... Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Money laundering European Union Asset recovery offices (AROs) Asset tracing Confiscation Criminal proceeds Criminals and criminal organizations often operate across borders and use sophisticated methods...

... enforcement, those involved in prosecuting or defending money laundering cases and regulated persons assessing their money laundering risks and disclosure obligations. Asset tracing Money laundering Proceeds of crime Criminal evidence Tax evasion As we observed previously, at D1’s trial...

... be amended or lifted: The effectiveness of confiscation depends on the effectiveness of asset tracing, which is often complicated by sophisticated money laundering methods (Riccardi and Levi, 2018 ; Falletti, 2003). Tracing the proceeds of criminal activity would not be possible without...

... a comprehensive analysis of the Spanish financial ownership file, a topic not yet explored in great detail, and could be useful for other legislatures intending to implement similar systems in their countries. Regulations Spain Money laundering Data protection Asset tracing Financial accounts...