Table of contents
Erratum
This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/eb025849. When citing the article, please…
Preventing Tax Evasion through Money‐Laundering Legislation
Peter BurrellIn 1998 there was significant controversy about whether the UK money‐laundering legislation applied to the laundering of the proceeds of both domestic and foreign tax evasion…
Money‐Laundering Prevention: A 21st‐Century Spanish Inquisition
David KirkThe fight against financial crime, as we enter the 21st century, becomes daily more complex. Crime is said to be big, international, capable of destabilising small countries and…
Recognising and Reporting Money Laundering: How Well Should You Know Your Customer?
Andrew JacksonMoney laundering is as old as the hills. It simply has not always been dignified with such a grand title. The reason why, in the year 2000, groups of lawyers, bankers, regulators…
The New EU Draft Money Laundering Directive: A Case of Inter‐Institutional Synergy
Constantin Stefanou, Helen XanthakiSeen as one of the major international instruments in the fight against organised crime, the 1991 Money Laundering Directive 91/308/EEC has been the EU's main weapon in its…
The Global Detection and Deterrence of Money Laundering
Harjit S. SandhuCrime is becoming ever more international. This is a world where it is quicker to cross the Atlantic from Paris to New York than to traverse the city of Paris by road. This world…
Know Your Customer: What Happened and What Happens Next?
John J. ByrneNo one could have predicted the outcry from the industry, the public, Congress and the media on the know your customer (KYC) proposal unveiled on 7th December, 1998. For many…
India: Money‐Laundering Alert
B.V. KumarThe Bombay Stock Exchange (BSE) blew the whistle in respect of 20 companies who changed their names to suggest a shift in their focus to software‐related activities from their…
Jamaica: An Update on Money‐Laundering Legislation
Bryan SykesIn a previous volume of this journal Miss Shazeeda Ali made a brief analysis of the Jamaican Money Laundering Act (MLA) in which she made a number of important observations. Since…
The Netherlands: Anti Money‐Laundering Programmes — The Case of ING
Bert RavenstijnIn the last decade, the forces of globalisation have created new opportunities for organised crime and new challenges for legal systems and law enforcement. While the phenomenon…
New Zealand: Money Laundering: R v Liava'a
James RapleyOn 1st September, 1995 New Zealand acquired a specific money‐laundering provision in its criminal code: s. 257A Crimes Act 1961. As is often the case with new legislation, s. 257A…
Taiwan: An Examination of the Money Laundering Control Act
Shazeeda A. AliThe Money Laundering Control Act (MLCA) of Taiwan' promulgated on 23rd October, 1996 and came into force on 23rd April, 1997. To date there have been 13 prosecutions and two…
Tax Evasion: Update on the Proceeds of Crime Debate
Martyn J. Bridges, Peter GreenThis paper considers the argument that the financial benefit (or ‘pecuniary advantage’) derived from tax evasion does not represent the proceeds of crime for the purposes of the…
A look at the offence of ‘tipping off’ and whether the Court of Appeal has missed an opportunity to offer wider guidance on this subject
David de FerrarsIn the recent case of C v S, the Court of Appeal offered guidance to the financial community on how to meet a specific problem arising from statutory provisions to prevent money…
Is Government of India v Taylor really dead?
Toby GrahamThere has, for some time, been a debate over whether the proceeds of evasion of foreign taxes fall within money‐laundering legislation contained in s. 93 Criminal Justice Act 1988…
ISSN:
1368-5201Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider