Table of contents
A square go: tackling organised crime where it doesn't want to be tackled
Kenneth MurrayThe purpose of this paper is to advocate the inclusion and development within law enforcement of relevant professional skills which will enable strategic analyses to be made of…
Compliance with international regulation on AML/CFT: the case of banks in Lebanon
Wassim ShahinThe purpose of this paper is to highlight and analyze the experience of banks operating in Lebanon in their compliance with international regulation on anti‐money laundering and…
Tax and the proceeds of crime: a new approach to tainted finance?
Michelle GallantThe purpose of this paper is to investigate latter‐day statutory initiatives imposing taxes on earnings tainted by crime.
The taxing business of money laundering: South Africa
Bernd SchlentherThe OECD recently identified tax crime as one of the top three sources of money laundering. In the context of increased acknowledgement that tax evasion, capital flight and money…
AML‐CTF: a forced marriage post 9/11 and its effect on financial institutions
Gauri SinhaThe purpose of this paper is to explain the incompatibility of anti‐money laundering (AML) and counter‐terrorist financing (CTF) measures as a hasty over‐reaction after 9/11…
The impact of reporting suspicious transactions regime on banks: Malaysian experience
Aspalella A. RahmanReporting suspicious transactions under anti‐money laundering (AML) laws creates a major dilemma for banks. On the one hand, failure to report suspicious transactions is an…
The viability of enforcement mechanisms under money laundering and anti‐terrorism offences in Malaysia: An overview
Guru Dhillon, Rusniah Ahmad, Aspalela Rahman, Ng Yih MiinThe purpose of this paper is to give a better insight to the legal society, practitioners and legislators of the working mechanisms of money laundering activities, as well as the…
ISSN:
1368-5201Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider