Table of contents
KEY COMMENT
C.W. DicksonMoneyPolice and other fraud investigators consider that the most important source of raw money laundering intelligence is that provided by disclosures made to the National…
Tax Evasion and the Internet
Martyn J. Bridges, Peter GreenThe purpose of this article is to address the issue of tax evasion and the internet. While the internet has been the subject of growing media attention, the concept of tax evasion…
Money Laundering in the Market Place: Navigating in the Colombia Business Jungle
Michael M. RymanDoing business in Colombia can be a sobering experience for multinational companies. Recently, the CEOs of a variety of global multinationals and banks were surprised to read in…
Good Offices to Bad Governance: Towards International Rules against the Abuse of Off‐shore Companies
Paolo BernasconiCorruption, government inefficiency, the lack of transparency in the financial markets, the uncontrolled mix of public sector and private economy activity, the deficient…
Jobs, Crime and Money: Challenges for the G8 Summit in 1998
George StapleSince the abolition of exchange control in the late 1970s and early 1980s, it has been possible instantly to transfer money of any amount or denomination virtually anywhere in the…
Internet, Casinos and Money Laundering
Anthony Cabot, Joseph KellyMoney laundering, casinos and the Internet may become unavoidably intertwined in the next decade. Money laundering is the process by which criminals transform the money that they…
The United Nations Strengthens International Drug Control Efforts
Shazeeda AliFor three days in early June 1998 the General Assembly of the United Nations was imbued with an air of unity as members strove to find ‘common ground’ against the escalating drug…
Australia: Recent Amendments to the Financial Reporting Legislation
John CottonIn 1993 the operation of Australia's financial reporting legislation was reviewed by a Senate Committee (‘the Committee’). The Committee recommended numerous changes to the…
EU: The Perspective of the European Commission
Paolo ClarottiThe European directive on the prevention of money laundering was adopted on 10th June, 1991, and has been in force from 1st January, 1993 (even if not all the Member States have…
Gibraltar: An Overview
Benjamin J.S. MarracheGibraltar is a self‐governing British Dependent Territory, which has been part of the European Union since 1973, when it joined as a United Kingdom Dependent Territory under…
Italy: Suspicious Transaction Reporting: Recent Developments in Legislation
Carlo ZaccagniniConsidered from an international and comparative perspective Italian anti‐money laundering legislation appears rigorous and comprehensive. It includes general norms and…
Kuwait: Some Thoughts on Money Laundering
Ahmed Al‐MelhemMoney laundering is not considered a novelty on the international or local arena, nor has it become known only recently. What is new in this matter is the criminalisation of money…
ISSN:
1368-5201Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider