Money Laundering & Tax Evasion


“An account, a lawyer and their client walk into a bar….” The 2016 Panama Papers disclosures led to numerous investigations and enforcement actions against numerous parties named in them. One particular case which received attention led to the imprisonment of a client, his lawyer and his accountant, all for crimes directly related to a complex scheme designed to evade the client’s tax obligations. With twists and turns involving everything from an acrimonious divorce, classic money laundering tactics and a rain forest tour company, the facts, at times, read like a bad joke. 

TCAE is excited to invite Samantha Sheen, Director, Ex Ante Advisory Limited to provide her insights on Tax Evasion. Samantha will review the tactics used by the client and his professional advisors to hide millions in income and profits and consider the question: Without the Panama Papers Leaks, would it have been possible for the financial businesses involved to spot the tax evasion tactics in this case?”

This Knowledge Series session is proudly sponsored by MNP who have been avid supporters of TCAE since its inception.

Learning outcome

  • Review of a  few tactics used by tax evaders 
  • How do financial businesses spot tax evasions?
  • Role of the Panama Paper leaks in uncovering tax evasion tactics used by professionals


Samantha J Sheen | Director, Ex Ante Advisory Services Limited

Samantha is a financial crime prevention professional with over 15 years of practical experience in compliance.  Samantha holds a number of qualifications and is recognised as a subject matter expert in the field of financial crime. Samantha’s previous work experience includes working as MLRO, Data Protection Officer and CCO and Group Head of AML for various financial institutions, both offshore and in Europe. 

Samantha also worked offshore for several years as the first legal counsel to the financial regulator in Guernsey and subsequently set up the financial crime division, overseeing the examination of a variety of financial institutions. She continues to maintain ongoing engagement with other regulators on financial crime matters. 

Samantha has extensive training experience in the field of financial crime prevention and corporate governance matters. She has most recently been involved in projects related to FinTech businesses, crypto financial service businesses, and the use of RegTech to mitigate financial crime. 

Samantha most recently worked with ACAMS Europe as its AML Director, where she initiated a number of activities to integrate the use of technology into ACAMS suite of course and thought leadership materials.  Samantha is recognised by ACAMS as a financial crime prevention subject matter expert and has co-authored a number of online certificate courses, including AML for FinTechs.  Sam is a frequent speaker on the subject of financial crime prevention.

Originally from Montreal, Quebec, Canada, Samantha holds a Bachelors of Public Administration, Law Degree, qualified as a barrister and solicitor, holds a Masters in Business, specialising in risk management and most recently completed a certificate on Data Analytics. She is the co-founder and host of a financial crime podcast “Captivated Audience”, which focuses on the use of technology to detect and prevent financial crime.



Souzan Esmaili, Compliance & AML Consultant | Founder, TCAE

Souzan Esmaili has over 14 years of international experience in consultancy and training with a focus on Regulatory Compliance, Anti-Money Laundering, Anti-Bribery and Corruption and RegTech. She worked for various financial institutions and consultancies in Dubai and Toronto.

In Toronto, she worked with one of the international banks and covered their Anti-Bribery and Corruption program for Canada and Latin America.

Prior to moving to Canada, Souzan worked as a senior consultant and assisted her clients to understand their compliance needs, advised on meeting regulatory requirements and managed a multitude of remediation projects. She has acted as the Compliance Officer and MLRO for a number of firms regulated by the Dubai Financial Services Authority (DFSA) and advised extensively on matters related to Governance, Risk and Compliance (GRC).

In October 2019, Souzan created Toronto Compliance and AML Events (TCAE) with a passion to help the AML and Compliance professionals to connect and inform them of relevant events based in Toronto. In March 2020, Souzan launched The Knowledge Series where she brings international industry experts and thought leaders to share their knowledge and experience with the AML and Compliance professionals around the world.