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Transaction laundering has become an increasingly intricate and rampant form of financial misconduct in the age of digital commerce. This research paper conducts an exhaustive examination of this issue, categorizing the various techniques criminals use to highlight areas where existing risk management practices could be further refined. Amid escalating regulatory scrutiny of both financial and nonfinancial entities, the paper stresses the implications of not meeting regulatory standards. As a novel contribution, this study advocates for a shift in risk management strategies. It argues that entities under obligation should harness advanced technological methods to counter transaction laundering challenges effectively. The study serves as a relevant guide for online businesses aiming to strengthen their measures against transaction laundering. For future work, the potential effectiveness of technology-driven countermeasures deserves further scrutiny.

This study used a conceptual legal research method, using a library-based doctrinal legal research approach with a conceptual legal perspective, drawing from existing literature. This study reviewed primary and secondary legal sources, including case law and provisions of the Money Laundering (Prohibition) (Amended) Act, 2012, and the Terrorism (Prevention) Act 2013 (as amended). This study also assessed the provisions of the Economic and Financial Crimes Commission (Establishment) Act, Laws of the Federal Republic of Nigeria, 2004. This research further incorporated a blend of archival and secondary legal sources. This study conducted comparative analyses, examining the legal frameworks of Canada, the UK, Hong Kong and China alongside Nigeria to identify potential lessons for enhancing Nigeria’s legislation concerning money laundering and terrorism financing. This study also assessed problems and derived insights from the study’s findings. This research method was chosen to establish the credibility of the findings regarding the issues of money laundering and terrorist financing.

The analysis uses a comprehensive network dataset, encompassing ties among individuals and businesses in the Netherlands from 2005 to 2019. It integrates administrative data, including family ties, shared bank accounts and employment history, with corporate information and ownership relations from the Chamber of Commerce. Criminal data related to police interventions, legal convictions and suspicious money laundering transactions are linked to these networks. This unique approach overcomes the scarcity of large empirical datasets in criminological research, offering valuable insights into criminal network behavior and dynamics. Understanding how criminal networks adapt to anti-money laundering policies aids regulatory authorities in designing more effective and efficient measures while also enhancing the tools available to enforcement authorities for detection and investigation.

AML policies are often criticized for their high costs relative to the perceived benefits. This paper's method avoids dark number estimations and relies on high-quality administrative data. The theoretical contribution includes an examination of specialization, competition and collaboration within criminal networks. The empirical aspect uses a unique dataset and emerges as a methodology for evaluating the effects of AML policy measures using temporal cluster analysis.

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption (2023) and the Proposal for a Directive on Asset Recovery and Confiscation (2022). This paper aims to discuss these developments from the perspective of the UNCAC, to identify missing elements in the EU’s asset recovery mechanisms.

Critical approach towards EU anti-corruption policy (discussing the problems and solutions). Review of EU developments in asset recovery law.

There is a political will on the part of the EU to fight corruption through the rules enshrined in the UNCAC. However, improving EU law by introducing a new type of confiscation of unexplained wealth and criminalising illicit enrichment, without establishing convergent rules for the return of corrupt assets from EU territory to the countries of origin, cannot be seen as sufficient action to achieve the UNCAC’s objectives. In modelling mechanisms of the return of assets, the EU should search for solutions to overcome the difficulties resulting from the ordre public clause remaining a significant factor conditioning mutual legal assistance.

This paper discusses the possible input of the EU, as a non-State Party to the UNCAC, to advance implementing the UNCAC solutions on asset recovery by establishing convergent rules for the return of corrupt assets from EU territory to countries of origin.

This chapter explores the nature of military law and IHL during the cold war period. It explores what treaties were completed, Additional Protocols I and II of the 1949 Geneva Conventions, the ad hoc international tribunals of the 1990s and 2000s, and examines the ICJ’s ruling of the legality of nuclear weapons.

This chapter examines the explosion in International Humanitarian Law between the US Civil War and World War I. The primary foci are the Hague Conventions on land warfare and the Geneva Conventions for the sick and wounded. This body of treaties is the foundation of IHL and the modern laws of war. Most of central issues in the international laws of war emerge in this period.

This study aims to understand the investments made by Indian MNCs in different tax havens to optimize their tax liabilities. The study also aims to provide insights into the conceptual framework of such practices, highlighting potential benefits and risks and providing policy recommendations that promote transparency, fairness and sustainable economic practices.

The study involves a combination of quantitative and qualitative approaches. The quantitative aspect analyzes investments made by Nifty 50 companies in tax haven jurisdictions from the financial data of the parent company from 2019 to 2023. The qualitative aspect involves a conceptual framework developed from previous studies and examining the role of various organizations in combating tax avoidance. This mixed-method approach enables a comprehensive understanding of the motivations, impacts and regulatory responses related to the use of tax havens.

The paper provides conceptual and descriptive insights on investments made by Indian MNCs in tax havens during 2019–21 to save tax. The study suggests that while investing in tax havens, businesses give more priority to ease of doing business and other considerations such as a lower tax rate.

The present study suggests policymakers about the effectiveness of current tax laws and their enforcement, highlighting loopholes and potential avenues for modification.

This paper assesses the reasons for Indian MNCs starting subsidiaries and making investments in different tax haven jurisdictions and suggests appropriate measures to avoid the menace of tax havens.

This chapter focuses on the US Civil War of 1861–1864, the application of the laws of war to a civil war, and gives great attention to US Army General Order 100 (aka The Lieber Code), the first set of laws to direct and constrain the behavior of troops in the field.

As a growth industry in the international tourism segment market, halal tourism domestic policy should align with General Agreement on Trade in Services (GATS) as an international trade in services regulation. This paper aims to examine Indonesia’s halal tourism policy and its intersection with obligations as a member state of the World Trade Organization (WTO). Particularly in balancing Indonesia’s international obligation and the right to regulate.

The present study uses normative legal research by analysing legal materials, primarily GATS and Indonesia’s halal tourism policy. By using this methodology, this paper seeks the normative ideal domestic approach that aligns with Indonesia’s international obligations within GATS.

Regional regulations primarily govern the halal tourism policy in Indonesia. The critical substance of the regulation is the mandatory halal certification for the implementation of halal tourism. This obligation may be incompatible with Indonesia’s commitment to liberalise the tourism sector under the GATS. The current legal framework gives rise to a lack of consistency in its application despite its adherence to the halal tourism standards established by the MUI. At the same time, the provincial and regent authorities lacked the authority to do so. The authors argue that halal tourism policy shall be promulgated in the national-level policy to settle this issue. This measure is necessary to mitigate conflicts between prevailing norms and Indonesia’s international commitments within GATS. Therefore, Indonesia can uphold both its international obligations and national interests.

This paper presents a novelty contribution by highlighting the absence of prior research examining Indonesia’s adherence to its international commitments under the GATS in formulating domestic legislation on halal tourism. To close this gap, this study suggests that national legislation governing halal tourism should consider international obligations in the tourism sector under the GATS.