.../beneficial-ownership concealment, asset transfers, procedural substitution, claim assignment and award-based debt collection). The courts’ reasoning consistently turns on continuity of control, temporal proximity between designation and the transaction and opacity/artificiality of the restructuring. Supreme...

... financial system integrity. Go Lisanawati can be contacted at: go_lisanawati@staff.ubaya.ac.id © Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Anti-money laundering strengthening Beneficial ownership Carbon tax Addressing climate change...

... The effectiveness of risk assessment depends on several factors such as the characteristic of the sector being observed, the specifics of each profession or business, changes at the level of awareness-raising and efficient and coherent supervision. Most deficiencies were observed in the area of beneficial ownership...

... in which freeports operate also helps to obscure beneficial ownership and illicit trade-based practices that frustrate authorities’ efforts to trace laundered monies and recover government taxes. Despite freeports’ trade offerings, stronger regulation is needed to prevent them from being abused for money...

... and digital currencies. The social implications are that virtual currency technology can be used to add protection to banking transactions and could also be considered for client identity information such as beneficial ownership. The originality of this paper is the topic of blockchain...

... and the importance of beneficial ownership information. This paper has implications for the international development and the global banking sector. It will also influence approaches to AML regulation, risk assessment and audit within the broader financial services sector. The originality of this paper...

... and empirical implications of the approach being used. Mohammed Ahmad Naheem can be contacted at: m.a.naheem@mayfaircompliance.com © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Beneficial ownership Customer due diligence Trade-based money...

... laundering compliance and Financial Action Task Force (FATF) guidelines on beneficial ownership. It links this information to the relevant IFF reports produced through Global Financial Integrity to highlight the connection between banking AML compliance and IFF transfers through the banking sector...

... and the money will be integrated into the financial sector (Ellinger et al., 2011 , p. 92). Financial crime Financial conduct authority Money laundering Beneficial ownership Politically exposed person In seeking to reduce the incidence of money laundering in the UK, the FCA...

... crime is also operating at a global level. It also emphasises that real estate remains a targeted sector for criminals seeking to launder funds. Money laundering Real estate Beneficial ownership Politically exposed persons China banking system Trade-based money laundering Money...

... updated and new emerging market risks appropriately addressed. This paper highlights some of the current and emerging AML risks for the banking and financial services sector. © Emerald Group Publishing Limited 2015 Beneficial ownership Risk based assessment Global banks Trade-based money...

... to be considered in any risk based framework and also to consider how an empirical model can try and prioritise the information and intelligence gathered through existing beneficial ownership and customer due diligence (CDD) systems. Design/methodology/approach – This paper uses an empirical example of money...