1) Introduction; Domenico Siclari -- 2) AML Following the Risk-Based Approach; Pierpaolo Fratangelo -- 3) Beneficial Ownership and Effective Transparency; Roberto Formisani -- 4) AML and Network of Agents; Domenico Siclari -- 5) Risk Assessment; Pierluigi Tonnara -- 6) Tax Crimes Inclusion in...

This monograph offers a detailed analysis of the creation, pilot implementation, and possible wide adoption of the real property tax at the local level in China. Starting in 2003, as China’s economy gradually recovered from the Asian financial crisis that started in 1998, the real property...

Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors...

The editor has assembled a stellar group of experts to write about their areas of expertise. Topics include bureaucracy, corruption and tax compliance, public finance in developing economies, taxation in several former Soviet republics, Eastern Europe and China, taxation in the enlarged European...

In light of the 20th anniversary of the ruling in Francovich, Michael Haba analyzes the principle of Member State Liability, which provides a right to damages whenever EU law is breached by Member States. His research ascertains that the doctrine evolved through three stages before becoming the...

In order to measure the dynamics of flow-performance relationships for a multi-domicile sample, Simon Weiler applies existing flow-performance research methods to a broad set of European equity (UCITS) funds and proves that major findings (performance-chasing behaviour and a convex...

This book is published open access under a CC BY 4.0 license. This report transfers the Ecological Scarcity Method (ESM) to the EU and its 28 member states. It provides a powerful tool for unbiased environmental assessments in enterprises and surveys the current impacts and the targets published...

Chapter 1: European Union between the Big Bang and the Big Crunch -- Chapter 2: The Single European Market - challenges for doing business -- chapter 3: European Union Trade Policy -- Chapter 4: European Cohesion Policy.- Chapter 5: The relationship between EU competition and innovation in the...

This book focuses on factors impacting audit quality, and solutions to these problems. In addition to elaborating on legislation in the European Union and United States, the book also provides a thorough outlook of Turkish audit market from the point of view of auditing firms and their clients....

This open access, interdisciplinary book presents innovative strategies in the use of civil drones in the cultural and creative industry. Specially aimed at small and medium-sized enterprises (SMEs), the book offers valuable insights from the fields of marketing, engineering, arts and...