draining development.pdf - Khazar University

IndexBoxes, figures, notes, and tables are indicated by italic b, f, n, and t following page numbers.AAbacha, Sani, and family, 6, 15, 417–18,501acts generating corrupt funds, 418–20AML controls and, 381, 384investigations, prosecutions, andstolen asset recovery, 422–27,449n4national security, pretextual use of,447structures for handling corruptfunds, 421–22transfer of corrupt funds,mechanisms for, 420–21Abacus 2007-AC 1, 22ABN-AMRO, 445Abubakar, Abdulsalami, 418Access Financial Services Limited, 443,444Access Leasing Ltd., 444AfghanistanAML controls and, 386drug economy of, 492–93effects of intervention in, 487tax collection in, 98n46Alamieyeseigha, Diepreye PeterSolomon, 428–34Aleman, Arnoldo, 392–93Alexander, Kobi, 377, 401–2Algeria, and tax havens, 364Alm, J., 87ALP. See arm’s-length principle (ALP)for transfer pricingAML controls. See anti-moneylaundering (AML) controlsanalytical framework for understandingIFFs, 7–8, 21–64for advanced economies, 38–44AML controls and, 63–64capital flight, concept of. See capitalflightdefining illicit capital outflows,23–26, 37developing versus advancedeconomies, 42–44507