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This publication focuses on the benefits of interagency cooperation between tax authorities and law enforcement agencies working on preventing, detecting, and recovering the illicit financial flows derived from tax evasion, corruption, and money laundering. Although the magnitude of illicit financial flows is a matter of debate, their important implications for economies are widely recognized. Tax evasion and corruption drain limited public resources, and often they hurt the most vulnera­ble populations by depleting the funds for much-needed services. Beyond the budget, tax evasion and corruption harm the social fabric by fueling inequality and eroding trust in public institutions and the rule of law. Illicit financial flows are then a major obstacle to resilient, inclusive development.The similarities and interconnectedness of these crimes suggest that huge benefits would accrue from enhancing interagency cooperation and exploring synergies. Interagency cooperation has an important strategic role to play not only in the context of investigations, but also at the prosecution stage. Clearly, then, a “whole-of-government” approach is needed to enable agen­cies to successfully detect, prosecute, and recover the proceeds of intercon­nected financial crimes. This approach requires commitment, investment, and coordination at various levels of government to overcome existing barriers.

Fig. 1 – Christian Goudineau, vers 1995 Cliché : S. Goudineau. Christian Goudineau, de Rome à Aix-en-Provence (1965-1984) Jean-Pierre Brun Christian Goudineau a exercé une grande autorité scientifique sur l’archéologie nationale française, en particulier sur les recherches concernant l’âge du Fer et les premiers temps de la domination romaine. Cet intérêt et cette maîtrise ont émergé lors la première phase de sa vie professionnelle, alors qu’il était en poste à Aix-en-Provence. Une phase de ...

International audience

This book offers an in-depth analysis of the concept of the direct enforcement of foreign restraint and confiscation orders, a crucial step in the process of asset recovery, including existing legal approaches and related challenges. In order to provide a balanced and informed overview, 31 jurisdictions, representing different United Nations regional groups and legal systems (civil law / common law / mixed systems), were selected as the focus of the analysis. This approach provides a meaningful picture of the situation worldwide from which generally applicable guidance could be drawn. The study suggests a series of practical steps and good practices for consideration by (1) countries exploring the possibility to introduce a direct enforcement mechanism into their domestic legal frameworks and (2) countries already in a position to directly enforce foreign confiscation orders but that are considering options to streamline processes and maximize results obtainable via direct enforcement approaches. This new StAR Initiative knowledge product is addressed to a broad range of law enforcement, justice, and asset recovery practitioners, as well as bodies involved in legislative and regulatory processes, and will be useful tool in their work.

International audience; The preshortening Cretaceous Pyrenean Rift is an outstanding geological laboratory to investigate the effects of a pre‐rift salt layer at the sedimentary base on lithospheric rifting. The occurrence of a pre‐rift km‐scale layer of evaporites and shales promoted the activation of syn‐rift salt tectonics from the onset of rifting. The pre‐ and syn‐rift sediments are locally affected by high‐temperature metamorphism related to mantle ascent up to shallow depths during rifting. The thermo‐mechanical interaction between décollement along the pre‐existing salt layer and mantle ascent makes the Cretaceous Pyrenean Rifting drastically different from the type of rifting that shaped most Atlantic‐type passive margins where salt deposition is syn‐rift and gravity‐driven salt tectonics has been postrift. To unravel the dynamic evolution of the Cretaceous Pyrenean Rift, we carried out a set of numerical models of lithosphere‐scale extension, calibrated using the available geological constraints. Models are used to investigate the effects of a km‐scale pre‐rift salt layer, located at the sedimentary cover base, on the dynamics of rifting. Our results highlight the key role of the décollement layer at cover base that can alone explain both salt tectonics deformation style and high‐temperature metamorphism of the pre‐rift and syn‐rift sedimentary cover. On the other hand, in the absence of décollement, our model predicts symmetric necking of the lithosphere devoid of any structure and related thermal regime geologically relevant to the Pyrenean case.

Donnees scientifiques produites :https://centrejeanberard.cnrs.fr/spip.php?article106&lang=fr Chroniques de l’EFR :http://journals.openedition.org/cefr/4941 Introduction Le faubourg septentrional de Pompei, en avant de la porte du Vesuve, a ete degage de maniere discontinue a partir de l’extreme fin du XIXe siecle et la premiere decennie du siecle suivant. En effet, bien que reperee des 1811, la porte du Vesuve fut degagee de maniere intermittente des 1902, jusqu’aux fouilles de la zone dir...

Donnees scientifiques produites :https://centrejeanberard.cnrs.fr/spip.php?article34&lang=fr Chroniques de l’EFR : https://journals.openedition.org/cefr/990 Introduction En 2001, le Centre Jean Berard a lance un programme de recherche pour etudier la necropole de Cumes qui s’etend a l’exterieur des fortifications septentrionales (fig. 1‑2). Fig. 1. Le site de Cumes et au premier plan la necropole de la Porte mediane. E. Botte, CNRS, CCJ / © CC BY‑NC‑ND. Fig. 2. Plan la necropole de la Port...

This contribution presents data obtained from the synergy of different specialist fields, such as archaeology, anthropology, botany and biochemistry, to deepen our understanding of social aspects of the indigenous community buried in the pre-Hellenic necropolis of Cuma (Naples, Italy), excavated in 2006 by the Centre Jean B.rard USR 3133 (CNRS-EFR). Thanks to the ANR-MAGI programme it has been possible to identify and characterize, through biomolecular analysis, the organic residues of the impasto pottery in the funerary sets of four primary burials. Three burials belong to male individuals and one to a female, who lived in the Early Iron Age. The analysis of the contents carried out on ceramics from “closed contexts” has made it possible to recognize products of the vine, specifically wine, as the predominant substance. The data demonstrates the prevalence of forms suitable for liquid substances: “services for the consumption and handling of wine” have been recognized, mainly consisting of forms such as askoi, amphorae, ollas, biconical jugs and cups. The consumption of wine in Cumae’s indigenous funerary rituals, in a geographical border area, close to southern Latium populations, forces us to reconsider the role of Cumae in the cultural context of the Mediterranean and the Tyrrhenian Sea during the Iron Age., Il contributo presenta e discute i dati ottenuti dalla sinergia di più ambiti specialistico-disciplinari, archeologia, antropologia, botanica e chimica biomolecolare, nello studio di alcuni contesti funerari provenienti da un settore della necropoli preellenica di Cuma (Campania), indagata recentemente dal Centre Jean Bérard. Nello specifico, in occasione del programma di ricerca ANR-MAGI, è stato possibile procedere all’identificazione e caratterizzazione, attraverso l’analisi biomolecolare, dei resti di sostanze organiche intrappolati nei vasi d’impasto provenienti dall’insieme dei corredi di quattro sepolture primarie a inumazione entro fossa terragna, di cui tre maschili e una femminile, inquadrabili nella prima Età del Ferro. L’analisi dei contenuti effettuata sulle ceramiche pertinenti a “contesti chiusi”, ha permesso di riconoscere i prodotti della vite, nella fattispecie il vino, quale sostanza predominante. Tale dato trova corrispondenza nella prevalenza di forme vascolari adatte alla gestione di sostanze liquide, veri e propri “servizi per il consumo e la manipolazione del vino” composti da forme quali l’askos, l’anfora, l’olla, la brocca biconica e la tazza. L’impiego di una bevanda fermentata, prossima al vino, nel rituale funerario indigeno cumano e il carattere di sito di frontiera, a contatto con le popolazioni del Lazio meridionale, invitano a riconsiderare Cuma nel contesto culturale del Mediterraneo e del Tirreno.

International audience; Orogeny results from crustal thickening at active margins, and much progress has been made on understanding the associated kinematics. However, the ultimate cause of orogeny is still debated, especially for the case of extreme crustal thickening. Inspired by the seminal work of Holmes (1931), we explore the connections between the style of orogeny and mantle dynamics. We distinguish between two types of orogeny, those that are associated with one-sided, mainly upper mantle subduction, “slab-pull orogeny”, and those related to more symmetric, whole mantle convection cells, referred to as “mantle”, or “slab-suction orogeny”. Only the latter leads to extreme crustal thickening. We propose that mantle orogeny is generated by the penetration of slabs into the lower mantle and the associated change in the length scales of convection. This suggestion is supported by numerical dynamic models which show that upper plate compression is associated with slab penetration into the lower mantle. Slabs can further trigger a buoyant, plume upwelling from the core-mantle boundary which enhances this whole mantle convection cell, and with it upper plate compression. We explore the geological record to test the validity of such a model. For the present-day, compressional backarc regions are commonly associated with slabs that subduct to the deep lower mantle. The temporal evolution of the Nazca and Tethyan slabs with the associated Andean Cordillera and the Tibetan-Himalayan orogenies likewise suggests that extreme crustal thickening below the Bolivia and Tibetan plateau occurred during slab penetration into the lower mantle. This episode of crustal thickening in the Tertiary bears similarity with Pangea assembly events, where the Gondwanide accretionary orogen occurred at the same time of the Variscan-Appalachian and Ural orogeny. We propose that this Late Paleozoic large-scale compression is likewise related to a change from transient slab ponding in the transition zone to lower mantle subduction. If our model is correct, the geological record of orogeny in continental lithosphere can be used to decipher time-dependent mantle convection, and episodic lower mantle subduction may be causally related to the supercontinental cycle.

Avant-Propos Le projet de recherche « Du Fondo Barbatelli a la Porte du Vesuve : Une fenetre d’etude dans le faubourg septentrional de Pompei » est conduit sous la direction de Jean‑Pierre Brun (College de France) et Bastien Lemaire (UMR 5140 ASM - Universite Paul Valery Montpellier 3). L’equipe de recherche est composee de Laetitia Cavassa (ceramologue, Aix Marseille Univ, CNRS, CCJ, Aix-en-Provence, France), Guilhem Chapelin, (architecte, Centre Jean Berard), Marina Covolan (archeologue, do...

The results of excavations carried out in 2002-2003 at the Imperial granite quarries of Domitianè-Kainé Latomia at Umm Balad, in the eastern Egyptian desert, are presented. The archaeological interventions affected both the extraction fronts and the associated enclave, made up of a fort and a settlement linked to the workers. These facilities, together with information from numerous documented ostraka, provide information on the organization and accounting of the quarry.

International audience; The Mediterranean geodynamic system is an exceptional natural laboratory to study the complexities of back-arc extension during subduction rollback. Corsica is a key locality that recorded the Alpine subduction-collision history followed by 30 Ma of the Apennines slab rollback, responsible for the successive opening, from West to East, of the Liguro-Provençal basin and the Tyrrhenian Sea. The overall strain pattern of the Alpine metamorphic units of Alpine Corsica is studied through a synthesis of i) available geological maps, ii) geochronological data and iii) newly acquired structural data relative to successive events of ductile and brittle extension, Three main stages of extension are recorded: 1/ Syn-metamorphic Oligocene extension accommodated by N140° trending ductile shear zones, that correspond to the reactivation of a major Alpine thrust; 2/ Burdigalian ramp-flat extension with N60°-70° trending fault zones that controlled the deposition of onshore piggy-back basins (e.g. St Florent basin), and 3/ Serravalian N-S trending fault zones. From a geodynamical point of view, these successive extensional deformations in Alpine Corsica can be correlated to the history of the Apennines slab rollback. The two first stages are related to a southeastward rollback of the Appennines slab that successively triggered: 1/ Continental rifting in Oligocene leading to the opening of the Liguro-Provençal basin and 2/ Burdigalian extension with N60°-70° trending fault zone, oblique to the Alpine thrust that, after a counterclockwise rotation of the Corso-Sardinian block, became unable to accommodate extension. Finally, the third stage that gave NS-trending fault zones developed in Serravalian, at the onset of Tyrrhenian rifting, related to an eastward rollback of the Apennines slab, as a response of slab tearing in Sicily.