Table of contents
Who is Going to Do the Dirty Work against the Laundering of Proceeds of Corruption?
Michael C. SC BlanchflowerIf the central topic of this symposium had been corruption, then speakers would give estimates of worldwide corruption — both public and private. The figures would be in the…
Market Manipulation: An International Comparison
Wayne J. CarrollMarket manipulation is a general term covering a number of practices deemed harmful to the capital markets. Conduct that can lead to a violation of the market manipulation…
The Prosecution of Computer Crime
R.E. BellCriminals have always exploited technological advances and therefore the advent of the gun, the telephone and the car created new opportunities for crime. Similarly, the…
Implementing International Financial Standards in the Offshore Financial Centres
William WitherellOffshore finance, the provision of financial services to non‐residents, includes the traditional bank activities of the borrowing and lending of money together with other services…
Transparency versus Privacy: Reflections on OECD Concepts of Unfair Tax Competition
Terence Dwyer, Deborah DwyerHigh‐taxing European treasuries face grave problems as they try to finance redistributive welfare states having low birth rates and declining labour tax bases in an age of…
Taxation, Money Laundering and Liberty
Richard W. RahnMoney laundering is agreed to be a terrible crime. Government officials and their allies in the press seem on almost a monthly basis to demand new powers to deal with this menace…
E‐Fraud: Current Trends and International Developments
Harry S.K. TanWhen Peter Steiner published his famous cartoon in The New Yorker in July 1993 with the renowned caption ‘On the Internet, nobody knows you are a dog’, he succeeded in coining…
The Crime of Forgery
Mohammed B. HemrajForgery is not an oft‐discussed subject. Detailed discussion of forgery by banks and other financial institutions all over the world is a taboo, ‘for fear of sowing the seeds of…
The Criminal Liabilities of Directors to the Creditors of the Company: Section 458 Companies Act 1985
Gary ScanlanThe directors of a company owe certain duties to the company itself as a legal entity distinct from its members. They also owe duties to its shareholders in prescribed…
The Hiding of Wealth
Jürgen StorbeckLaw enforcement agencies as well as governments have made major efforts to deprive criminal organisations of their illegal gains, however, especially, if not exclusively when the…
Good Compliance — A Singapore Banking Industry Perspective
Sin Liang TanThe author was commissioned by the Association of Banks in Singapore (ADS) to redraft the ABS's Guidelines on Prevention of Money Laundering to replace its earlier guidelines…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider