What is "tax advisor" risk in AML terms?
Tax advisors handle structures (trusts, holding chains, residency planning) that can be misused for laundering or tax evasion. The EU AMLR explicitly lists "any person who undertakes to provide, directly or by means of other persons to which that other person is related, material aid, assistance or advice on tax matters" as an obliged entity. Aggressive tax planning is increasingly scrutinised under the UK Criminal Finances Act 2017 (corporate failure-to-prevent offences for facilitation of tax evasion).
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