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

Description

Title:
Reference list
Document type:
Monograph
Structure type:
Bibliography

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

Reference list 
Brandl, Rainer, c/o LeitnerLeitner, Linz/Wien/Zürich, Steuerdelikte als Vortaten für Geldwäsche in 
Österreich, presentation given at the 12" AML/CFT Conference in Zürich entitled “ Aktuelle 
Entwicklungen in der Bekämpfung der Geldwäscherei und der Terrorismusfinanzierung”, organised 
by Kunz Compliance, Bern, www.compliance.ch. 
Bülte, Jens, „Finanzverbrechen als Vortaten der Geldwäscherei“, presentation given at the 17^ confer- 
ence on financial criminal law, Linz, Austria, on March 8, 2012. 
Burke, Edmund. Miscellaneous Writings. E. J. Payne, ed. Indianapolis, in: Liberty Fund, Inc., 1990. 
Library of Economics and Liberty [Online] available from 
http://www.econlib.org/library/LFBooks/Burke/brkS W v4c1 html. 
Commission de Surveillance du Secteur Financier (CSSF), Luxembourg, Circular 15/609, available 
from 
http://www.cssf.lu/fileadmin/files/Lois reglements/Circulaires/Blanchiment terrorisme/cssf15 609en 
  
g.pdf. 
Dannecker, Gerhard, c/o University of Heidelberg, Germany, Steuerdelikte als Vortaten für die 
Geldwüsche in Deutschland, presentation given at the 12" AML/CFT Conference in Zürich entitled 
* Aktuelle Entwicklungen in der Bekámpfung der Geldwascherei und der Terrorismusfinanzierung”, 
organised by Kunz Compliance, Bern, www.compliance.ch. 
Egmont Group of Financial Intelligence Units operational guidance for FIU activities and the ex- 
change of information, dated October 28, 2013, publicly available on the Egmont Group website at 
http://Www.egmontgroup.org/library/egmont-documents 
European Parliament, Report on the proposal for a directive of the European Parliament and of the 
Council on the prevention of the use of the financial system for the purpose of money laundering and 
terrorist financing, dated February 28, 2014, A7-0150/2014 (COM(2013)0045 — C7-0032/2013 - 
2013/0025(COD)), available from http://www.europarl.europa.eu/sides/getDoc.do?pubRefz- 
//EP//NONSGML+REPORT+A7-2014-0150+0+DOC+PDF+V0//EN 
  
58
	        

Cite and reuse

Cite and reuse

Here you will find download options and citation links to the record and current page.

Monograph

METS MARC XML Dublin Core RIS IIIF manifest Mirador ALTO TEI Full text PDF DFG-Viewer OPAC

Bibliography

PDF RIS

Image

PDF JPEG Master (TIF) ALTO TEI Full text

Image fragment

Link to the viewer page with highlighted frame Link to a IIIF image fragment

Citation links

Citation link to work Citation link to page

Image manipulation tools

Tools not available

Share image region

Use the mouse to select the image area you want to share.
Please select which information to copy to the clipboard by clicking on the link:
  • Link to the viewer page with highlighted frame
  • Link to a IIIF image fragment
Fullscreen Logo Full screen
  • First image
  • Previous image
  • Next image
  • Last image
  • Show double pages
  • Rotate to the left
  • Rotate to the right
  • Reset image to default view
Use the mouse to select the image area you want to share.
Please select which information to copy to the clipboard by clicking on the link:
  • Link to the viewer page with highlighted frame
  • Link to a IIIF image fragment