The US experience of building of a system to prevent and counteract against criminal income legalization.

Abstract

The article analyzes the international experience of combating legalization of criminal money or other property, based on the example of the United States. In this country, the system is built taking into account the progressive principles of economic regulation and control. Studying the experience of the United States of AML it is important to consider not only theoretical but also practical aspects. Significant importance is paid to the provisions of US law governing this sphere, which enables the development of the international legal and economic cooperation, the introduction of measures to converge domestic legal regimes combating the illegal money laundering taking into consideration legal system specific and the international standards. It describes also the implementation of US law "On Foreign Accounts Taxation» («Foreign Account Tax Compliance Act», FATCA), which aims at extraterritorial mechanism of counteraction against legalization of US citizens’ and residents’ income outside the US due to tax evasion. It features also two models of intergovernmental agreement of the Law implementation. Characterized need for significant changes on the international system of AML crime in an intensive exchange of information not only on individuals who refuse to pay taxes, but also those who transacts the legalization of other proceeds of crime.