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[Pages 253-290]
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Introduction
I.  Coincidence and Identity
    A.  Players
        1.  Subject States
        2.  Objects States
    B.  Initiatives
        1.  FATF: Review to Identify Non-Cooperative Countries or Territories
        2.  OECD: Report on Progress in Identifying and Eliminating Harmful Tax Practices
        3.  The Ultimatum: Compliance or Sanctions
    C.  Brief Consideration of Obligations: Incurrence, Breach, and Sanctions
        1.  Preliminary Considerations
        2.  Sources of Obligation
III.  Obligations and Their Sources
    A.  Preliminary Considerations
    B.  25 Criteria
        1.  Consent
        2.  Coincidence
              a.  Parallel Obligations
              b.  Unilateral Declarations
        3.  Consensus
    B.  OECD’s 4 Criteria
        1.  Consent
        2.  Coincidence
        3.  Consensus
III.  Using the Criteria to Assess Compliance
    A.  Preliminary Considerations
    B.  25 Criteria and Coinciding Obligations
        1.  Loopholes in Financial Regulations
        2.  Weaknesses in Commercial Requirements Including the Identification of Beneficial Ownership and the Registration Procedures of Business Entities
        3.  Obstacles to International Cooperation Regarding Both Administrative and Judicial Levels
        4.  Inadequate Resources for Preventing, Detecting, and Repressing Money Laundering Activities
    C. 4 Criteria
        1.  No or Only Nominal Taxes
        2.  Lack of Effective Exchange of Information
Conclusion