Journal of Financial Crime: Volume 14 Issue 4

Winning the information wars: Collecting, sharing and analysing information in asset recovery investigations

Anthony Kennedy

Recognising that financially related, personal information is the raw material of successful asset recovery investigations, the paper aims to examine the mechanisms which…

The rule of law: An essential component of the financial war against organized crime and terrorism in the Americas

Fletcher N. Baldwin, Theresa A. DiPerna

This paper aims to explore complexities of compliance with international and customary law when faced with terrorist threats. The paper's thesis asserts that terrorism cannot be…

Public awareness of corruption in Australia

Diana Bowman, George Gilligan

The aim of this paper is to examine public awareness and perceptions on corruption in Australia, a country that traditionally has been viewed as having relatively low levels of…

Tax and terrorism: a new partnership?

M. Michelle Gallant

This paper has the purpose of being a preliminary exploration of the link between taxation and the contemporary assault on the financial aspect of terrorism.

A critical appraisal of the role of UCLAF

Brendan Joseph Quirke

The purpose of this paper is to consider the mission of Unité de Coordination de la Lutte Anti‐Fraud (UCLAF); how it cooperated with Member States and how it accounted for its…

Capital movement through trade misinvoicing: the case of Africa

Maria E. de Boyrie, James A. Nelson, Simon J. Pak

The purpose of this paper is to identify capital flows due to trade misinvoicing in 30 African nations.

Countering cross‐border VAT fraud: the Bulgarian experience

Konstantin V. Pashev

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.

Fighting fraud - a missed opportunity

Rinita L. Sarker