Table of contents
The Protection of Offshore Confidentiality: Policy Implications and Legal Trends
Rose‐Marie B. AntoineThe principle of offshore financial confidentiality is a controversial issue in offshore law. On the one hand, offshore jurisdictions view confidentiality in financial matters as…
Deciding to Fight Corruption
Denis OsborneHonest people the world over have always fought corruption. ‘Everyone’, everywhere, complains about it. Now there is increasing awareness of the damage caused by corruption to the…
Investigations into White‐Collar Offences and the ‘Sick Man’ of France
Peter JohnstoneIn England and Wales the Crown Prosecutor is a lawyer who is independent from the investigation and is charged with assessing evidence and evaluating whether a prosecution should…
Ethics in Governance: Developing Moral Public Service
Jon MillsThe topic of ethics in government is hardly new. From Greek democracy to the current day, we have struggled to maintain morality and ethics in governing our societies and have…
Leave to Act as a Company Director Following Disqualification: Re Barings plc
Adrian WaltersThe decision of the Secretary of State for Trade and Industry to seek disqualification orders in the High Court against several former senior executives of Barings under the…
Policing Plastic
W.A. WattsThe adage ‘prevention is better than cure’ has merit in all areas of crime management — after all, most victims of crime would far rather not suffer from it in the first place…
Protecting Economic Well‐Being: The Paradox of Economic Espionage
Kirstie BestThe Security and Intelligence Services (known as MI5 and MI6) have statutory authority to act in respect of the economic well‐being of the UK. The Security Service Act 1989…
Antonelli v Secretary of State for Trade and Industry (1998) 1 All ER
Jason D. HainesMr Samuel Antonelli, the appellant, was a property agent, who accepted that he was conducting an estate agent's business in the UK until 1985. Earlier in his life he had worked in…
Fraud on the Revenue: Emerging Cyber Cash, Cyber Banks and Fraud
William F. BrutonAs the telegraph, telephone and wireless radio change the way people communicate, so the Internet has revolutionised the communications systems. Criminal activity has been around…
Australia: ‘Big Bang’ — The Implications
George GilliganThe purpose of this paper is to provide some reflections on the Australian experience of ‘Big Bang’ regulatory reform. The analysis is confined to the recent legislation passed on…
France: International Judicial Cooperation in the Fight Against Economic Crime
Elisabeth PelsezIn an interview given to a French magazine in July 1998, the Public Prosecutor for Geneva, Bernard Bertossa, a signatory to the Geneva Appeal, made the following statement about…
Russia: Legality of Russian Offshore Companies and Accounts in Regard to the Problem of Revenue Collection in Russia
Timur SinurayaThe Russian Government is not only corrupt — it is a thief which steals money from its own citizens by imposing taxes, hard currency regulations and custom duties. Therefore the…
ISSN:
1359-0790Online date, start – end:
1993Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider