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題名 臺灣銀行業之全球挑戰:防制洗錢與打擊資助恐怖主義–以兆豐國際商業銀行為例
A global challenge of taiwanese banking industry : anti-money laundering and combating the financing of terrorism – a case study of mega international commercial bank作者 孫曼蓉
Sun, Man-Jung貢獻者 吳文傑
Wu, Jack
孫曼蓉
Sun, Man-Jung關鍵詞 洗錢
金融恐怖主義
兆豐國際商業銀行
紐約州金融服務廳
巴拿馬文件
Money Laundering
Financing of Terrorism
Mega International Commercial Bank
New York State Department of Financial Services日期 2018 上傳時間 2-二月-2018 11:08:07 (UTC+8) 摘要 Money laundering (ML) involves a wide range of predicate offenses, including drug trafficking, human smuggling, arms smuggling, gambling, fraud, tax evasion, etc. Additionally, money laundering activities had been associated with drug trafficking or organized crime in the past, but the terrorist attacks on September 11th, 2001 have highlighted the link between money laundering activities and terrorist financing (TF). Due to the over-banking phenomenon in Taiwan, banks focus more on business performance than compliance, resulting in the violation incident of Mega International Commercial Bank (Mega Bank) New York Branch with a huge penalty of US$180 million fined by the New York State Department of Financial Services (NYDFS) in August, 2016. The violation incident of Mega Bank New York Branch has reinforced the importance of compliance with international Anti-money laundering/Combating the financing of terrorism (AML/CFT) standards for risk mitigation. Taiwan will undergo the third round of the Asia/Pacific Group on Money Laundering (APG) mutual evaluations in 2018, it calls for not only government legislation but also raising public awareness of ML/TF crimes and involves the public cooperation with the government in the fight against ML/TF. 參考文獻 Alford, Duncan E. (1993), Anti-Money Laundering Regulations: A Burden on Financial Institutions, N.C. J. Int`l L. & Com. Reg., Vol. 19, pp. 437-468Aluko, Ayodegi (2012), The Impact of Money Laundering on Economic, and Financial Stability and on Political Development of Developing Countries: The case of Nigeria, Journal of Money Laundering Control, Vol. 15, Issue: 4, pp. 442-457Association of Certified Anti-Money Laundering Specialists (2016), Study Guide, Sixth EditionBank for International Settlements (2017), Sound Management of Risks Related to Money Laundering and Financing of TerrorismFATF (2012), International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation, updated October 2016FATF (2014), Guidance for a Risk-Based Approach, The Banking Sector, The Banking SectorFATF and APG (2016), Anti-money laundering and counter-terrorist financing measures - Singapore, Fourth Round Mutual Evaluation ReportFreeman, Michael (2011), The Sources of Terrorist Financing: Theory and Typology, Studies in Conflict & Terrorism, Vol. 34, pp. 461–475Hung, Jui-Long & Luo, Binjie (2016), FinTech in Taiwan: A Case Study of a Bank’s Strategic Planning for an Investment in a FinTech Company, Financial Innovation, Vol. 2, Issue: 15Jayasuriya, Dayanath (2003), Money Laundering and Terrorism Financing: The Role of Capital Market Regulators, Journal of Financial Crime, Vol. 10, Issue: 1, pp. 30-36Krieger, Tim and Meierrieks, Daniel (2011), Terrorist Financing and Money Laundering, University of FreiburgMcgee, Robert W. (2017), The Panama Papers: A Discussion of Some Ethical Issues, Journal of Insurance and Financial Management, Vol. 3, Issue: 3, pp. 1-41 Mega Financial Holding Co., Ltd. (2016), Dodd-Frank Act Section 165(d), 2016 Resolution Plan, Part I: Public SectionMega International Commercial Bank (2017), Annual Report 2016Monetary Authority of Singapore (2015), Guidelines to MAS Notice 626 on Prevention of Money Laundering and Countering the Financing of TerrorismMulig, Elizabeth Vallery and Smith, L. Murphy (2004), Understanding and Preventing Money Laundering, Internal Auditing, Vol. 19, Issue: 5, pp. 22-25New York State Department of Financial Services (2013), Consent Order to Bank of Tokyo Mitsubishi UFJ New York State Department of Financial Services (2014), Consent Order to Bank Leumi New York State Department of Financial Services (2014), Consent Order to Bank of Tokyo Mitsubishi UFJ New York State Department of Financial Services (2014), Consent Order to BNP Paribas (BNPP) New York State Department of Financial Services (2014), Consent Order to Credit Suisse AG New York State Department of Financial Services (2014), Consent Order to Standard Chartered Bank, New York Branch New York State Department of Financial Services (2015), Consent Order to Commerzbank New York State Department of Financial Services (2016), Consent Order to Agricultural Bank of China Limited New York State Department of Financial Services (2016), Consent Order to Intesa Sanpaolo S.p.A. New York State Department of Financial Services (2016), Consent Order to Mega International Commercial Bank of Taiwan New York State Department of Financial Services (2017), Consent Order to Deutsche Bank AG and Deutsche Bank AG New York Branch O’Donovan, James, Wagner, Hannes F., and Zeume, Stefan (2016), The Value of Offshore Secrets: Evidence from the Panama Papers, INSEAD, Bocconi University, and University of MichiganRahman, Aspalella A. (2008), An Analysis of the Malaysian Anti-Money Laundering Laws and Their Impact on Banking Institutions, thesis for the degree of Doctor of Philosophy of Faculty of Law, The University of Western AustraliaSchneider, Friedrich (2008), Money Laundering and Financial Means of Organized Crime: Some Preliminary Empirical Findings, GBER, Vol. 10, Issue: 3 The Association of Banks in Singapore (2015), ABS Guidelines on Anti-Money Laundering and Countering the Financing of TerrorismThe Banker (2017), Top 1000 World Banks 2017The Bankers Association of the Republic of China (2017), Guidelines to Banks on Money Laundering and Terrorist Financing Risks Assessment and Relevant Prevention ProgramThe Bankers Association of the Republic of China (2017), Template of Directions Governing Anti-Money Laundering and Countering the Financing of Terrorism of BanksTrautman, Lawrence J. (2017), Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg, Penn St. L. Rev., Vol. 121, pp. 807-873Chinese Reference:吳瓊佩 (2014)，我國銀行法令遵循制度之研究，國立政治大學法學院法律科際整合研究所碩士學位論文。邱莉婷 (2011)，我國金融服務業發展之回顧與展望，經濟研究第11期，pp. 171-197張迺佳 (2016)，我國商業銀行洗錢防制與打擊資助恐怖主義法規範之問題與對策探討，國立政治大學法律學系碩士在職專班碩士學位論文。Reference Websites:Anti-Money Laundering Division, Investigation Bureau, Ministry of Justice, Available at: https://www.mjib.gov.tw/EditPage/?PageID=3bf48af4-bfbe-41e3-9137-d908e16eb1ccAsia/Pacific Group on Money Laundering (APG), Available at: http://www.apgml.org/about-us/page.aspx?p=91ce25ec-db8a-424c-9018-8bd1f6869162 http://www.apgml.org/about-us/page.aspx?p=ac38f87e-2341-43e6-84b2-4dbd6346f6c3http://www.apgml.org/fatf-and-fsrb/page.aspx?p=94065425-e6aa-479f-8701-5ca5d07ccfe8http://www.apgml.org/members-and-observers/page.aspx?p=8c32704a-5829-4671-873c-7b5a23ced347http://www.apgml.org/methods-and-trends/page.aspx?p=a4a11dca-75f2-4dae-9c25-6215103e56daChinatimes, Available at:http://www.chinatimes.com/newspapers/20160824000360-260102Commercial Times, Available at: https://ctee.com.tw/News/ViewCateNews.aspx?newsid=155514&cateid=cjzcCompliance Alert, Available at:http://www.calert.info/details.php?id=944Council on Foreign Relations (CFR), Available at:https://www.cfr.org/backgrounder/what-are-economic-sanctionsExecutive Yuan, Republic of China (Taiwan), Available at:http://english.ey.gov.tw/News_Content.aspx?n=3FA02B129BCA256C&sms=925E4E62B451AB83&s=DEED8C612AC1786Ahttp://english.ey.gov.tw/News_Hot_Topic.aspx?n=0575F174E90C38F0&sms=2413CFE1BCE87E0Ehttp://english.ey.gov.tw/News_Hot_Topic.aspx?n=5D67267C4F593FE7&sms=7F46BDB40CA63F10Financial Action Task Force (FATF), Available at:http://www.fatf-gafi.org/about/http://www.fatf-gafi.org/about/whatwedo/Financial Supervisory Commission, Banking Bureau, Available at:https://www.banking.gov.tw/en/home.jsp?id=18&parentpath=0,5https://www.banking.gov.tw/ch/home.jsp?id=157&parentpath=0,4&mcustomize=bstatistics_view.jsp&serno=201105120009Focus Taiwan, Available at: http://focustaiwan.tw/news/aipl/201703160021.aspxForbes, Available at:https://www.forbes.com/sites/niallmccarthy/2016/04/04/the-most-popular-tax-havens-in-the-panama-papers-infographic/#15e27ab34a93International Consortium of Investigative Journalists (ICIJ), Available at: https://panamapapers.icij.org/graphs/International Financial Law Review (IFLR), Available at:http://www.iflr.com/Article/3748204/New-anti-money-laundering-legislation-in-Taiwan-Implementation-of-the-newly-amended-Money-Laundering.htmlInternational Monetary Fund (IMF), Available at:http://www.imf.org/external/pubs/ft/fandd/2002/12/elqorchi.htmKYC360, Available at:https://kyc360.com/article/podcast-everyday-money-laundering/Mega International Commercial Bank, Available at: https://www.megabank.com.tw/en/about.asphttps://www.megabank.com.tw/en/about_oc.asphttps://www.megabank.com.tw/en/dload01.asphttps://www.megabank.com.tw/other/event_01.asp?sno=810https://www.megabank.com.tw/en/Press_Release20160819.aspMinistry of Foreign Affairs, Republic of China (Taiwan), Taipei Liaison Office in the RSA, Available at:http://www.roc-taiwan.org/za_en/post/4821.htmlMonetary Authority of Singapore (MAS), Available at: http://www.mas.gov.sg/News-and-Publications/Media-Releases/2016/Singapore-Has-Strong-Framework-for-Combatting-Money-Laundering-and-Terrorism-Financing.aspxNewsweek U.S. Edition, Available at:http://www.newsweek.com/panama-papers-top-ten-tax-havens-where-money-hidden-444512New York State Department of Financial Services (NYDFS), Available at:http://www.dfs.ny.gov/about/eagen.htmSWI swissinfo.ch., Available at:https://www.swissinfo.ch/eng/secret-banking_switzerland-still-tops-financial-secrecy-index/41755204Tax Justice Network (TJN), Available at: http://www.financialsecrecyindex.com/introduction/fsi-2015-resultsThe Atlantic, Available at:https://www.theatlantic.com/international/archive/2016/04/panama-papers-tax-havens-world/477042/ The Egmont Group of Financial Intelligence Units, Available at:https://www.egmontgroup.org/en/content/aboutThe Wolfsberg Group, Available at:http://www.wolfsberg-principles.com/index.htmlTheNewsLens, Available at: https://international.thenewslens.com/article/79235United Nations Office on Drugs and Crime (UNODC), Available at:https://www.unodc.org/unodc/en/about-unodc/index.html?ref=menutophttps://www.unodc.org/unodc/en/money-laundering/laundrycycle.htmlWorld Economic Forum, Available at: https://www.weforum.org/agenda/2016/04/5-charts-on-the-panama-papers-leaks 描述 碩士
國立政治大學
國際經營管理英語碩士學位學程(IMBA)
105933011資料來源 http://thesis.lib.nccu.edu.tw/record/#G0105933011 資料類型 thesis dc.contributor.advisor 吳文傑 zh_TW dc.contributor.advisor Wu, Jack en_US dc.contributor.author (作者) 孫曼蓉 zh_TW dc.contributor.author (作者) Sun, Man-Jung en_US dc.creator (作者) 孫曼蓉 zh_TW dc.creator (作者) Sun, Man-Jung en_US dc.date (日期) 2018 en_US dc.date.accessioned 2-二月-2018 11:08:07 (UTC+8) - dc.date.available 2-二月-2018 11:08:07 (UTC+8) - dc.date.issued (上傳時間) 2-二月-2018 11:08:07 (UTC+8) - dc.identifier (其他 識別碼) G0105933011 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/115735 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 國際經營管理英語碩士學位學程(IMBA) zh_TW dc.description (描述) 105933011 zh_TW dc.description.abstract (摘要) Money laundering (ML) involves a wide range of predicate offenses, including drug trafficking, human smuggling, arms smuggling, gambling, fraud, tax evasion, etc. Additionally, money laundering activities had been associated with drug trafficking or organized crime in the past, but the terrorist attacks on September 11th, 2001 have highlighted the link between money laundering activities and terrorist financing (TF). Due to the over-banking phenomenon in Taiwan, banks focus more on business performance than compliance, resulting in the violation incident of Mega International Commercial Bank (Mega Bank) New York Branch with a huge penalty of US$180 million fined by the New York State Department of Financial Services (NYDFS) in August, 2016. The violation incident of Mega Bank New York Branch has reinforced the importance of compliance with international Anti-money laundering/Combating the financing of terrorism (AML/CFT) standards for risk mitigation. Taiwan will undergo the third round of the Asia/Pacific Group on Money Laundering (APG) mutual evaluations in 2018, it calls for not only government legislation but also raising public awareness of ML/TF crimes and involves the public cooperation with the government in the fight against ML/TF. en_US dc.description.tableofcontents 1. Introduction 11.1. Background and Motivation for the Study 11.2. Methodology of the Study 21.3. Limitation of the Study 31.4. Framework of the Study 32. Money Laundering and Terrorist Financing 62.1. The Role of Banking System Involved in Money Laundering Activities 62.2. Overview and Background of Money Laundering 72.3. Money Laundering Cycle 82.4. Methods and Typologies of Money Laundering Activities 112.5. Link Between Money Laundering and Terrorist Financing 162.6. The Impacts of Money Laundering 192.7. Where the Money is Hidden 222.8. International Organizations on Money Laundering 272.8.1. United Nations Office on Drugs and Crime (UNODC) 272.8.2. Financial Action Task Force (FATF) 282.8.3. Asia/Pacific Group on Money Laundering (APG) 312.8.4. The Egmont Group of Financial Intelligence Units 342.8.5. The Wolfsberg Group 353. Anti-Money Laundering Legislation in Taiwan 364. Case Study of Mega International Commercial Bank 424.1. Overview of Mega International Commercial Bank 424.2. Violation Incident of Mega Bank New York Branch 464.3. Taiwanese Banking Industry Review 514.4. The Impacts of AML/CFT on the Operations of Mega Bank 544.4.1. Reform a Business Culture of Compliance and Internal Control 544.4.2. Establish an Effective AML/CFT Program 565. Conclusion and Recommendation 72Reference 76 zh_TW dc.format.extent 1840570 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0105933011 en_US dc.subject (關鍵詞) 洗錢 zh_TW dc.subject (關鍵詞) 金融恐怖主義 zh_TW dc.subject (關鍵詞) 兆豐國際商業銀行 zh_TW dc.subject (關鍵詞) 紐約州金融服務廳 zh_TW dc.subject (關鍵詞) 巴拿馬文件 zh_TW dc.subject (關鍵詞) Money Laundering en_US dc.subject (關鍵詞) Financing of Terrorism en_US dc.subject (關鍵詞) Mega International Commercial Bank en_US dc.subject (關鍵詞) New York State Department of Financial Services en_US dc.title (題名) 臺灣銀行業之全球挑戰:防制洗錢與打擊資助恐怖主義–以兆豐國際商業銀行為例 zh_TW dc.title (題名) A global challenge of taiwanese banking industry : anti-money laundering and combating the financing of terrorism – a case study of mega international commercial bank en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) Alford, Duncan E. (1993), Anti-Money Laundering Regulations: A Burden on Financial Institutions, N.C. J. Int`l L. & Com. Reg., Vol. 19, pp. 437-468Aluko, Ayodegi (2012), The Impact of Money Laundering on Economic, and Financial Stability and on Political Development of Developing Countries: The case of Nigeria, Journal of Money Laundering Control, Vol. 15, Issue: 4, pp. 442-457Association of Certified Anti-Money Laundering Specialists (2016), Study Guide, Sixth EditionBank for International Settlements (2017), Sound Management of Risks Related to Money Laundering and Financing of TerrorismFATF (2012), International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation, updated October 2016FATF (2014), Guidance for a Risk-Based Approach, The Banking Sector, The Banking SectorFATF and APG (2016), Anti-money laundering and counter-terrorist financing measures - Singapore, Fourth Round Mutual Evaluation ReportFreeman, Michael (2011), The Sources of Terrorist Financing: Theory and Typology, Studies in Conflict & Terrorism, Vol. 34, pp. 461–475Hung, Jui-Long & Luo, Binjie (2016), FinTech in Taiwan: A Case Study of a Bank’s Strategic Planning for an Investment in a FinTech Company, Financial Innovation, Vol. 2, Issue: 15Jayasuriya, Dayanath (2003), Money Laundering and Terrorism Financing: The Role of Capital Market Regulators, Journal of Financial Crime, Vol. 10, Issue: 1, pp. 30-36Krieger, Tim and Meierrieks, Daniel (2011), Terrorist Financing and Money Laundering, University of FreiburgMcgee, Robert W. (2017), The Panama Papers: A Discussion of Some Ethical Issues, Journal of Insurance and Financial Management, Vol. 3, Issue: 3, pp. 1-41 Mega Financial Holding Co., Ltd. (2016), Dodd-Frank Act Section 165(d), 2016 Resolution Plan, Part I: Public SectionMega International Commercial Bank (2017), Annual Report 2016Monetary Authority of Singapore (2015), Guidelines to MAS Notice 626 on Prevention of Money Laundering and Countering the Financing of TerrorismMulig, Elizabeth Vallery and Smith, L. Murphy (2004), Understanding and Preventing Money Laundering, Internal Auditing, Vol. 19, Issue: 5, pp. 22-25New York State Department of Financial Services (2013), Consent Order to Bank of Tokyo Mitsubishi UFJ New York State Department of Financial Services (2014), Consent Order to Bank Leumi New York State Department of Financial Services (2014), Consent Order to Bank of Tokyo Mitsubishi UFJ New York State Department of Financial Services (2014), Consent Order to BNP Paribas (BNPP) New York State Department of Financial Services (2014), Consent Order to Credit Suisse AG New York State Department of Financial Services (2014), Consent Order to Standard Chartered Bank, New York Branch New York State Department of Financial Services (2015), Consent Order to Commerzbank New York State Department of Financial Services (2016), Consent Order to Agricultural Bank of China Limited New York State Department of Financial Services (2016), Consent Order to Intesa Sanpaolo S.p.A. New York State Department of Financial Services (2016), Consent Order to Mega International Commercial Bank of Taiwan New York State Department of Financial Services (2017), Consent Order to Deutsche Bank AG and Deutsche Bank AG New York Branch O’Donovan, James, Wagner, Hannes F., and Zeume, Stefan (2016), The Value of Offshore Secrets: Evidence from the Panama Papers, INSEAD, Bocconi University, and University of MichiganRahman, Aspalella A. (2008), An Analysis of the Malaysian Anti-Money Laundering Laws and Their Impact on Banking Institutions, thesis for the degree of Doctor of Philosophy of Faculty of Law, The University of Western AustraliaSchneider, Friedrich (2008), Money Laundering and Financial Means of Organized Crime: Some Preliminary Empirical Findings, GBER, Vol. 10, Issue: 3 The Association of Banks in Singapore (2015), ABS Guidelines on Anti-Money Laundering and Countering the Financing of TerrorismThe Banker (2017), Top 1000 World Banks 2017The Bankers Association of the Republic of China (2017), Guidelines to Banks on Money Laundering and Terrorist Financing Risks Assessment and Relevant Prevention ProgramThe Bankers Association of the Republic of China (2017), Template of Directions Governing Anti-Money Laundering and Countering the Financing of Terrorism of BanksTrautman, Lawrence J. (2017), Following the Money: Lessons from the Panama Papers, Part 1: Tip of the Iceberg, Penn St. L. Rev., Vol. 121, pp. 807-873Chinese Reference:吳瓊佩 (2014)，我國銀行法令遵循制度之研究，國立政治大學法學院法律科際整合研究所碩士學位論文。邱莉婷 (2011)，我國金融服務業發展之回顧與展望，經濟研究第11期，pp. 171-197張迺佳 (2016)，我國商業銀行洗錢防制與打擊資助恐怖主義法規範之問題與對策探討，國立政治大學法律學系碩士在職專班碩士學位論文。Reference Websites:Anti-Money Laundering Division, Investigation Bureau, Ministry of Justice, Available at: https://www.mjib.gov.tw/EditPage/?PageID=3bf48af4-bfbe-41e3-9137-d908e16eb1ccAsia/Pacific Group on Money Laundering (APG), Available at: http://www.apgml.org/about-us/page.aspx?p=91ce25ec-db8a-424c-9018-8bd1f6869162 http://www.apgml.org/about-us/page.aspx?p=ac38f87e-2341-43e6-84b2-4dbd6346f6c3http://www.apgml.org/fatf-and-fsrb/page.aspx?p=94065425-e6aa-479f-8701-5ca5d07ccfe8http://www.apgml.org/members-and-observers/page.aspx?p=8c32704a-5829-4671-873c-7b5a23ced347http://www.apgml.org/methods-and-trends/page.aspx?p=a4a11dca-75f2-4dae-9c25-6215103e56daChinatimes, Available at:http://www.chinatimes.com/newspapers/20160824000360-260102Commercial Times, Available at: https://ctee.com.tw/News/ViewCateNews.aspx?newsid=155514&cateid=cjzcCompliance Alert, Available at:http://www.calert.info/details.php?id=944Council on Foreign Relations (CFR), Available at:https://www.cfr.org/backgrounder/what-are-economic-sanctionsExecutive Yuan, Republic of China (Taiwan), Available at:http://english.ey.gov.tw/News_Content.aspx?n=3FA02B129BCA256C&sms=925E4E62B451AB83&s=DEED8C612AC1786Ahttp://english.ey.gov.tw/News_Hot_Topic.aspx?n=0575F174E90C38F0&sms=2413CFE1BCE87E0Ehttp://english.ey.gov.tw/News_Hot_Topic.aspx?n=5D67267C4F593FE7&sms=7F46BDB40CA63F10Financial Action Task Force (FATF), Available at:http://www.fatf-gafi.org/about/http://www.fatf-gafi.org/about/whatwedo/Financial Supervisory Commission, Banking Bureau, Available at:https://www.banking.gov.tw/en/home.jsp?id=18&parentpath=0,5https://www.banking.gov.tw/ch/home.jsp?id=157&parentpath=0,4&mcustomize=bstatistics_view.jsp&serno=201105120009Focus Taiwan, Available at: http://focustaiwan.tw/news/aipl/201703160021.aspxForbes, Available at:https://www.forbes.com/sites/niallmccarthy/2016/04/04/the-most-popular-tax-havens-in-the-panama-papers-infographic/#15e27ab34a93International Consortium of Investigative Journalists (ICIJ), Available at: https://panamapapers.icij.org/graphs/International Financial Law Review (IFLR), Available at:http://www.iflr.com/Article/3748204/New-anti-money-laundering-legislation-in-Taiwan-Implementation-of-the-newly-amended-Money-Laundering.htmlInternational Monetary Fund (IMF), Available at:http://www.imf.org/external/pubs/ft/fandd/2002/12/elqorchi.htmKYC360, Available at:https://kyc360.com/article/podcast-everyday-money-laundering/Mega International Commercial Bank, Available at: https://www.megabank.com.tw/en/about.asphttps://www.megabank.com.tw/en/about_oc.asphttps://www.megabank.com.tw/en/dload01.asphttps://www.megabank.com.tw/other/event_01.asp?sno=810https://www.megabank.com.tw/en/Press_Release20160819.aspMinistry of Foreign Affairs, Republic of China (Taiwan), Taipei Liaison Office in the RSA, Available at:http://www.roc-taiwan.org/za_en/post/4821.htmlMonetary Authority of Singapore (MAS), Available at: http://www.mas.gov.sg/News-and-Publications/Media-Releases/2016/Singapore-Has-Strong-Framework-for-Combatting-Money-Laundering-and-Terrorism-Financing.aspxNewsweek U.S. Edition, Available at:http://www.newsweek.com/panama-papers-top-ten-tax-havens-where-money-hidden-444512New York State Department of Financial Services (NYDFS), Available at:http://www.dfs.ny.gov/about/eagen.htmSWI swissinfo.ch., Available at:https://www.swissinfo.ch/eng/secret-banking_switzerland-still-tops-financial-secrecy-index/41755204Tax Justice Network (TJN), Available at: http://www.financialsecrecyindex.com/introduction/fsi-2015-resultsThe Atlantic, Available at:https://www.theatlantic.com/international/archive/2016/04/panama-papers-tax-havens-world/477042/ The Egmont Group of Financial Intelligence Units, Available at:https://www.egmontgroup.org/en/content/aboutThe Wolfsberg Group, Available at:http://www.wolfsberg-principles.com/index.htmlTheNewsLens, Available at: https://international.thenewslens.com/article/79235United Nations Office on Drugs and Crime (UNODC), Available at:https://www.unodc.org/unodc/en/about-unodc/index.html?ref=menutophttps://www.unodc.org/unodc/en/money-laundering/laundrycycle.htmlWorld Economic Forum, Available at: https://www.weforum.org/agenda/2016/04/5-charts-on-the-panama-papers-leaks zh_TW
