Purpose This study aims to review the current EU approach to regulating crypto assets. It highlights the key points, opportunities and risks of the MiCA regulation, which is designed to provide a comprehensive regulatory framework for digital assets in the EU. Design/methodology/approach To do...

Purpose The purpose of this paper is to illustrate threefold how hawala banking poses a problem for Swiss banks implementing anti-money laundering (AML) and anti-terrorist financing (ATF) policies as a fulfilment of Switzerland’s UN commitment. Design/methodology/approach The first author...

Purpose The purpose of this article is to determine how terrorist financiers have continued to exploit hawala banking in German-speaking countries, despite regulations in place to prohibit this. Design/methodology/approach The first author interviewed compliance officers and suspected criminals...

Purpose This study aims to examine the possibility of laundering money through the United Arab Emirates (UAE), the perceived risk and the stark reality. That money laundering prevention mechanisms are being circumvented is evident by reference to the international assessments by the Financial...

Purpose The purpose of this paper is to discuss the practical problems which Swiss financial service providers face following the government’s decision to implement economic sanctions. Design/methodology/approach The practical problems of implementation are based on the identified methods of...

Purpose This paper aims to explore the effect of corruption in the Eastern European legal system as it implicates German-speaking jurisdictions in cases of international cooperation, especially pertaining to white-collar crimes and mutual legal assistance. This field report considers how during...

Purpose The European Union’s Whistleblower Directive (WBD), or formally the “Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons reporting infringements of Union law” seeks to establish a uniform standard for whistleblowing...

Purpose The threat of cybercrime is pervasive. Corporations cannot be convinced, out of sheer luck or naïve conviction, that they will remain unaffected. When targeted, the stark reality is that a company also incurs a liability risk. This paper aims to explore the boundaries of liability...

Purpose Through the lens of ethical appreciation, this paper aims to discuss what it means for a company to claim taking responsibility for its supply chain and whether this is a reasonable demand to make by corporations. Design/methodology/approach The place of ethics in economic and...