Journal of Money Laundering Control: Volume 11 Issue 2

Fraud and money laundering: the evolving criminalization of corporate non‐compliance

John L. Masters

The Corporate Veil is seen not only as a means of limiting individual civil legal liability but also criminal liability. This paper seeks to highlight that this philosophy is fast…

Tax evasion and avoidance typologies

Jeffrey Simser

The purpose of this paper is to explore tax evasion and avoidance typologies with a view to understanding how they work and the implications for those who handle the wealth of…

Exploitation of the insurance industry for money laundering: the Malaysian perspective

Haemala Thanasegaran, Bala Shanmugam

Owing to the vital role played by the insurance sector in the economic growth of a country, the purpose of this paper is to highlight the serious threat posed by money laundering…

Regulating the cross‐border movement of prepaid cards

Courtney J. Linn

The term “prepaid card” refers to the pre‐payment of value process, i.e. pay now and extract value later, and describes most of the prepaid/stored value products available today…

Organised crime and networking economy: models, features, dynamics and related approaches

Massimo Nardo

The purpose of this paper is to analyse more in depth the vision which is behind this formula of “organised crime” exploring to what extent it affects the interpretation and…

The influence of Christian moral ideology in the development of anti‐money laundering compliance in the west and its impact, post 9‐11, upon the South Asian Market: An independent evaluation of a modern phenomenon

Rowan Bosworth‐Davies

The purpose of this paper is to examine how the influence of Western Christian fundamentalist religious ideology has influenced the core thinking behind anti‐money laundering…

Passing the buck!

Angela V.M. Leong