Showing 1 - 10 of 104
Reports a case study concerning two individual defendants, SK and F, who were intermediaries in a case of large‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the circumstances in which intermediaries can be held...
Persistent link: https://www.econbiz.de/10014865218
Discusses the effect of globalisation of financial markets, especially the effects of international initiatives to improved financial probity and stability in offshore centres, with Jersey as the specific example. Argues that the effect on offshore centres is always positive, and that...
Persistent link: https://www.econbiz.de/10014865223
Comments briefly on the OECD report on Guernsey as an Offshore Financial Centre, one which is emphatically not a Non‐Cooperative Country or Territory. Focuses on the misuse of corporate vehicles for illicit purposes, and outlines the main objectives of the Report to ensure proper access and...
Persistent link: https://www.econbiz.de/10014865224
Describes briefly how France has recently adopted stricter rules for compliance in the fight against money laundering, and the role played by regulatory authorities in improving compliance; France was the first country to implement the FATF Recommendations in 2001, it has widened the scope of...
Persistent link: https://www.econbiz.de/10014865225
to the free economy, and includes provisions for economic crime. Outlines its provisions for corruption, which are … Articles 109‐113 of the Polish Criminal Code. Concludes that the laws against both corruption and money laundering indicate …
Persistent link: https://www.econbiz.de/10014865228
, pointing that conspiracy or attempt to commit corruption is now as culpable as the offence itself. Assesses how workable the …
Persistent link: https://www.econbiz.de/10014865240
corruption in particular. Traces the long history of corruption and attempts to suppress it, and defines the terms bribery and … corruption. Looks at the US legislation against corruption, focusing on the Racketeer Influenced and Corrupt Organizations Act … Enforcement Act (FIRREA) 1989 and most recently the PATRIOT Act 2001, which covers corruption as part of a wider response to the …
Persistent link: https://www.econbiz.de/10014865270
Defines on‐book and off‐book fraud: the former occurs when theft takes place after the recording of money on the victim company’s books, the latter when it occurs after recording, and types of such fraud can involve billing, payroll, expenses, cheque tampering, and register disbursement....
Persistent link: https://www.econbiz.de/10014865271
Analyses the underground economy in Poland as containing both hidden and illegal production: the former refers to illegal drugs, for example, and is not measured by the Polish Central Statistical Office, while the latter includes legal activities undeclared to the tax, customs, social security...
Persistent link: https://www.econbiz.de/10014865272
that there is little evidence of a change in attitudes towards investigation and prosecution of corruption that would …
Persistent link: https://www.econbiz.de/10014865273