFor criminals moving large sums of dirty money internationally, there is no better device than an untraceable shell company. This paper reports the results of an experiment soliciting offers for these prohibited anonymous shell corporations. They impersonated a variety of low- and high-risk customers, including would-be money launderers, corrupt officials, and terrorist financiers when requesting the anonymous companies. Evidence is drawn from more than 7,400 email solicitations to more than 3,700 Corporate Service Providers that make and sell shell companies in 182 countries.Shell companies that cannot be traced back to their real owners are one of the most common means for laundering money, giving and receiving bribes, busting sanctions, evading taxes, and financing terrorism.  aMONEY LAUNDERING, TAX EVASION, TERRORISM, CORRUPTION  uiffoadatabase.trustafrica.org/iff/Global-Shell-Games-2012.pdf  cCF  c445d445