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46. AUSTRAC, Fintel Alliance, https://www.austrac.gov.au/about-us/fintel-alliance. 47. United Nations, About goAML, https://unite.un.org/goaml/content/approach-and-benefits. See also FSI (2019). 48. See Organisation for Economic Co-operation and Development, “OECD Releases IT-Tools to Support the Implementation of TRACE and the Wider Exchange of Tax Information,” https://www.oecd.org/tax/exchange-of-tax-information/oecd-releases-it-tools-to-support -the-implementation-of-trace-and-the-wider-exchange-of-tax-information.htm; Organisation for Economic Co-operation and Development, “Automatic Exchange Portal: What Is the CRS?” https://www.oecd.org/tax/automatic-exchange/ common-reporting-standard/. 49. Organisation for Economic Co-operation and Development, “Automatic Exchange Portal: Global Forum on Tax Transparency Marks a Dramatic Shift in the Right against Tax Evasion with the Widespread Commencement of the Automatic Exchange of Financial Information,” https://www.oecd.org/tax/automatic-exchange/global-forum-marks-a-dramatic-shift-in-the -fight-against-tax-evasion-with-the-widespread-commencement-of-the-automatic-exchange -of-financial-information.htm.
References ACIC (Australian Criminal Intelligence Commission). 2016. “ACIC Response to Panama Papers.” Media release, September 6, 2016. https://www.acic.gov.au/media-centre /media-releases-and-statements/acic-response-panama-papers. Bloomberg Tax. 2019. “INSIGHT: Mandatory Tax Disclosure Rules in EU—Confusion Galore.” https://news.bloombergtax.com/daily-tax-report-international/insight-mandatory -tax-disclosure-rules-in-eu-confusion-galore. Chenoweth, Neil, Fiona Buffini, and Hannah Low. 2011. “Behind the $430m Wickenby Saga.” Australian Financial Review, Fairfax Media, May 3, 2011. https://www.afr.com /life-and-luxury/arts-and-culture/behind-the-430m-wickenby-saga-20110503-j4d7x. Ching, Ooi Tee. 2019. IRB Monitoring Social Media, Bank Accounts of Those with ‘Unexplained Wealth.’ New Straits Times, January 14, 2019. https://www.nst.com.my /news/nation/2019/01/450526/irb-monitoring-social-media-bank-accounts-those -unexplained-wealth. CNN. 2020. “He Flaunted Private Jets and Luxury Cars on Instagram. Feds Used His Posts to Link Him to Alleged Cyber Crimes.” https://edition.cnn.com/2020/07/12/us/ray -hushpuppi-alleged-money-laundering-trnd/index.html. Curran, Margaret. 2018. “OECD: Mandatory Disclosure Rules for Addressing CRS Avoidance Arrangements.” Tax Adviser. https://www.taxadvisermagazine.com/article/oecd -mandatory-disclosure-rules-addressing-crs-avoidance-arrangements. DW (Deutsche Welle). 2017. “German Investigators in Possession of Panama Papers, Aim to Prosecute Tax Cheats.” July 7, 2017. https://www.dw.com/en/german-investigators -in-possession-of-panama-papers-aim-to-prosecute-tax-cheats/a-39547406. ESAAMLG (Eastern and Southern Africa Anti-Money Laundering Group). 2017a. First Round Mutual Evaluations: Post Evaluation Progress Report of Kenya. Dar es Salaam, Tanzania: ESAAMLG. https://esaamlg.org/reports/Kenya%20R.pdf.
