The current socio-economic and political context of Bangladesh makes the country particularly vulnerable to illegal transfer of assets outside the country as a result of which Bangladesh faces a range of money laundering threats. The most common offences generating substantial criminal proceeds,...

Purpose – The article aims to rely on the global wealth chains theory to study the effect of tax amnesty on anti-money laundering (AML) in Bangladesh. This theory is an analytical framework intended to identify how wealth is repackaged and disguised to move it out of spheres of state...