Editing Openai/68c18551-bf40-8009-91e4-72240cd3c3f3 (section)

===== Common (high-level) typologies seen in real cases and fiction =====

These are descriptions of patterns investigators have seen — not instructions.
* Fake investment in a film project A shell company or shady investor “puts money into” a film (often a low-budget or never-finished project). The investment is recorded on the books so the money appears legitimate.
* Overstated production budgets / fabricated expenses Inflated invoices or fake vendors are used so illicit cash is shown as production costs. Later, money can be shifted between entities supposedly to pay crews, vendors, or sub-contracts.
* Phantom services or vendors Paying non-existing companies or contractors; payments are recorded as legitimate line items but funds are siphoned back to criminals.
* Box-office manipulation or fake receipts For small releases, falsified ticket sales or distribution receipts can be created to show revenue that didn’t occur.
* International film tax-credit abuse Film tax incentives and rebates are attractive because they involve cross-border flows and third-party intermediaries. Criminals may route money through eligible projects to claim rebates or hide origins.
* Using cash-intensive parts of production Productions that pay many day-rate workers in cash give opportunities to mix in illicit cash and later account for it as wages or petty expenses.
* Buying and selling rights/royalties Inflated deals for distribution rights, merchandise or music royalties can move value around and justify transfers.