Table of contents
Offshore Asset Protection Trusts: Tax Planning or Tax Fraud?
Harvey M. Silets, Michael C. DrewFor someone seeking to place his assets out of the reach of creditors, Offshore Asset Protection Trusts (OAPTs) offer the potential settlor secrecy, control, choice of law and…
Australia: Attitudes to Extending the Scope of Anti‐Money Laundering Legislation
Jackie JohnsonAs anti‐money laundering legislation is refined, expanded and adopted more readily by an increasing number of countries, criminal elements are finding the need to seek the…
The Wolfsberg Anti‐Money Laundering Principles
Kris HinterseerOn 30th October, 2000, a new initiative to combat money laundering was unveiled. What differentiates this initiative from many of the existing initiatives is that it has been put…
Discretion and Decision Making in Money Laundering Prosecutions
R.E. Bell‘Recovering the Proceeds of Crime’, a report by the Performance and Innovation Unit of the Cabinet Office, observed that, historically, there have been very few prosecutions for…
The Need for Efficient International Financial Regulation and the Role of a Global Supervisor
Kern AlexanderThis paper examines the need for international regulation of financial markets and suggests the possible role that a global financial supervisor might play in providing effective…
Drug Kingpins and Blacklists: Compliance Issues with US Economic Sanctions: Part 2
Peter L. FitzgeraldThe proliferation of sanctions programmes over time, each with its own set of regulations and its own peculiar blacklist, makes it more difficult for OFAC to administer the…
The Dangers of New Technology — Laundering on the Internet
Steven PhilippsohnOut of all the recent surveys, perhaps two statistics are of greater significance than others:
ISSN:
1368-5201Online date, start – end:
1997Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Dr Li Hong Xing
- Prof Barry Rider