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dc.contributor.advisorFernandez, Lovell
dc.contributor.authorZoppei, Verena
dc.date.accessioned2015-08-27T09:52:03Z
dc.date.available2015-08-27T09:52:03Z
dc.date.issued2012
dc.identifier.urihttp://hdl.handle.net/11394/4448
dc.descriptionMagister Legum - LLMen_US
dc.description.abstractThis paper discusses the progress of international anti-money laundering (AML) law with regard to making tax evasion a predicate offence for the crime of money laundering (ML). This paper will focus particularly on the recent amendments that the Financial Action Task Force (FATF) made to its 40 + 9 Recommendations. The FATF Recommendations are recognised as the global AML standards. The amendments to these have resulted in tax crimes being made designated offences for ML. The aim of this paper is to reconstruct the rationale behind this change and to assess the implications of bringing fiscal crimes under the AML regime.en_US
dc.language.isoenen_US
dc.publisherUniversity of the Western Capeen_US
dc.subjectPredicate crimesen_US
dc.subjectTax crimesen_US
dc.subjectMoney launderingen_US
dc.subjectAnti-money launderingen_US
dc.title“Tax evasion as a predicate offence for money laundering”en_US
dc.typeThesisen_US
dc.rights.holderUniversity of the Western Capeen_US


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