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因涉嫌逃税,美国纳税人连同律师、会计师遭美国政府全球搜捕重塑财税思维


DATE : 3 / 2019 | V: 562
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因涉嫌逃税,美国纳税人连同律师、会计师遭美国政府全球搜捕

重塑财税思维

现金流、利润、成本、资本、投资回报率、税、财务团队打造...... 洞悉管理前沿,解密管理建设。汇集百万动态,轻松操盘企业。

中税国际国际部

四名被告在巴拿马文件调查中受到指控-

因通过其在巴拿马的律师事务所对美国进行数十年的税务欺诈,被美国司法部提起刑事指控

2018年12月4日星期二


美国纽约南区检察官Geoffrey S. Berman,美国司法部刑事司助理检察长Brian A. Benczkowski,国家税务局刑事调查局局长Don Fort,美国国土安全局移民与海关执法局(“HSI”)纽约外地办事处特别代理人 Angel M. Melendez,今天宣布启动对RAMSES OWENS, DIRK BRAUER, RICHARD GAFFEY和HARALD JOACHIM VON DER GOLTZ 四人涉及的电子欺诈,税务欺诈,洗钱以及其他罪行提起诉讼。上述罪名与一家总部位于巴拿马的全球律师事务所和相关实体,Mossack Fonseca&Co(“Mossack Fonseca”)长达数十年的犯罪计划中的角色有关。

起诉书中提到的四名被告中有三名已被捕。BRAUERMossfon资产管理公司的投资经理,该公司是一家与MossackFonseca密切合作的资产管理公司,于20181115日在法国巴黎被捕。VON DER GOLTZ,前美国居民和纳税人,于2018123日在英国伦敦被捕。GAFFEY,一名美国会计师,今早在马萨诸塞州梅德菲尔德被捕。在Mossack Fonseca工作的巴拿马律师OWENS仍逍遥法外。

美国曼哈顿的律师Geoffrey S. Berman表示:据称,这些被告为了维持其财富和客户财富而竭尽全力规避美国税法。几十年来,被告,雇员和全球律师事务所MossackFonseca的客户据称通过离岸账户洗白数百万美元,并创建空壳公司以隐藏财富。事实上,正如所声称的那样,他们有一本手册可以将无税资金汇回美国银行系统。现在,他们的国际税收阴谋已经终结,这些被告因犯罪而面临多年监禁。

AAG公司的 Brian A. Benczkowski表示:律师事务所,资产经理人和会计师在全球金融体系的准入方面发挥着关键作用。今天宣布的指控表明,我们对起诉跨国金融犯罪和利用其服务的税务欺诈的专业人士决心。

IRS-CI局长Don Fort称:开启这项起诉书发出了一个明确的信号,即IRS-CI会积极参与国际税务执法,并且正在进行更多的调查。IRS-CI专门解决这些错综复杂的离岸税收阴谋,并在全球任何地方追踪资金。这样的案件有助于维护公众对我们税收系统的信心,让他们知道我们会调查和起诉那些逃避纳税义务的人。”


HSI特别总代理人Angel M. Melendez表示:今天我们宣布起诉四名涉嫌通过与MossackFonseca及其附属公司有关的大规模跨洲洗钱和电汇欺诈计划欺骗美国政府的个人。HSI的埃尔多拉多特别工作组与美国国税局一起建立的这个案例,揭露了如何利用涉嫌复杂的离岸空壳公司和虚假基金的踪迹,用于掩盖巨额资金的受益所有权。这些努力反映了美国执法部门遵循这条道路,以及无论这些罪犯身在何处都要逮捕他们的决心。

根据今天在曼哈顿联邦法院启封的起诉书[1]

2000年到2017年,OWENSBRAUER与其他人,通过欺诈,欺骗和不诚实的手段,密谋帮助Mossack Fonseca的美国纳税人客户,向IRS隐瞒资产和投资,以及这些资产和投资所产生的收入。为了向IRS隐瞒客户的资产和收入,OWENSBRAUER通过代表其美国纳税人,建立和管理不透明的离岸信托和未申报的银行账户。OWENSBRAUER根据巴拿马,香港和英属维尔京群岛等国家的法律成立,创建和服务于虚假基金会和空壳公司,向IRS和其他国家隐瞒美国纳税人在海外设立的账户的所有权银行,以及这些账户产生的收入。由MossackFonseca组织,虚假基金会通常拥有代表MossackFonseca的美国纳税人客户名义上持有未申报资产的空壳公司。MossackFonseca客户的名字通常不会出现在虚假基金会或相关空壳公司的公司文书工作的任何地方,尽管客户实际上是实际拥有其收益并且完全可以访问这些虚假实体和资产账户。

为了促成该阴谋,并赚取额外费用,OWENSBRAUER通过提供公司会议纪要,决议,邮件转发和签名服务,为购买假基金会和相关空壳公司的客户提供支持。此外,OWENSBRAUER在有严格的银行保密法的地方有目的地建立银行账户的行为,阻碍了美国获取账户银行记录的能力。OWENSBRAUER还指示MossackFonseca的美国纳税人客户如何通过其离岸银行账户向美国汇回资金,以保证未申报的银行账户被隐藏。除此之外,OWENSBRAUER指示客户使用借记卡和虚拟销售秘密汇回其资金。

VON DERGOLTZ是Mossack Fonseca的美国纳税人客户之一。在所有相关期间,VON DER GOLTZ都是美国居民,并受美国税法的约束,这要求他报告并支付全球收入的所得税,包括国内和国外银行账户产生的收入和资本收益。VON DERGOLTZ通过设立一系列空壳公司和银行账户来逃避其税务报告义务,并将自己对壳牌公司和银行账户的实益所有权隐藏起来。这些空壳公司和银行账户的投资总额达数千万美元。VON DERGOLTZ在此计划中得到了OWENS和GAFFEY的协助,后者是美国会计师事务所的合伙人。为了促成VON DERGOLTZ的欺诈计划,VON DER GOLTZ,GAFFEY除了协助VON DERGOLTZ逃避美国所得税和报告要求外,GAFFEY还与OWENS密切合作,帮助MossackFonseca的另一位美国纳税人客户(“客户1”)诈骗美国国税局。客户1持有一系列离岸银行账户,Mossack Fonseca多年来一直帮助客户1向IRS进行隐瞒。起诉书进一步声称,根据OWENS和GAFFEY的建议,客户1通过虚假陈述其联邦纳税申报表,秘密地将客户1来自出售一家公司的获得的离岸资金约300万美元汇回美国。客户1以这种方式汇回约300万美元后,客户1的离岸账户中仍有大约100万美元,其所在仍然不为IRS所知。  

* * *

下表列出了针对每个被告的指控。本案中最大可能的判决由现行国会法律所规定,因为被告的任何判决都将由法官决定,故此处仅供参考。起诉书中的指控仅仅是指控,在被证明有罪前,被告应做无罪推定。


案件

被告

年龄和国籍

最严判决

第一项:串谋诈骗美国

18USC§371

RAMSES  OWENS

DIRK  BRAUER

50,巴拿马公民

54,德国公民

5年监禁

第二项:串谋诈骗案

18USC§1349

RAMSES  OWENS

DIRK  BRAUER

50,巴拿马公民

54,德国公民

20年监禁

第三个:串谋实施逃税

18USC§371

RAMSES  OWENS

RICHARD  GAFFEY

HARALD  JOACHIM VON DER GOLTZ

50,巴拿马公民

74,美国公民

 81,德国公民

5年监禁

第四项:电汇欺诈

18USC§1343

RAMSES  OWENS

RICHARD  GAFFEY

HARALD  JOACHIM VON DER GOLTZ

50,巴拿马公民

74,美国公民

 81,德国公民

20年监禁

第五项:洗钱阴谋

18USC§1956

RAMSES  OWENS

RICHARD  GAFFEY

HARALD  JOACHIM VON DER GOLTZ

50,巴拿马公民

74,美国公民

81,德国公民

20年监禁

第六至九项:故意未能提交FBAR

31USC§§53145322a

RICHARD  GAFFEY

HARALD  JOACHIM VON DER GOLTZ

74,美国公民

81,德国公民

每项罪名都有10年监禁

第十和十一项:虚假陈述

18USC§1001

HARALD  JOACHIM VON DER GOLTZ

81,德国公民

每个项5年监禁

Mr. Berman赞扬了IRS-CI和HSI的出色调查工作,并感谢司法部税务部门和联邦调查局在调查中提供的重要帮助。Mr. Berman还感谢了美国司法部国际事务办公室和法国和英国的执法合作伙伴协助确保逮捕海外被告。


该案由复杂欺诈办公室和网络犯罪股以及洗钱和跨国犯罪企业股处理,与刑事司的洗钱和资产追回科合作。美国助理检察官SarahE. Paul,Thane Rehn,Kristy Greenberg和AndrewAdams以及洗钱和资产追回科的审判律师MichaelParker和Parker Tobin负责起诉。



[1]正如介绍性短语所表示的那样,起诉书的全文和本文所述的起诉书的描述仅构成指控,所描述的每一个事实都应被视为指控。



[英文原文]


Four Defendants Charged In Panama Papers Investigation

Indictment Unsealed Today Charges Four Defendants for Their Roles Global Law Firm’s Decades-Long Scheme to Defraud the United States in Panamanian-Based


Department of Justice

U.S. Attorney’s Office

Southern District of New York


Tuesday, December 4, 2018


Geoffrey S. Berman, the United States Attorney for the Southern District of New York, Brian A. Benczkowski, Assistant Attorney General of the Criminal Division of the U.S. Department of Justice, Don Fort, Chief, Internal Revenue Service-Criminal Investigation (“IRS-CI”), and Angel M. Melendez, the Special Agent-in-Charge of the New York Field Office of U.S. Immigration and Customs Enforcement’s Homeland Security Investigations (“HSI”), announced today the unsealing of an indictment charging RAMSES OWENS, DIRK BRAUER, RICHARD GAFFEY, and HARALD JOACHIM VON DER GOLTZ, with wire fraud, tax fraud, money laundering, and other offenses in connection with their roles in a decades-long criminal scheme perpetrated by Mossack Fonseca & Co. (“Mossack Fonseca”), a Panamanian-based global law firm, and related entities.

Three of the four defendants named in the indictment have been arrested.  BRAUER, who worked as an investment manager for Mossfon Asset Management, S.A., an asset management company closely affiliated with Mossack Fonseca, was arrested in Paris, France, on November 15, 2018.  VON DER GOLTZ, a former U.S. resident and taxpayer, was arrested in London, United Kingdom, on December 3, 2018.  GAFFEY, a U.S.-based accountant, was arrested in Medfield, Massachusetts, this morning.  OWENS, a Panamanian attorney who worked for Mossack Fonseca, remains at large.    

Manhattan U.S. Attorney Geoffrey S. Berman said:  “As alleged, these defendants went to extraordinary lengths to circumvent U.S. tax laws in order to maintain their wealth and the wealth of their clients.  For decades, the defendants, employees and a client of global law firm Mossack Fonseca, allegedly shuffled millions of dollars through off-shore accounts and created shell companies to hide fortunes.  In fact, as alleged, they had a playbook to repatriate un-taxed money into the U.S. banking system.  Now, their international tax scheme is over, and these defendants face years in prison for their crimes.”

AAG Brian A. Benczkowski said:  “Law firms, asset managers, and accountants play key roles enabling entry into the global financial system.  The charges announced today demonstrate our commitment to prosecute professionals who facilitate financial crimes across international borders and the tax cheats who utilize their services.”

IRS-CI Chief Don Fort said:  “The unsealing of this indictment sends a clear message that IRS-CI is actively engaged in international tax enforcement, and more investigations are on the way.  IRS-CI specializes in unraveling these intricate offshore tax schemes and following the money around the globe wherever it may lead.  Cases like this help maintain the public’s confidence in our tax system by letting them know that we investigate and prosecute those who evade their tax obligation.”

HSI Special Agent-in-Charge Angel M. Melendez said: “Today we announce the indictment of four individuals who allegedly defrauded the U.S. government through a large scale, intercontinental money laundering and wire fraud scheme, associated with Mossack Fonseca and its affiliates.  HSI’s El Dorado Task Force, together with the IRS, built a case that uncovered an alleged complex trail of offshore shell corporations and bogus foundations used to disguise the beneficial ownership of huge amounts of money.  These efforts reflect the commitment of U.S. law enforcement to follow that trail and apprehend these criminal regardless where they are in the world.”

According to the Indictment, which was unsealed today in Manhattan federal court[1]:

From 2000 through 2017, OWENS and BRAUER conspired with others to help U.S. taxpayer clients of Mossack Fonseca conceal assets and investments, and the income generated by those assets and investments, from the IRS through fraudulent, deceitful, and dishonest means.  To conceal their clients’ assets and income from the IRS, OWENS and BRAUER worked to establish and manage opaque offshore trusts and undeclared bank accounts on behalf of U.S. taxpayers who were clients of Mossack Fonseca.  OWENS and BRAUER marketed, created, and serviced sham foundations and shell companies formed under the laws of countries such as Panama, Hong Kong, and the British Virgin Islands, to conceal from the IRS and others the ownership by U.S. taxpayers of accounts established at overseas banks, as well as the income generated in those accounts.  As structured by Mossack Fonseca, the sham foundations typically “owned” the shell companies that nominally held the undeclared assets on behalf of the U.S. taxpayer clients of Mossack Fonseca.  The names of Mossack Fonseca’s clients generally did not appear anywhere on the incorporation paperwork for the sham foundations or related shell companies, although the clients in fact beneficially owned, and had complete access to, the assets of those sham entities and accounts.

In furtherance of the scheme, and in exchange for additional fees, OWENS and BRAUER provided support to clients who had purchased the sham foundations and related shell companies by providing corporate meeting minutes, resolutions, mail forwarding, and signature services.  Moreover, OWENS and BRAUER purposefully established the bank accounts in locations with strict bank secrecy laws, which impeded the ability of the United States to obtain bank records for the accounts.  OWENS and BRAUER also instructed U.S. taxpayer clients of Mossack Fonseca about how to repatriate funds to the United States from their offshore bank accounts in a manner designed to keep the undeclared bank accounts concealed.  Among other things, OWENS and BRAUER instructed clients to use debit cards and fictitious sales to repatriate their funds covertly.

VON DER GOLTZ was one of Mossack Fonseca’s U.S. taxpayer clients.  At all relevant times, VON DER GOLTZ was a U.S. resident and was subject to U.S. tax laws, which required him to report and pay income tax on worldwide income, including income and capital gains generated in domestic and foreign bank accounts.  VON DER GOLTZ evaded his tax reporting obligations by setting up a series of shell companies and bank accounts, and hiding his beneficial ownership of the shell companies and bank accounts from the IRS.  These shell companies and bank accounts made investments totaling tens of millions of dollars.  VON DER GOLTZ was assisted in this scheme by OWENS and by GAFFEY, a partner at a U.S.-based accounting firm.  In furtherance of VON DER GOLTZ’s fraudulent scheme, VON DER GOLTZ, GAFFEY, and OWENS falsely claimed that VON DER GOLTZ’s elderly mother was the sole beneficial owner of the shell companies and bank accounts at issue because, at all relevant times, she was a Guatemalan citizen and resident, and – unlike VON DER GOLTZ – was not a U.S. taxpayer. 

GAFFEY, in addition to assisting VON DER GOLTZ evade U.S. income taxes and reporting requirements, also worked closely with OWENS to help another U.S. taxpayer client (“Client-1”) of Mossack Fonseca defraud the IRS.  Client-1 maintained a series of offshore bank accounts, which Mossack Fonseca helped Client-1 conceal from the IRS for years.  The indictment further alleges that upon the advice of OWENS and GAFFEY, Client-1 covertly repatriated approximately $3 million of Client-1’s offshore money to the United States by falsely stating on Client-1’s federal tax return that the money represented proceeds from the sale of a company.  After Client-1 repatriated approximately $3 million in this manner, approximately $1 million still remained in Client-1’s offshore account, the existence of which remained hidden from the IRS.   

*                *                *

A chart outlining the charges against each defendant is below.  The maximum potential sentences in this case are prescribed by Congress and are provided here for informational purposes only, as any sentencings of the defendants will be determined by the judge.  The charges in the Indictment are merely accusations, and the defendants are presumed innocent unless and until proven guilty.

COUNT

DEFENDANT

AGE & CITIZENSHIP

MAXIMUM SENTENCE

Count One: Conspiracy to Defraud the United States

18 U.S.C. § 371

RAMSES OWENS

DIRK BRAUER

50, Panamanian Citizen

54, German Citizen

Five years in prison

Count Two: Conspiracy to Commit Wire Fraud

18 U.S.C. § 1349

RAMSES OWENS

DIRK BRAUER

50, Panamanian Citizen

54, German Citizen

20 years in prison

Count Three: Conspiracy to Commit Tax Evasion

18 U.S.C. § 371

RAMSES OWENS

RICHARD GAFFEY

HARALD JOACHIM VON DER GOLTZ

50, Panamanian Citizen

74, U.S. Citizen

81, German Citizen

Five years in prison

Count Four: Wire Fraud

18 U.S.C. § 1343

RAMSES OWENS

RICHARD GAFFEY

HARALD JOACHIM VON DER GOLTZ

50, Panamanian Citizen

74, U.S. Citizen

81, German Citizen

20 years in prison

Count Five: Money Laundering Conspiracy

18 U.S.C. § 1956

RAMSES OWENS

RICHARD GAFFEY

HARALD JOACHIM VON DER GOLTZ

50, Panamanian Citizen

74, U.S. Citizen

81, German Citizen

20 years in prison

Counts Six-Nine: Willful Failure to File an FBAR

31 U.S.C. §§ 5314 & 5322(a)

RICHARD GAFFEY


HARALD JOACHIM VON DER GOLTZ

74, U.S. Citizen

81, German Citizen

10 years in prison for each count

Counts Ten-Eleven: False Statements

18 U.S.C. § 1001

HARALD JOACHIM VON DER GOLTZ

81, German Citizen

5 years in prison for each count

Mr. Berman praised the outstanding investigative work of IRS-CI and HSI, and thanked the Justice Department’s Tax Division and the Federal Bureau of Investigation for their significant assistance in the investigation.  Mr. Berman also thanked the U.S. Justice Department’s Office of International Affairs and law enforcement partners in France and the United Kingdom for their assistance in securing the arrests of the defendants located overseas.

This case is being handled by the Office’s Complex Frauds and Cybercrime Unit and Money Laundering and Transnational Criminal Enterprises Unit, working in partnership with the Money Laundering and Asset Recovery Section of the Criminal Division.  Assistant United States Attorneys Sarah E. Paul, Thane Rehn, Kristy Greenberg, and Andrew Adams, along with Trial Attorneys Michael Parker and Parker Tobin of the Money Laundering and Asset Recovery Section, are in charge of the prosecution.


[1] As the introductory phrase signifies, the entirety of the text of the Indictment and the description of the Indictment set forth herein constitute only allegations, and every fact described should be treated as an allegation.



来源:科林的税言碎语 

本文由伦敦玛丽女王大学经济管理学院Owen W.财务顾问编译



• end • 



往期精彩回顾












2018年,是财税的变革年,“金税三期”、“税银联网”“个税改革”、“国地税合并”,桩桩件件都是影响财税体系建设的大事!

2019年,是充满挑战的一年,个税、社保新规正式上线,金融监管升级,失信惩戒扩大,民营企业财税规范化势在必行!




老板,你是否面临这样的困惑

看不懂报表,靠感觉管理?

想做考核,缺财务体系,拿不到正确数据?

不擅长用财务手段管控业务?

积累了大量税务风险和历史原罪?

营改增后,企业的税负成本越来越高?

税务局找上门,浑然不知所以然?

如何融资?如何设计融资方案?

资金效率太低,成本高,利润薄,风险大?

两套账存在风险,又不知该如何合并成一套账?

积累了大量家族财富,如何安全传承给下一代?




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