000			01516nab a2200277 c 4500
003			ES-MaIEF
005			20190816110636.0
007			ta
008			190529s2019 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_953902 _aHerksen, Monique van
245			_aDutch guidance on tax integrity risk for financial institutions _c Monique van Herksen and David Schreuders
260			_c2019
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aFinancial institutions serve a "gatekeeper" role when it comes to preventing and addressing money laundering conducted by (or through) their clients. The Dutch regulator is requiring Dutch banks to significantly improve their "know-your-customer" rules and test their clients much more thoroughly for aggressive tax planning. This article discusses the new guidance issued in the form of a consultation paper that was published on 7 February 2019 on what constitutes "good practice" when it comes to financial institutions screening their clients for aggressive tax planning structures.
650		4	_943713 _aINSTITUCIONES FINANCIERAS
650		4	_940745 _aCONTROL
650		4	_933461 _aBLANQUEO DE CAPITALES
650		4	_943712 _aPAISES BAJOS
650		4	_943410 _aELUSION FISCAL
700	1		_967270 _aSchreuders, David
773	0		_9160424 _oDFI/2019/2-1 _tDerivatives & Financial Instruments _w(IEF)95687 _x 1389-1863 _g v. 21, n. 2, March / April 2019, 6 p.
942			_cRE
999			_c140677 _d140677