Tax crime as predicate offence to money laundering

Bibliographic data

Bibliographic data

Description

Persistent identifier:
000395744
Title:
Tax crime as predicate offence to money laundering
Place of publication:
Vaduz
Publisher:
[s.n.]
Document type:
Monograph
Collection:
akadem.unili
Publication year:
2016
Copyright:
Liechtensteinische Landesbibliothek
Language:
English
Subtitle:
legal issues and risks in practice

Contents

Table of contents

  • Tax crime as predicate offence to money laundering
  • Table of Contents
  • Abstract
  • 1. Introduction
  • 2. International legal framework and national implementation
  • 2.1 International legal framework
  • 2.2 National Implementation
  • 3. Overarching Legal Issues
  • 3.1 The democratic and constitutional legitimation of the FATF
  • 3.2 The potential lack of proceed of crime when facing tax crime
  • 3.3 Offshore tax crime to be included as onshore predicate offence
  • 3.4 Criminal law and financial market law
  • 4. Risks in Practice
  • 4.1 defensive or offensive reporting by reporting entities?
  • 4.2 weakening of the existing AML/CFT-regime ressource-wise (private sector and public sector)
  • 4.3 The fruit of the poisonous tree: the use of stolen data in criminal and tax procedures
  • 4.4 Will voluntary disclosures still be possible and made if tax crimes have become predicate offences to ML?
  • 4.5 Will the FIUs become the long arm of the tax administration? Or have they already in certain countries?
  • 5. Conclusions
  • Reference list
  • List of abbreviations
  • Annexes

Full text

mu d UNIVERSITÄT 
LIECHTENSTEIN 
Tax crime as predicate offence to Money 
Laundering 
  
Legal issues and risks in practice 
Ralph Sutter 
Kappelistrasse 18 
9470 Buchs SG 
*41 81740 29 19 
sutter.ralph@bluewin.ch 
FS110090 
Master's thesis 
to obtain the degree of 
Master of Laws in Banking and Securities Law (LL.M.) 
University of Liechtenstein 
Executive Master of Laws in Banking and Securities Law (LL.M.) 
Assessor: Prof. Dr. Dirk Zetzsche, LL.M. (Toronto) 
Working period: 01.12.2015 to 29.04.2016 
Date of submission: 29.04.2016
	        

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