Understanding Complex Layering and Trade Based Money Laundering

An advanced concept course on the layering stage of money laundering and on trade based money laundering (TBML). You learn why layering is the hardest stage to detect, the techniques used to build complex layering chains in India (shell companies, accommodation entries, mule accounts, securities market schemes, hawala and crypto), and the role professional enablers play. The course then breaks down TBML: over and under invoicing, multiple invoicing, phantom shipments, misdescribed goods and services invoicing, and how each maps onto India's trade finance and foreign exchange plumbing, GST invoicing and high-risk commodities such as gold and diamonds. Real Indian cases anchor the material. The final chapter covers detection: red flag indicators, unit price benchmarking, network analysis and building a defensible suspicious transaction report for FIU-IND. Educational content only, not legal advice. Built for senior forensic auditors, chief compliance officers and financial crime investigation professionals.