Due Diligence

Enhanced Due Diligence in Managing Sanctions Risks

Jennifer Hanley-Giersch elaborates on the sanctions in force against Russia, Syria and Iran as well as those recently lifted against Belarus, highlighting the risks still associated with the countries.

Business Partner Compliance

“The practice of Business Partner Compliance in German companies – results of a recent survey.”

An integrated approach to business partners compliance

The importance of business partner compliance for companies and institutions has grown in recent years. It gained increased attention in the wake of the financial crisis, resulting in fresh legal aggravation, as companies and institutions are faced with increasing regulatory requirements.

The road to FATCA and the Fourth EU Directive– Customer Due Diligence requirements revisited

Financial institutions are faced with the challenge of aligning their existing Know Your Customer (KYC) due diligence processes to meet FATCA requirements. This article outlines the background and international discussions regarding tax evasion and the ongoing debate to curtail it, and seeks to touch upon the impact it will have in dealing with should be: high-risk clients in regions, which are considered high risk for tax evasion.

Political Integrity at Risk

Advances in anti-corruption research explore how far a country’s institutions provide effective safeguards against various practices of corruption.