The following content is intended to provide academic analysis or news reporting of some known phenomena and methods, and does not constitute any advice to guide or encourage illegal behavior. In fact, the laws of various countries are constantly improving, and many "loopholes" are constantly being plugged. Once the relevant illegal behaviors are verified, they may face severe sanctions. The following summarizes some typical patterns that scholars and media have described from existing research and public reports: 1. Using the "legal" cloak to cover up illegal income • Some corrupt actors transfer illegal funds to seemingly legal corporate or institutional accounts, using the normal operating income of the enterprise to conceal the source of funds. • Combining legal and illegal income into the same account makes it difficult for external audits and supervision to detect abnormalities in a timely manner. 2. Establishing a complex intermediate structure • Using multiple levels of holding companies, shell companies or trust institutions to "shuffle" funds into overseas accounts or offshore financial centers at multiple levels, thereby taking advantage of cross-national legal differences to form regulatory gaps. • Multiple transfers and cross-regional asset movements make it extremely complicated to track the source and flow of funds. 3. Take advantage of the ambiguity of legal provisions • Some laws lack details or have room for interpretation in defining the ownership of funds and the division of responsibilities. Employers may take advantage of these ambiguities to claim ownership of funds or evade some responsibilities. • For example, by taking advantage of arrangements such as "representative financial management" and "entrusted management" permitted by law, the funds are nominally controlled by others, while the actual beneficiaries are still themselves. 4. Take advantage of tax incentives and regulatory loopholes • Some countries or regions have special tax incentives or relaxed regulatory policies for specific types of capital flows or corporate structures. Employers may use this to deposit illegal proceeds into relevant accounts to reduce the risk of funds being reviewed. • At the same time, the focus of cross-border capital flow supervision is usually on combating terrorist financing and money laundering, while embezzled funds are often hidden in legal economic activities, thereby taking advantage of the current situation of decentralized regulatory resources. 5. Take advantage of professional teams and high-end legal advisors • Some highly organized embezzlement behaviors will hire senior legal, accounting and financial experts to tailor an asset protection network that is legal on the outside and hidden on the inside from the aspects of legal interpretation and cross-border structure design. • These professionals can often find or design ways to legalize funds by using legal "loopholes", but this is usually done through "word games" permitted by the law rather than direct accusations of violating legal provisions. It should be emphasized that the above description is mainly a summary of the means involved in some cases and reports. In practice, such loopholes are gradually being patched due to the improvement of the legal environment, international cooperation and information sharing levels of various countries. In addition, the abuse of these means is a serious violation of the law both morally and legally. Once investigated, it will not only damage the public interest, but also lead to serious legal consequences. In short, for any attempt to use legal loopholes to evade responsibility, regulators and judicial organs in various countries are constantly strengthening their identification and crackdown efforts to ensure that the law has both "rigid constraints" and the ability to "correct in a timely manner."