involved extensive field-based observations including with jurisdictions experiencing conflict or subject to sanctions …. Findings This paper finds that a recalibration of the sanctions architecture is required and that a new equilibrium needs to be … sets out that the foreign policy intention of economic sanctions, when combined with licensing complexity and other risk …

not hamper the prosecution of individuals. Practical implications Setting sanctions applicable to individuals and … proportionate to the crime would contribute to deter financial misconducts. Originality/value The value of the paper is the …

Introduces the subject of asset concealment by remarking that hiding wealth derived from organised crime is common in …, followed by recent statistics of money laundering offences under the Organised Crime Countermeasures Law; there have been many …

Crime Authority, and the Swordfish task force; criminal tax weapons of the Australian Tax Office include public fraud … income, and recent reforms in the shape of the Proceeds of Crime Bill Part VI. Details the pioneering work of the US Internal … Revenue Service’s Criminal Investigation Division, beginning in 1920 and continued by Senator Kefauver and Attorney …

motivated crime, corruption, smuggling and trafficking, and the impact of technology. Reviews finally the techniques of money … laundering, relating it to the evasion of sanctions and embargoes, and the attempts to counter it and pursue the proceeds of … crime, stressing the differences between terrorists and ordinary criminals.  …

possible cases: the criminal proceeds are in the USA but the defendant is abroad, the money is in the USA but the crime was … committed abroad, the criminal is in the USA but the property is abroad, the crime was committed in the USA but the criminal and …Describes how asset forfeiture works in the USA; both civil and criminal forfeiture of property are used to recover …

to disguise the criminal origin of assets, but the Canadian regime is now one of the world’s broadest. Reports the …

. Clarifies the concepts of forfeiture and confiscation. Outlines the 1998 Prevention of Organised Crime Act (POCA) and considers … criminal asset forfeiture. Includes a short discussion of corresponding provisions in US law. Suggests that, as legislation …