William Byrnes' Tax, Wealth, and Risk Intelligence

William Byrnes (Texas A&M) tax & compliance articles

Money Laundering

One of America’s leading experts on the global battle against money laundering, Professor William Byrnes is the lead author of Money Laundering, Asset Forfeiture & Recovery, and Compliance – A Global Guide.  Ray Camiscioli, Esq., Director, Product Strategy & Development for Tax, Accounting and Estates/Elder Law, LexisNexis, Inc.

book cover Money Laundering, Asset Forfeiture and Recovery, and Compliance- A Global Guide (LexisNexis Matthew Bender updated quarterly) is a 4,000 page, 101 chapters, eBook designed to provide the compliance officer, BSA counsel, and government agent with accurate analyses of the AML/CTF Financial and Legal Intelligence, law and practice in the nations of the world with the most current references and resources.  Special topic chapters will assist the compliance officer design and maintain effective risk management programs.  Over 100 country and topic experts from financial institutions, government agencies, law, audit and risk management firms have contributed analysis to develop this practical compliance guide. – See more at: http://www.lexisnexis.com/store/catalog/booktemplate/productdetail.jsp?pageName=relatedProducts&prodId=prod-us-ebook-01701-epub#sthash.Bts3dMm7.dpuf

The eBook is organized around five main themes:

  1. Money Laundering Risk and Compliance;
  2. The Law of Anti-Money Laundering and Compliance;
  3. Criminal and Civil Forfeiture;
  4. Compliance and
  5. International Cooperation.

Each chapter is made up of five parts.

Part I, “Introduction,” begins with the analysis of money laundering risks and compliance with the recommendations of the Financial Action Task Force (FATF), and then concludes with the country’s rating based on the International Narcotics Control Strategy Report (INCSR) of the U.S. State Department.

Part II, “Anti-Money Laundering and Combating Terrorist Financing (AML/CTF)” and Part III, “Criminal and Civil Forfeiture,” evaluate the judicial and legislative structures of the country. Given the increasing global dimension of AML/CTF activities, these sections give special attention to how a country has created statutes, decisions, policies and the judicial enforcement procedures needed to combat money laundering and terrorist financing.

Part IV, “Compliance,” examines the most critical processes for the prevention and detection of money laundering and terrorist financing. This section reflects on the practical elements that should be in place so that financial institutions can comply with AML/CTF requirements; these are categorized into the development and implementation of internal controls, policies and procedures.

Part V, “International Cooperation,” reviews the compilation of international laws and treaties between countries working together to combat money laundering and terrorist financing. As these unlawful activities can occur in any given country, it is important to identify the international participants who are cooperating to develop methods to obstruct these criminal activities.

TOPICS IN AML
Currency Transaction Reports (CTRs)
Politically Exposed Persons (PEPs)
Suspicious Activity Reports (SARs)
Virtual Currency Regulatory Developments
Unfolding Dimensions of an AML/CTF Complex System
Money Laundering: Predicate Crimes, Laundering Techniques and the AML Response

AFRICA:
Algeria
Egypt
Mauritius
Morocco
Niger
Nigeria
South Africa

CENTRAL AMERICA:
Costa Rica
El Salvador
Guatemala
Honduras
Panama

EASTERN EUROPE:
Croatia
Estonia
Latvia
Lithuania
Poland
Romania
Russia
Ukraine

FAR EAST:
Bangladesh
Brunei
Cambodia
China
Cook Islands
Hong Kong
India
Japan
Malaysia
Mongolia
New Zealand
Philippines
Singapore
South Korea
Taiwan
Thailand
Timor Leste
Vietnam

MIDDLE EAST:
Lebanon
Qatar

NORTH AMERICA:
Canada
Mexico
United States

SOUTH AMERICA:
Brazil
Colombia
Ecuador
Paraguay
Peru
Uruguay
Venezuela

WEST INDIES:
Anguilla
Antigua and Barbuda
Bahamas
Bermuda
British Virgin Islands
Cayman Islands
Cuba
Curacao
Dominica
Dominican Republic
Grenada
Haiti
Jamaica
Puerto Rico
St. Kitts & Nevis

WESTERN EUROPE:
Belgium
Finland
France
Germany
Gibraltar
Greece
Guernsey
Iceland
Isle of Man
Jersey
Liechtenstein
Monaco
Spain
Turkey
United Kingdom

 

Publication Advisory Board

Howard T. Bilton, Barrister (England & Wales, Gibraltar), Kinwick Centre, 32 Hollywood Rd, Central, Hong Kong. He may be contacted at hbilton@sovereigngroup.com..

Alan E. Brill, CISSP, CFE, CIPP: Senior Managing Director, Secure Information Services, Kroll Ontrack, Gateway Plaza Building, 1 Harmon Meadow Blvd., Suite 225, Secaucus NJ 07094-3630, +1 952 516 3881, +1 201 770 0400 Ext. 7320, Fax +1 201 770 0440, abrill@krollontrack.com, http://www.krollontrack.com.

Aneesh S. Iyengar, J.D. (U.S.A.)—formerly Publication Director and Editorial Board Director. Additionally, Mr. Iyengar serves as an independent legal compliance consultant to chartered accountants and other private firms based in India who conduct business both domestically and abroad, primarily in East Africa. He may be contacted at aiyengar9@gmail.com.

Topics

Topic 1 Currency Transaction Reports (CTRs)

Ashley Paulson, Esq. Deputy District Attorney, Fresno County, California.

 Topic 2 Politically Exposed Persons (PEPs)

Ashley Paulson, Esq. Deputy District Attorney, Fresno County, California.

 Topic 3 Suspicious Transaction Reporting (STR)

Ashley Paulson, Esq. Deputy District Attorney, Fresno County, California.

 Topic 4 Virtual Currency Regulatory Developments

Ashley Paulson, Esq. Deputy District Attorney, Fresno County, California.

 Topic 4A Financial Action Task Force (“FATF”) Issues Guidance for a Risk-Based Approach to Virtual Currencies

Peter N. Tran, Esq. (peterngoctran@tamu.edu) graduated from Texas A&M School of Law and joined the IRS Office of Chief Counsel SB/SE in Houston, TX after interning with the IRS Office of Chief Counsel, Criminal Tax, in Washington, D.C and in Dallas.

Topic 5 Unfolding Dimensions of an AML/CFT Complex System

Dr. Dionysios S. Demetis is a lecturer in management systems at the Hull University Business School. He is also Vice-Chair of the Humber Business Resilience Forum which promotes a secure Humber region by enhancing the cybersecurity of its businesses. Dr Demetis holds a PhD on anti-money laundering and information systems from the London School of Economics and Political Science. He is the author of two books and numerous other publications while his research on anti-money laundering has been featured in the United Nations bibliography and received funding from the European Commission. He may be contacted at cell +30 694 262 4122, D.Demetis@hull.ac.uk,  http://uk.linkedin.com/in/demetis.

 Topic 6 Money Laundering: Predicate Crimes, Laundering Techniques and the AML Response

Jeff Simser is a legal director with the Ministry of the Attorney General in Ontario. Jeff holds law degrees from Queen’s University at Kingston and Osgoode Hall Law School. He is an asset forfeiture specialist and has worked with jurisdictions in North America, Europe, Africa and Asia. He is the author of numerous publications in the AML field, including, with James McKeachie, the upcoming publication Civil Asset Forfeiture in Canada, slated to be published by Canada Law Book in 2012. A companion volume, Criminal Asset Forfeiture in Canada, is currently being produced.

 Topic 7 Money Laundering and Horse Racing

Ashley Paulson, Esq. Deputy District Attorney, Fresno County, California.

 Topic 8 Cybersecurity/Data Privacy and AML/CFT Implications

Aneesh S. Iyengar, J.D. (U.S.A.)—formerly Publication Director and Editorial Board Director. Additionally, Mr. Iyengar serves as an independent legal compliance consultant to chartered accountants and other private firms based in India who conduct business both domestically and abroad, primarily in East Africa. He may be contacted at aiyengar9@gmail.com.

 Topic 9 Establishing an Effective AML Program

Simon Moss, Chief Executive Officer and Board Member for Pneuron Corporation. In this role, Moss is responsible for overseeing the management, strategy, and operations of the business on a global basis. Under Moss’ leadership, the company was founded, capitalized, and the strategic platform developed, transforming Pneuron into a global technology provider. Simon brings over 20 years of successful strategic leadership at CEO, Partner and Board of Directors executive levels in the financial services industry, and has a proven track record as a successful entrepreneur. Moss was most recently the CEO of Avistar and served four years with Mantas, moving the company into positive revenue streams and ultimate acquisition by Oracle Corporation. Previously, he served as Partner at Price Waterhouse Coopers, and was co-Founder of Risk Management Services Practice at IBM, all rounding out his extensive experience in financial services, trading and consulting practices. Simon excels in corporate revitalization and developing new go to market strategies for small emerging businesses as well as Fortune 1000 organizations. Moss is also on the Board of Directors for C6 Intelligence. Email: simon@pneuron.com.

 Topic 10 Beneficial Ownership

Elizabeth Khalil is Managing Director, AGC, U.S. Chief Privacy Counsel at CIBC Bank USA; CRCM, CAMS, CIPM, CIPP/C/E/US and formerly was a partner in the Chicago and Washington, DC offices of Dykema, where she focused her practice on regulatory compliance for financial institutions, as well as on privacy and data security. She previously held senior attorney and compliance positions at the Office of the Comptroller of the Currency and the FDIC. She may be contacted at ekhalil@dykema.com.

 Topic 11 FinCEN’s CDD Final Rule and Its Impact on Financial Institutions Located in the United States

Dr. Jason L. Schlott, Ph.D., JSM, CAMS, CFE, AMLCA, CCRP, CAMC, CRA, CCA is an Operational Risk Manager at Wells Fargo.

 Topic 12 Canada’s AML Framework: The Example of Gaming

Jeff Simser is a legal director with the Ministry of the Attorney General in Ontario. Jeff holds law degrees from Queen’s University at Kingston and Osgoode Hall Law School. He is an asset forfeiture specialist and has worked with jurisdictions in North America, Europe, Africa and Asia. He is the author of numerous publications in the AML field. The views expressed in this chapter are personal and do not reflect the views of the author’s employer, the Ministry of the Attorney General. Portions of this paper reflect the author’s recently co-authored book Canadian Anti-Money Laundering Law: Gaming Sector (Carswells 2017) with Robert Kroeker which explore these issues in greater detail.

 Topic 13 Cross Border Civil Recovery of Tainted Property

Jeff Simser is a legal director with the Ministry of the Attorney General in Ontario. He is an asset forfeiture specialist and has worked with jurisdictions in North America, Europe, Africa and Asia. He is the author of numerous publications in the AML field, including, with James McKeachie, the upcoming publication Civil Asset Forfeiture in Canada, slated to be published by Canada Law Book in 2012. A companion volume, Criminal Asset Forfeiture in Canada, is currently being produced. The views expressed in this chapter are personal and do not reflect the views of the author’s employer, the Ministry of the Attorney General.

 Topic 14 Criminal Asset Forfeiture in Canada

Jeff Simser is a legal director with the Ministry of the Attorney General in Ontario. He is an asset forfeiture specialist and has worked with jurisdictions in North America, Europe, Africa and Asia. He is the author of numerous publications in the AML field, including, with James McKeachie, the upcoming publication Civil Asset Forfeiture in Canada, slated to be published by Canada Law Book in 2012. A companion volume, Criminal Asset Forfeiture in Canada, is currently being produced. The views expressed in this chapter are personal and do not reflect the views of the author’s employer, the Ministry of the Attorney General.

Gary Valiquette is an assistant crown attorney both with the Ministry of the Attorney General.

Frank Mauti is a retired Toronto Police Service officer with extensive experience investigating proceeds of crime cases.

AFRICA

Algeria
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Angola
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Egypt
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Kenya
Dr Benjamin Musau is a Kenyan Advocate and the Managing Partner of B M Musau & Co., Advocates LLP a position he has held since 1999. His previous experience includes working as a Partner in Kaplan & Stratton, where he worked since 1988. Dr. Benjamin Musau holds a Bachelor of Law Degree from the University of Nairobi, a Master of Law Degree from the Thomas Jefferson School of Law and a PhD (JSD) from the Thomas Jefferson School of Law.  He is a Certified Public Secretary, a Certified Professional Mediator, a Commissioner for Oaths, a Notary Public, a Fellow of the Institute of Certified Public Secretaries of Kenya a member of the International Bar Association, the Law Society of Kenya, Marketing Society of Kenya, and the International Commission of Jurists (Kenya). He may be contacted at +254 20 224 28 60, 22432 91, cell +254 0722 70 42 94, email Benjamin.Musau@bmmusau.co.ke.

Mauritius
Dev Erriah LLB, LLM, TEP, Barrister (Gray’s Inn)—ERRIAH CHAMBERS, Level 2, Hennessy Court, Pope Hennessy Street Port Louis, Mauritius. Dev worked for a number of years in England and did his pupilage with Philip Baker QC at Gray’s Inn Tax Chambers. Dev was also a member of the Int’l Bar Association and forms part of the Committees N(Tax) and E(Banking). E-mail: deverriah@intnet.mu.

Morocco
Charles De Matos Ala holds a BA (Law & International Relations), LLB, LLM (Tax) and H. Dip. Company Law from the University of the Witwatersrand, Johannesburg (Wits) where he is currently a lecturer in the School of Law. Charles is a South African attorney and a non-practicing solicitor of England and Wales. Charles has lectured in and led the Wits School of Law’s post graduate tax law programme since 2007. Charles researches and publishes in tax law, specifically on international tax law and the taxation of mining. Charles’ interest in anti-money laundering measures coincides with his research of the tax implications of corruption, Charles.DeMatosAla@wits.ac.za.

Niger
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Nigeria
Dr. Olufeyisan Taiwo Feyi-Sobanjo, Principal Research Fellow and Director General, The International Research and Training Centre for Information Technology and Contemporary Laws, (IRTC-ITCL)-Nigeria, 8, Ola Ayeni Abiola Street, Off Salvation Road, Opebi, Ikeja Lagos, Nigeria, Postal Address: P. M. B. 1006, Somolu, Lagos, Nigeria, +234 803 239 2306, Email: feyi@cyberlawresearch.org.

South Africa
Dr. Lovell Fernandez BA LLB (UWC) MCJ (NYU) PhD (Wits), Senior Researcher, Department of Criminal Justice & Procedure, Faculty of Law, University of the Western Cape. Has taught Criminal Law, Criminal Procedure, Transitional Justice and Anti-Money Laundering Law at the University of the Western Cape, Cape Town where he was Professor of Law from 1992 to 2015. He was consultant to the Ministry of Justice from 1996 to 1998. From 2008 to 2015 he was also Co-Director of the South African-German Centre for Transnational Criminal Justice. He publishes on topics that deal with the interface between Criminal Justice and the State.

South Africa – Topic 1
Original chapter by Professor Johan Henning, Faculty of Law, University of the Free State, South Africa, who passes away in 2018.

CENTRAL AMERICA

Costa Rica
Prof. William Byrnes, Esq., Texas A&M University School of Law.

El Salvador
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Guatemala
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Honduras
Prof. William Byrnes, Esq., Texas A&M University School of Law.
Panama
Prof. William Byrnes, Esq., Texas A&M University School of Law.

EASTERN EUROPE

Croatia
Krešimir Šarčević is a partner at Pećarević & Relić Attorneys at Law, based in Zagreb, Croatia. His main fields of work include commercial law, litigation, and public procurement appellate proceedings. Email: kresimir.sarcevic@p-r.hr.

Cyprus
Venetia Argyropoulou PhD Cand. In International Investment Law University of Tilburg, Master in Maritime Law and Master in International Public Law, University of Oslo. She is a Law Instructor at the European University Cyprus, while she has worked as a scientific researcher for the University of Cyprus and a Lecturer for the University of West London. She is educated in both civil and common law and has been actively practicing law in both Greece and Cyprus. She has been selected as Best International Lawyer of the year 2016 for Cyprus from BEST 100 and International Advisory Experts. She is included in the Experts Roster on Financial Law of the European Court of Auditors. She is the Cyprus Correspondent of the IBFD, Tax Analysts, IBA Tax Committee, the World Bank’s Women, Business and the Law Initiative, while is the scholarship winner of the 2017 Individual Tax Committee Scholarship of the International Bar Association.

Estonia
Dr. Marko Kairjak, PhD (Tartu), LL.M. (Cantab.), Partner at TGS Baltic (www.tgsbaltic.ee). Main fields of expertise include banking and securities, private equity, and financial criminal law. He is a member of the Estonian Bar Association since 2008, Estonian Legal Science Society since 2007, European Criminal Bar Association since 2013 and European Fraud and Compliance Lawyers Association since 2015. He continues to lecture in Criminal law at the University of Tartu, specializing in crimes against property and white-collar crime since 2007. He obtained his Master of Law from Tartu University (2007) and LL.M. from Cambridge University (Wolfson College, 2010) and PhD from Tartu University in 2015. He also served as the Head of the Economic Crimes Unit for redrafting Estonian Penal Code with the Ministry of Justice (since 2010). Mr. Kairjak was also the Estonian Bar respondent during MONEYVAL assessment in 2013. He may be contacted at marko.kairjak@varul.com.

Nikita Divissenko, LL.M. (Leiden), Associate at TGS Baltic (www.tgsbaltic.ee), specializes mainly in the internal market law of the European Union, in particular the free movement of services and capital. Nikita Divissenko has completed Master’ s studies at Leiden University and acquired in-depth knowledge of competition and state aid law.

 

Viljar Kähari, a Partner at PwC Legal Estonia leads the Banking and Finance practice. His main areas of expertise for 18 years have been banking and finance, compliance and regulatory including AML. Viljar has been working in the leading banks in Estonia such as SEB Bank and Nordea Bank and in the law firm SORAINEN. His financial law experience includes advising clients in establishment, registration and regulatory compliance of credit institutions and branches of foreign banks, management companies, pension funds as well as other regulated financial market participants.

Latvia
Janis Zelmenis, LL.M., Licensed Attorney at Law, Partner and Head of the Law firm BDO Law. He may be contacted at janis.zelmenis@bdolaw.lv.

 Rolands Zigurs is the Chief Risk Officer in BDO Latvia. His responsibilities comprise managing adherence and compliance with professional standards and incremental BDO standards and requirements, maintaining and improving the risk management system. Rolands is a Certified Anti-Money Laundering Specialist (ACAMS), and he consults clients on AML/CTF compliance issues. He may be contacted at rolands.zigurs@bdolaw.lv.

Lithuania
Evaldas Valčiukas is a partner of Law firm LEXIMUM who practices business, banking and finance, investment, merger and acquisition law, represents corporate and private clients in court. He has previously worked for the Securities Commission of Lithuanian as well as U.S. Aid. He speaks Lithuanian, English, Russian. He may be contacted at evaldas@leximum.lt.

Moldova
Dr. Robert J. Munro, Esq., Texas A&M University School of Law.

Poland
Dr. Robert J. Munro, Esq., Texas A&M University School of Law.

Romania
Nicholas Hammond is a partner of the law firm Hammond Bogaru & Associates. Nicholas qualified in England as a solicitor and is a registered foreign lawyer in Romania. He first carried out transactions in Romania in 1990. His experience ranges from aviation matters to complex M&A transactions. He may be contacted at nhammond@hbalaw.eu.

 Alexandru Bădeţ is a partner of Hammond Bogaru & Associates. His experience encompasses several sectors and industries ranging from aviation to farming and taxation advice. He counts amongst his clients major players in the fields of aviation, construction, and insurance. He is fluent in Romanian and English. He may be contacted at abadet@hbalaw.eu.

Laura Sârghiuţă is a senior Romanian lawyer of Hammond Bogaru & Associates. Her experience is wide and varied and she now concentrates on commercial matters as well as advising NGOs. She is fluent in Romanian, English, and French. She may be contacted at lsarghiuta@hbalaw.eu.

Alina Balasa is a junior Romanian lawyer of Hammond Bogaru & Associates. She is part of the corporate team. She is fluent in Romanian, English, and French. She may be contacted at abalasa@hbalaw.eu.

Russia
Daniil Petrukh, holds a Master of Laws (Law Faculty, Higher School of Economics, Russia) and is an Associate of litigation practice for Capital Legal Services LLC (St. Petersburg, Russia). Mr. Petrukh may be reached at Petrukh.Daniil@gmail.com. His linked in page may found here: https://www.linkedin.com/in/daniil-petrukh-352140a6.

Lyubov Doroshenko, holds a Bachelor of Laws and a Master of Civil and Family Law (Law Faculty, Saint-Petersburg State University). He is a paralegal of litigation practice of Capital Legal Services LLC (St. Petersburg, Russia). Mr. Doroshenko may be reached by email at: doroshenko_lyubov@mail.ru.
Ukraine
Timur Bondaryev, founding and managing partner, Arzinger Law Firm, Ukraine. He has more than 20 years of professional experience in working at state authorities and large corporations. He was Head of Division in the Legal Department at the State Property Fund of Ukraine and Head of the Legal Department at Ukrainian Aluminium, a subsidiary of Russian Aluminium Company. He is fluent in English, Russian, Ukrainian, and German. He may be contacted at Timur.Bondaryev@arzinger.ua.

Oleksander Plotnikov, partner, Arzinger Law Firm, Ukraine. Oleksander has more than 20 years of experience and is responsible for the agro-industrial sector at Arzinger and coordinates our lawyers’ work for clients in this fields.    Oleksander is fluent in English, Russian, and Ukrainian. He may be contacted at Oleksander.Plotnikov@arzinger.ua.

FAR EAST

Bangladesh
Aneesh S. Iyengar
, Email: aiyengar9@gmail.com.

Brunei
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Cambodia
Prof. William Byrnes, Esq., Texas A&M University School of Law.

China
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Cook Islands
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Hong Kong
Adams Wan Fei Chan. Mr. Chan is a Partner of the Financial Services Risk and Regulation Practice of PricewaterhouseCoopers Hong Kong, He specializes in providing regulatory advisory services to financial institutions in Hong Kong and the Asia region, and has assisted many institutions in enhancing their internal controls and compliance processes pertinent to AML / CFT and other regulatory obligations. Mr. Chan is a Certified Public Accountant and holds a LLM in International Corporate and Financial Law. He may be contacted at adams.wf.chan@hk.pwc.com.
India
Suveer Khanna is a Partner at KPMG in India and leads Forensic Financial Services. He is a Chartered Accountant with experience spanning over two decades. He is a member of the Association of Certified Fraud Examiners (USA) and an Accredited Counter Fraud Specialist (UK). He was a member of Confederation of Indian Industries’ National Committee on Integrity and Transparency in Governance for few years. He can be reached at skhanna@kpmg.com or suveerkhanna@gmail.com.

Japan
Tatsu Katayama
, Partner, Anderson Mori & Tomotsune (Tokyo); Secretary General, the International Criminal Legislation Committee of the Japan Federation of Bar Associations. Mr. Katayama has been individually named as a leading lawyer in Japan in banking and finance and capital markets matters as well as real estate transactions in legal periodicals such as Chambers International and Euromoney. Mr. Katayama served as the international director of the Japan Federation of Bar Associations. He has expertise in cross border legal practices, anti-money laundering and other international aspects of bar issues. He may be contacted at tatsu.katayama@amt-law.com.

Yoshihiro Kai is a partner of Anderson Mori & Tomotsune (Tokyo) with rich experience in the areas of crisis management and corporate compliance and has conducted many internal investigations for companies in white-collar crimes. Mr. Kai worked as a public prosecutor for 17 years and conducted criminal investigations and trials in various criminal cases including white-collar crimes. He was seconded to government ministries such as the Criminal Affairs Bureau of the Ministry of Justice, the Financial Services Agency and the Cabinet Legislative Bureau, and had experience in enacting legislation and taking administrative actions. He may be contacted at yoshihiro.kai@amt-law.com.

Malaysia
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Mongolia
Batragchaa Ragchaa, managing partner and head of the foreign clients department, A&A Global law firm (www.mongolianlawfirm.com) in Ulaanbaatar, Mongolia. Mr. Batragchaa is a member of Mongolian Bar Association, American Bar Association, Legal Executives (England and Wales) and International Bar Association. He may be contacted at info@mongolianlawfirm.com.

Nauru
Prof. William Byrnes, Esq., Texas A&M University School of Law.

New Zealand
Kimberley Kellogg E.A. JD. LL.M. in Federal and International Tax at Thomas Jefferson School of Law. Kim consults with International Businesses and Individuals with U.S. taxation issues and foreign owners of real property in the U.S. Email her at kkellogg123@gmail.com.

Philippines
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Singapore
Prof. William Byrnes, Esq., Texas A&M University School of Law.

South Korea
Katherine Anne-Grawl Kim, Esq., Principal of The Law Office of Katherine Kim, PLLC, Dallas, Texas, U.S.A.  Katherine’s firm represents clients primarily in corporate formation and compliance, business transactions, trust law, and other civil business and trade litigation matters.  Phone: +1 214- 814-5123, E-mail: kate.kim@katherinekimlaw.com

Taiwan
Eric Tsai is the Leader and Partner of PwC Legal Taiwan. He may be contacted at eric.Tsai@tw.pwc.com.

Hung-Lieh Liang is a Partner of PwC Legal Taiwan. He may be contacted at hung-lieh.liang@tw.pwc.com.

Thailand
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Timor Leste
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Vietnam
Konrad Hull is admitted as a Barrister and Solicitor of the Supreme Court of Western Australia and is a Partner of VNA Legal which is based in Ho Chi Minh City. He has extensive international and local experience and has been practicing law for approximately 18 years, with approximately 12 years in Vietnam, where Konrad was previously a partner in LWA Vietnam (formerly Lucy Wayne & Associates) and head of the HCMC Legal practice of DFDL Mekong. Before coming to Vietnam, Konrad worked in the corporate/commercial and M&A practices with Minter Ellison in Australia and Simmons & Simmons in Hong Kong. Since moving to Vietnam, Konrad has gained a vast amount of foreign direct investment experience, regularly advising clients on structuring both direct and indirect investments into Vietnam and has extensive corporate/commercial and employment law practices. He may be contacted at konrad.hull@vnalegal.com.

MIDDLE EAST

Israel
Jeffrey Neuman, J.D. is an Attorney at Betts Patterson and Mines, PS in the Pacific Northwest specializing in Business Transactions and Compliance for small businesses and Fortune 500 companies, complex Insurance Coverage and Litigation and complex Commercial Litigation. Mr. Neuman is a former US Congressional Staffer, Government Researcher, and AML Policy Analyst. http://www.linkedin.com/pub/jeffrey-neuman/35/a03/432/en, Phone: +1 503-961-6331, Email: jneuman@bpmlaw.com.

Lebanon
Mr. Rabih Fakhry (General Manager/Lawyer), Mrs. Malak Aoun (Chief Business Development and Marketing Manager), Mr. Nadim Nakhle (Legal Consultant), Mrs. Yousra Malek (Lawyer), Mrs. Rosine Haddad (Office Manager), and Mr. Wajih Raad (Legal Consultant). Fakhry Law Firm is a Lebanese full legal services law firm; its headquarters is in Lebanon, Beirut, Ashrafieh and an office in Qatar. The firm has a vast network of prestigious law firms around the world. It was started by the late Edmond Fakhry in 1968 and is one of the first Lebanese law firms.  Mr. Rabih Fakhry may be contacted at info@fakhrylawfirm.com.

Qatar
Prof. William Byrnes, Esq., Texas A&M University School of Law.

NORTH AMERICA:

Canada
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Mexico
Prof. William Byrnes, Esq., Texas A&M University School of Law.

United States
Katherine Anne-Grawl Kim, Esq., Principal of The Law Office of Katherine Kim, PLLC, Dallas, Texas, U.S.A.  Katherine’s firm represents clients primarily in corporate formation and compliance, business transactions, trust law, and other civil business and trade litigation matters.  Phone: +1 214- 814-5123, E-mail: kate.kim@katherinekimlaw.com

SOUTH AMERICA

Brazil
Dr. Débora de Souza Corrêa Talutto. Sr. Manager Tax at Veritas Technologies LLC; former Director of Tax of accesso, group transfer pricing manager at Temenos. She is a professor of the international tax risk management curriculum of Texas A&M University School of Law.

Colombia
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Ecuador
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Paraguay

Prof. William Byrnes, Esq., Texas A&M University School of Law.

Peru
Guillermo Zapata is a Senior Manager of Risk Consulting, Compliance & Forensic services in PricewaterhouseCoopers. Guillermo is in charge of the practice of Anti-Bribery and Anti-Corruption Compliance Programs, Risk Assessments of Money Laundering and Terrorism Financing, and the implementation of Privacy Protection Programs, as well as ethical lines and Corporate Governance. As a member of the ACFE, Guillermo has experience in conducting fraud investigations. Guillermo may be contacted at guillermo.zapata@pwc.com.

Bernardo Correa is a Consultant of Risk Consulting, Compliance & Forensic services in PricewaterhouseCoopers. Bernardo is experienced in assessing how a business process may be exposed to bribery, money laundering or terrorist financing risks. Bernardo also has experience in assessing the level of maturity of corporate governance and data protection practices in businesses. Bernardo may be contacted at bernardo.correa@pwc.com. In 2020, Leaders League has awarded PwC’s Compliance practice with a mention of Recommended. Both Guillermo and Bernardo are part of the award-winning team.

Uruguay
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Venezuela
Prof. William Byrnes, Esq., Texas A&M University School of Law.

WEST INDIES

Anguilla
Arlene Ross is admitted to the Bar in Trinidad and Tobago, Anguilla, and St. Kitts and Nevis. Arlene is the Vice President of DGM Financial Group and formerly worked with RBC Wealth Management and the Corporate and Commercial practice group with the law firm of Webster Dyrud Mitchell, one of Anguilla’s leading law firms. She specializes in Cross Border Transactions, Estate Planning and Wealth Management, Trusts, Mergers & Acquisitions, Commercial Contracts, and Real Estate law. Arlene is an executive of the Anguilla Financial Services Association and plays an active role in financial services legislative review and reform in Anguilla. She has been responsible for preparing and presenting various lectures on the Proceeds of Crime Act. Arlene was also a member of the committee, which reviewed and amended the current Proceeds of Crime Act before it was passed. She may be contacted at arleneross@hotmail.com.

Antigua and Barbuda
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Bahamas
Lemarque Cambell, McKinney, Bancroft & Hughes, LCampbell@mckinney.com.bs, Mareva House, 4 George Street, P.O. Box N-3937, Nassau, New Providence, The Bahamas.

Bermuda
Prof. William Byrnes, Esq., Texas A&M University School of Law.

British Virgin Islands
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Cayman Islands
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Cuba
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Curacao
Maike Bergervoet and Douwe Douwes
. Maike Bergervoet is a partner at Spigthoff Attorneys and Tax Advisers Curaçao, practicing in the fields of corporate law, banking & securities law and financial markets regulations. e-mail: maike.bergervoet@spigthoffcuracao.com. Douwe Douwes is a lawyer at Spigthoff Attorneys and Tax Advisers Curaçao. E-mail: douwe.douwes@spigthoffcuracao.com.

Dominica
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Dominican Republic
Hipólito García, Esq., LL.M., Partner at Headrick Rizik Alvarez & Fernández.

Grenada
Prof. William Byrnes, Esq., Texas A&M University School of Law.


Haiti
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Jamaica
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Puerto Rico
Prof. William Byrnes, Esq., Texas A&M University School of Law.

 St. Kitts & Nevis
Prof. William Byrnes, Esq., Texas A&M University School of Law.

WESTERN EUROPE

Belgium
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Finland
Dr. Robert J. Munro, Esq., Professor (Adjunct) Texas A&M University School of Law

France
Dr. Robert J. Munro, Esq., Professor (Adjunct) Texas A&M University School of Law.

Germany
Dr. Robert J. Munro, Esq., Professor (Adjunct) Texas A&M University School of Law.

Gibraltar
Valerie Holliday is a Partner at Hassans, Gibraltar. She is ranked Band 2 by Chambers and Partners Global 2019 and appears in the Legal 500 Hall of Fame 2020. She acts for banks on a broad range of Gibraltar and international transactions. Valerie has also contributed to the drafting of financial services and banking legislation, in particular, in the transposition of EU Directives in these fields. Valerie is also involved in the setting up of Gibraltar’s first electronic money institutions. She also acts for many investment managers and brokers and has acted on their licensing and setting up – she also deals with all their on-going regulatory and transactional matters including MIFID. She attended the Inns of Court School of Law at Grays Inn in London, as a member of the Middle Temple. She was called to the Bar in London and then in Gibraltar in 1994. She may be contacted at valerie.holliday@hassans.gi.

Greece
Dr. Dionysios S. Demetis is a lecturer in management systems at the Hull University Business School. He is also Vice-Chair of the Humber Business Resilience Forum which promotes a secure Humber region by enhancing the cybersecurity of its businesses. Dr Demetis holds a PhD on anti-money laundering and information systems from the London School of Economics and Political Science. He is the author of two books and numerous other publications while his research on anti-money laundering has been featured in the United Nations bibliography and received funding from the European Commission. He may be contacted at cell +30 694 262 4122, D.Demetis@hull.ac.ukhttp://uk.linkedin.com/in/demetis.

Prof. Stavros Katsios is Professor of International Economic Relations and International Economic Crime at the Ionian University, Corfu, Greece and Director of the Laboratory for Geocultural Analyses (the Geolab Institute). He is a lawyer, member of the Thessaloniki Bar since 1990 and of the German Bar Association since 1996, practicing in the fields of economic crime, company law and real estate. His research is focused on International Economic Law and Economic Crime (e.g. corruption, money laundering). He may be contacted at skatsios@ionio.gr.

Guernsey
Dr. Robert J. Munro, Esq., Professor (Adjunct) Texas A&M University School of Law.

Iceland
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Isle of Man
Dr. Robert J. Munro, Esq., Professor (Adjunct) Texas A&M University School of Law.

Italy
Maria Victoria Pigarelli, mariavictoria.pigarelli@gmail.com.

Jersey
Hellen Hatton, Executive Chairman, KYC Worldwide Limited. Mrs Hatton has extensive regulatory experience in both onshore and offshore financial services environments. She has acted as financial services expert in three FATF/IMF Assessments (Ghana, Austria and Aruba) and brings over twenty years, senior executive experience to the areas of specialist compliance and regulatory consultancy. She may be contacted at h.hatton@sator.je.

 Liechtenstein
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Malta
Dr. Robert J. Munro, Esq., Professor (Adjunct) Texas A&M University School of Law.

Monaco
Prof. William Byrnes, Esq., Texas A&M University School of Law.

Spain
Dr. Alberto Gil Soriano
joined Uría Menéndez in 2012 and he is Senior associate of the firm in our Barcelona office since 2019. Alberto worked in our London office during 2018. Alberto has experience advising resident and non-resident entities in general tax law, anti-money laundering and terrorist financing matters, and issues related to cryptoassets. He has expertise in tax planning for high net worth individuals, in tax litigation (before tax authorities and courts of justice) and in local taxes. In addition, he has a broad experience in tax regularizations. He may be contacted at alberto.gil@uria.com.

Turkey
Alper Onar, Senior Manager at GSG Attorneys at Law. Alper graduated from Marmara University Faculty of Law. He holds an L.L.M. degree in Banking and Finance Law from the Queen Mary University of London. He is fluent in English. He holds Capital Market Licenses including Advanced Level, Derivatives, Corporate Governance and Credit Rating Licenses. Alper was admitted to the Istanbul Bar Association in 2005. He specializes in securities, mergers and acquisitions, derivatives and structured finance transactions and has experience in IPOs, private equity and restructuring and AML/CFT. Now he advises listed companies and financial institutions including banks, investment firms, collective investment schemes, asset management companies, payment and e-money institutions on corporate and financial services law and AML/CFT compliance projects. He may be contacted at alper.onar@tr.pwc.com.

 Umurcan Gago, L.L.M., Attorney at Law and Partner at GSG Attorneys at Law. Before joining, PwC, Umurcan worked as a financial worked as a financial analyst and research assistant at Halk Securities. He joined PwC in 1998 and was made partner in July 2008. Umurcan is currently financial services leader at GCG Attorneys at Law. Umurcan is specialized in asset management, alternative investment funds, cross border financial transactions, financial structures/products, conventional and structured financial products, investment banking products, international tax planning, securities law related matters, and financial structuring. His clients are investment and commercial banks, wealth managers and private banks, insurance and pension companies, capital market corporations, investment and private equity funds, asset managers, corporate treasurers. He has authored many international finance law and comparative tax law articles published in various magazines and newspapers. Furthermore, he has been actively participating as a speaker in various seminars and training programs. He has been a guest speaker and adjunct professor at institutions such as Yeditepe University Law Faculty, Istanbul Bilgi University Law Faculty and the Washington College of Law. He is a member of the Capital Markets Working Team of the Turkish Industrialists and Businessmen’s Association. Umurcan is a member of the Istanbul Bar Association. He holds the title of Chartered Accountant and Financial Advisor (SMMM). After his graduation from the Law Faculty of 9 Eylül University, Umurcan gained his Master of Laws (L.L.M.) degrees from Yeditepe University and then from Columbia University School of Law. He speaks fluent English. He may be contacted at umurcan.gago@gsghukuk.com.

United Kingdom

Keily Blair, BA Hons in Law and Politics at Oxford Brookes University and LPC at BPP University. Keily is a solicitor and a Director who specializes in Economic Crime and Enforcement matters in the Regulatory and Commercial Disputes team of PricewaterhouseCoopers LLP, London UK. Keily spent five years working at Allen & Overy LLP before moving to Morrison & Foerster in 2010 and to PricewaterhouseCoopers LLP in January 2017. She has been named as the Inspirational Woman in Law 2016 by the First 1oo Years Project and a Women in the City Future Leader in 2015. Keily advises her clients on economic crime matters include anti-money laundering, anti-bribery & corruption, sanctions compliance, failure to prevent the facilitation of tax evasion and white collar defense matters. Keily specializes in Conduct and Enforcement matters involving Financial Services Institutions. Email: keily.blair@pwc.com.

Kate Langley, LLB in Law at Durham University and LPC at BPP University. Kate is a solicitor in the Regulatory and Commercial Disputes team of PricewaterhouseCoopers LLP, London UK. She trained and qualified at Norton Rose Fulbright in 2013, specializing in regulatory disputes and enforcement proceedings, including in relation to financial crime. Kate has advised clients on anti-money laundering and sanctions compliance, banking disputes and contentious data protection issues. Email: kate.langley@pwc.com.

 Polly Miles, BA Hons in American Studies and History at University of Nottingham and LLB in Law and LPC at BPP University. Polly is a solicitor in the Regulatory and Commercial Disputes team of PricewaterhouseCoopers LLP, London UK. Polly advises clients on UK and EU legislation covering bribery and corruption, money laundering, whistleblowing procedures, responses to allegations of fraud, financial crime legislation and potential international sanctions. Polly has advised clients across the Banking, Financial Services, Oil & Gas, Aviation and Gambling sectors. Email: polly.e.miles@pwc.com.

 

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