Table of contents
International Approaches to Combating Financial Abuse and Promoting Stable Financial Markets
William WitherellThe Organisation for Economic Cooperation and Development (OECD) governments recognise that the economic and social benefits of open markets for international trade, investment…
Wealth Hidden, Tax Evaded: Strategies for Revelation
Elizabeth MontanoThe Australian Transaction Reports and Analysis Centre, known more widely under its acronym AUSTRAC, is both specialist anti‐money laundering regulator and financial intelligence…
‘Underground’ Banking in Russia
Alena V. LedenevaJust as the August 1998 financial crisis overturned the predictions of a Russian boom, the quick post‐crisis recovery of the Russian economy came as a surprise too. It has almost…
Towards a Clean World
Andrew EdwardsIn all its many manifestations, economic crime remains a threat to civilisation.
An Introductory Who's Who for Money Laundering Investigators
R.E. BellIt is now generally recognised that, when investigating acquisitive crime, investigators must focus not just on obtaining evidence of the commission of the underlying crime…
Surviving the Challenge: The Constitutionality of the Drug Offences (Forfeiture of Proceeds) Act
Bryan SykesThe Drug Offences (Forfeiture of Proceeds) Act (the Act) was passed in 1994 by the Jamaican Parliament in fulfilment of its obligations under the 1988 Convention Against the…
‘Harmful’ Tax Competition and the Future of Offshore Financial Centres
Terry DwyerOffshore financial centres are coming under increasing pressure from both the OECD and the European Union. They are seen by many bureaucrats and politicians in OECD countries as…
Globalisation and the Offshore Dimension — Building Integrity, Confidence and Cooperation
Carlo SantiniThe theme of this paper is the connection between economic crime and the globalisation of economies and markets. It is a broad topic, rich in literature, but where there is still…
Taxation and Money Laundering: A Personal View
Howard FlightFour years ago, a partner of one of the City's most eminent law firms expressed to me their concerns at the relatively new interpretation of the 1995 UK money laundering…
Abuse of Power: Starting the March to Restoring the Competitive Advantage of International Financial Centres
Peter D. MaynardA lesson from the World Trade Center attack is that you do not define a religious, ethnic or racial group based on the bad people in that group. The vicious and unconscionable…
Informal and Formal Money Transfer Networks: Financial Service or Financial Crime?
Shahid Nawaz, Roddy McKinnon, Robert WebbPrior to the events of 11th September, 2001, international cooperation in the field of global financial crime prevention was already well established. Prompted by separate…
Dirty Money, Tax and Banking: Recent Developments Concerning Mutual Legal Assistance and Money Laundering in the Caribbean Region and the Region's Responses
Fitz‐Roy DraytonThe Caribbean has been the focus of a lot of attention over the last year with respect to money laundering. This paper will firstly examine the main international initiatives…
Civil Forfeiture of Proceeds of Crime in Australia
David Lusty‘It is incorrect to view the recovery of the profits of unlawful activity as a part of the criminal justice process and, as such, justifiable only on the basis of a prior finding…
ISSN:
1368-5201Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider