...Haroun Rahimi The empirical data presented in this article draws from more than 83 semi-structured interviews with Afghan merchants, business leaders, hawaladars and judicial officials, conducted between March and August 2017 in five major provinces of Afghanistan, namely, Kabul...

... design is a comparative analysis of Afghanistan and the United Arab Emirates, using available FATF documentation and external sources. Findings The analysis shows that FATF is right in pointing out that ARSs are useful vehicles for criminals to move operational expenses and launder the proceeds...