On the same day, Low sent $54.75 million from that account to one that Larry Low had recently opened, also with BSI in Singapore. From there, only hours later, $30 million was sent to Switzerland, digitally moving to Asia and back on the same day, landing in the account of another Low-controlled company at Rothschild Bank in Zurich. This was layering, the process of hiding money’s origins through a complex maze of transactions—a crucial instrument in the money launderer’s tool kit. In this case, Rothschild’s compliance department could only see money coming from Larry Low to Jho Low. By this
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