Economic crime report 2004 - Ekobrottsmyndigheten

Contents
1. Introduction 6
2. Current Status of Economic Crime 7
2.1 THE CONCEPT OF ECONOMIC CRIME 7
2.2 VARIOUS KINDS OF ECONOMIC CRIME 7
2.3 SOURCES OF INFORMATION 8
2.4 CRIME LINKED TO CROSSBORDER TRADE 10
2.4.1 VAT Fraud 10
2.4.2 Smuggling of Commercial Imports 10
2.5 FINANCIAL CRIME AND THREATS TO THE SWEDISH TAX BASE 11
2.5.1 Insider Crime and Improper Influence on Share Prices 11
2.5.2 Undeclared Work and Other Sector-related Crime 12
2.5.3 Traditional Tax Evasion 16
2.5.4 Evading Selective Purchase Tax 19
2.5.5 Tax Havens and Tax Evasion Linked to Foreign Financial Markets 22
2.5.6 Money Laundering 23
2.6 ABUSE OF LEGAL FORMS OF BUSINESS ENTITY 25
2.6.1 Spurious Shell Company Dealings 25
2.6.2 Spurious Founders of Shelf Companies 26
2.7 INSOLVENCY-RELATED CRIME 28
2.8 ORGANIZED CRIME 28
3. Cooperation 33
3.1 THE SWEDISH ECONOMIC CRIMES COUNCIL 33
3.2 EU FRAUD 34
3.3 THREAT ANALYSIS 34
3.4 COLLABORATION AMONG THE NATIONAL
COOPERATING AGENCIES 35
3.5 REGIONAL COOPERATING AGENCIES 37
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