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The purpose of this paper is to illustrate the growing problem of cross‐border fraud, assess the structures that have emerged to deal with it, identify weaknesses and make the case for a new international body to lead the fight against cross‐border fraud.

This paper reviews various primary and secondary resources drawn from around the world to assess the current infrastructure for addressing cross‐border fraud.

The paper finds various gaps as well as examples of good practice in the fight against cross‐border fraud. However, to have a meaningful impact it is concluded a new international body is required.

The paper is largely focused upon the English speaking world and the European Union and does not explore the nature and response to the problem beyond these areas, other than in current international led responses.

The findings have implications for national and international bodies in considering appropriate ways forward in creating stronger infrastructures to counter cross‐border fraud.

This paper will be useful to policy‐makers and the law enforcement community in considering options for the future and is the first to advocate a new international capacity to fight cross‐border fraud.

This paper argues that illegal businesses associated with the Republican Movement in Northern Ireland are extremely profitable. It raises the question of what happens to the profits concerned. Is there a single major laundering operation to be discovered, is the operation decentralised to individual areas or units, or does the money vanish in bogus cost‐accounting somewhere inside the Movement?

The issue of concurrent jurisdiction over cross-border crimes has become common in a globalizing world, while the rigid compliance with territoriality and active personality jurisdiction has created a legal vacuum for cross-border crimes in many situations. The jurisdiction dispute between mainland China and Taiwan over cross-border telecom fraud crimes is a good example. In recent years, the Ministry of Public Security of the People’s Republic of China cracked down a series of cross-border telecom fraud crimes against mainland residents and extradited suspects to mainland China. Given a certain proportion of Taiwan residents in criminal gangs, the Taiwan side raised jurisdiction objections, arguing that mainland China had no right to exercise jurisdiction over Taiwanese criminals. The essence of the jurisdiction dispute between two sides is the concurrence of Taiwan’s right to exercise active personality jurisdiction and the mainland’s right to exercise passive personality jurisdiction. The purpose of this paper is to analyze the connotation of different jurisdiction principles (namely, territorial, active personality, protective and passive personality jurisdiction) and reinterpret their prioritization of applicability from a jurisprudential perspective, and thus, enhance the theoretical basis for resolving the issue of concurrent jurisdiction over cross-border crimes.

By reviewing the historical trajectory of major jurisdiction principles since the 1920s, and studying the specificities of the case in this context, this paper argues that territorial jurisdiction and active personality jurisdiction have presumed priority but not an absolute priority for resolving the issue of concurrent jurisdiction. The applicability of protective and passive personality jurisdiction could precede the former provided the jurisdictions of territoriality or active personality are inadequate, incompetent or lack of motivation to combat crimes, which harm other jurisdictions.

The developmental trajectory and contemporary connotation of major jurisdiction principles suggests that the legitimacy of the mainland’s exercise of passive personality jurisdiction over Taiwan criminal suspects lies in the urgent need to recover mainland victims’ significant property loss, the incompetence of Taiwan in detecting and prosecuting telecom fraud crimes committed by Taiwanese residents and targeting mainland victims and that the mainland has guaranteed the Taiwan side’s right to be timely informed and fully participate in its exercise of criminal jurisdiction over crimes involving Taiwan suspects.

Current literature on jurisdiction doctrines mainly uses a historical or descriptive approach to reveal the attitudes of different countries toward jurisdiction principles, which helps little in resolving the issue of concurrent jurisdiction over cross-border crimes in an era of globalization. This paper uses an interpretative approach, reinterprets the contemporary connotation of different jurisdiction principles and redefines the criteria for determining their prioritization in the context of the specificities of a case. It is expected to update the academic literature for resolving concurrent jurisdiction, fill the legal vacuum for combating cross-border crimes created by rigid compliance with territorial jurisdiction, and meanwhile relieve concerns about abuse of extraterritorial jurisdiction as it provides concrete standards for weighting the applicability of jurisdiction principles.

The paper sets out to study value added tax's (VAT's) exposure to missing‐trader or carousel fraud and possible countermeasures, their costs and benefits.

It studies the modus operandi of network fraud by distinguishing it from individual evasion. Drawing on the experience of Bulgaria, it discusses the costs and benefits of the principle of joint liability and of the VAT account, the latter being tried so far only in Bulgaria.

The study concludes that the possible solutions are in the field of optimizing risk management and the application of the principle of joint liability rather than through tighter controls at entry and on the conduct of business.

Confronted with the drastic increase of carousel fraud, the European Commission identified the urgent need of a coherent strategy to combat it. Yet, neither the literature nor the practices of tax and law enforcement have addressed the threat adequately. Tax evasion literature is focused on the drivers and deterrents of individual evasion, while studies of VAT network crime rarely consider the preventive instruments' extra compliance costs for taxpayers. In this context, Bulgaria's unique experience with the VAT account provides useful insights to policy makers about its limitations and the application of the joint liability principle.

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid collection and remittance of tax on their sales.

In this paper, we search for the solution to this problem through the analysis of three tax collection models: vendor, financial institution, and internet service provider (ISP). In addition, we examine administrative tools that enable more effective collection as well as inducements for taxpayers or collection agents to carry out their responsibility.

We conclude that the ISP collection model is not feasible at this time. On the other hand, we find that the vendor model, when supplemented with appropriate administrative tools and inducements, and the financial institution model, both represent viable options for policymakers to consider.

Using the Internet to carry out their schemes, fraudsters now have access to the consumers of the world as well as the potential to destroy the image of an entire country. One particular type of Internet fraud, known as the Nigerian money fraud, has become associated with that nation, damaging the brand equity of the country and its region, Africa. The purpose of this article is to discuss the impact that the electronic version of the Nigerian money fraud may have had on the brand equity of Nigeria and Africa and what steps can be taken to diminish these negative effects.

The aim of this paper is to show evidence and to quantify with forensic econometric methods the impact of the missing trader fraud (MTF) on European carbon allowances markets. This fraud occurred mainly between the end of 2008 and the beginning of 2009. In this paper, the financial mechanisms of the fraud are explored and the impact on the market behaviour, as well as the consequences on its econometric features.

In a previous work, the first and second authors showed that the European carbon market is strongly influenced by fundamentals factors as oil, energy, gas, coal and equities. Therefore, the authors calibrated arbitrage pricing theory‐like models. These models enabled the impact of each factor on the market to be quantified. In this study, the authors focused more precisely on spot prices quoted on Paris‐based Bluenext market over 2008 and 2009. During this period, a significant drop in performances and robustness of the model and a reduced sensitivity of carbon prices to fundamentals was observed.

The authors identify the period where the market was driven by MTF movements and were able to measure the value of this fraud. Soon after governments passed a law that cut the possibility of fraud occurrence the performance of the model improved rapidly. The authors estimate the impact of the value added tax extortion on the carbon market at €1.3 billion.

This paper describes the first study that attempts to prove and quantify scientifically the MTF on emission markets.

The purpose of this paper is to recognize that organized crime and terrorism do not always operate independently from each other but, at times, rely on each other to create synergistic outcomes and use the same tactics and methods to advance their goals such as the use of fraud.

Sources of information consisted of scholarly articles and articles retrieved from the web.

Findings suggest that over time the crime‐terror nexus has increased its collaborative nature and terrorists have adopted the use of fraud schemes that were initially believed to be methods used only by organized crime to finance their organizations and goals.

This paper serves as a useful guide to alert and educate anti‐fraud professionals, law enforcement and policy makers of the nexus between organized crime, terrorism and fraud and that fraud should not be viewed as a peripheral issue in the crime‐terror nexus.

The purpose of this paper is to develop and test a model of the uncertainties and benefits influencing the repurchase intentions of buyers in cross-border e-commerce (CBEC).

The authors draw on the valence framework to hypothesize effects of positive valences (utilitarian benefits) along with negative valences (pre- and post-contractual uncertainties) on buyers’ repeat purchase intentions. Data were collected using an online survey from 378 international B2C buyers on a CBEC platform in China.

Results explain 51.4 percent of the variance and reveal that overall value, as determined by monetary saving, convenience and product offerings as positive valences, exerts the strongest effect on repeat purchase intention. However, negative valences remain significant, and are particularly salient for female shoppers.

The authors extend the valence theory into the study of repeat purchase behavior and contribute to much needed literature on why consumers return to repurchase from a CBEC platform.

Repeat purchase and loyalty of online consumers is essential for success of e-commerce providers. The results help online providers competing in international markets understand how buyers form repurchase intentions based on their evaluations of both value and uncertainty.

Buyer behavior in CBEC has received relatively less attention than domestic e-commerce. This paper is among the first to examine how both positive and negative valences combine to effect repurchase intention of international buyers in CBEC.

Though many studies and reports have been published about the scale of identity fraud (IDF), no work has been done on developing models to measure IDF. The purpose of this paper is to propose a measurement model for IDF and test the validity of that measurement model.

After providing a background on the concepts of IDF, the paper discusses the related term, identity theft. Next, a measurement model is developed, based on the current practice of measurement of IDF in four countries. Exploratory factor analysis (EFA) is used in identifying the indicators and factors of IDF. After the EFA is conducted, confirmatory factor analysis is employed to test the validity of the measurement model. These tests are conducted using the data collected from Canadian financial institutions.

The review of the current empirical studies suggests that IDF should be assessed using a measurement model with 33 indicators to measure five factors of IDF. However, the analysis of Canadian financial institutions suggests that a measurement model that includes 27 indicators and four factors is most appropriate for the data.

The measurement model developed in the present paper is based on an examination of a sample of financial institutions in Canada. Hence, the results of this paper cannot be generalized to organizations in other sectors of the economy. Further studies in other sectors of the economy are required to identify industry‐specific measurement model.

This paper is the first approach toward developing a model for measuring IDF.

This paper is the first study that attempts to scientifically identify and validate a measurement system in the area of IDF.