Layering Techniques

Objectives

Layering is the second stage of the money laundering process, in which illegal funds or assets are moved, dispersed and disguised to conceal their origin. Funds can be hidden in the financial system through a web of complicated transactions. We will look at the different techniques of layering in this module:

• electronic funds transfers
• offshore banks
• shell corporations
• trusts
• walking accounts
• intermediaries.