After setting up the relationship with a Cypriot bank, the name of a shell company was then chosen by Dr. K or another attorney at his firm, Gates said.
Manafort's lawyer suggested that the affair - which included a London pad, first-class plane trips and luxury hotels - cost up to $3 million.
Downing asked if Gates had submitted personal expenses to the Trump inaugural committee.
Gates' ongoing testimony on Tuesday - the sixth day of Manafort's fraud trial - came one day after he testified that he'd committed crimes with Manafort.
The transfers would usually occur when Manafort made requests for Gates to initiate them-often through a list of to-be-sent wire transfers provided by Manafort to Gates via email.
Ahead of that barrage, Gates implicated himself in a vast amount of criminal conduct on the stand, an apparent strategic decision by prosecutors as they hoped to take some of the steam out of the defense's questioning.
In an aggressive cross-examination on Tuesday, Manafort's lead attorney, Kevin Downing, said to Gates: "You stole from Mr. Manafort".
For this Manafort was paid US$4million a year, in quarterly payments of US$1million, Gates recalled, though at some point the currency switched from U.S. dollars to Euros.More news: Ruby Rose to Play Batwoman for The CW
Donald Trump's former campaign chairman Paul Manafort had 15 undisclosed foreign accounts and spent years hiding millions of dollars to evade tax, his former deputy has claimed. But he was consistent in saying he was now telling the truth and that there was a "strong record" to support his key assertions: that Manafort directed him to hide money from the IRS and fake financial documents to get bank loans. And the fact that after loaning Manafort millions of dollars Calk became an economic adviser to Trump casts doubt on Trump's famous pledge to "drain the swamp" and puncture the rampant influence peddling in Washington. Regarding a trading company Manafort had started with a partner in 2011, he asked with deep scepticism: "You're asking the jury to believe Mr Manafort authorised another US$250,000 as a bonus?" "In reality, it was basically money moving between accounts", Gates said.
Gates acknowledged during testimony on Monday to embezzling money from Manafort.
Manafort is charged with 18 counts of bank and tax fraud, and his trial in Alexandria, Va., is the first to be brought on by indictments from special counsel Robert Mueller. Cindy Laporta, one of the accountants, also testified that Manafort and Gates had used phony loan documents to improperly reduce Manafort's income and lower his tax bill.
As for the bank fraud charges against Manafort, prosecutors presented the most compelling evidence yet that he knowingly inflated his income when applying for loans. "Mr Manafort worked with the local political officials and helped implement policy initiatives based on the campaign promises". Gates has already pled guilty to two counts in Mueller's probe and testified against Manafort as part of a plea deal with the special counsel's office.
It's a practice he has admitted to doing to the tune of hundreds of thousands of dollars from Manafort, and under pressure from Downing, he agreed that it could be called embezzlement.
During the testimony, Manafort did not stare Gates down as he did Monday.
Gates, who is awaiting sentencing, told jurors that he siphoned off money without Manafort's knowledge by filing false expense reports.
However, when Andres returned to the podium for another chance to question Gates, Gates said that Manafort did reach out to a Ukrainian businessman before his Federal Bureau of Investigation interview to get more information about the entity that the businessman used to pay him and to make sure that it was "clean", meaning it was only used to pay Manafort. When the trial broke for lunch, Manafort looked back at his wife, sitting in the front row, smiled and winked at her, followed by a quick shake of his head, seeming to indicate he was unfazed by the morning's testimony. In addition, he testified, he did not submit the required forms at Manafort's direction.