... (FATF) standards. In this regard, three aspects are examined, namely, enforcement and guarantees of preventive measures, penalty for ML offences and the burden of proof. Design/methodology/approach This subject is examined through the legal–criminal perspective, which concentrates...

... may be useful to those involved in prosecuting or defending money laundering cases, as well as regulated persons assessing their money laundering risks and disclosure obligations. Money laundering Irresistible inference Burden of proof Tax evasion In R v Anwoir [2008] EWCA...

... Burden of proof Retrospectivity The evaluation of the anti-ML (AML) and combating-the-financing-of-terrorism (CFT) regime of India was based on the 40 Recommendations, 2003, and the 9 Special Recommendations on Terrorist Financing 2001, of the FATF, prepared using the AML/CFT Methodology 2004...

... prosecutorial discretion. Civil forfeiture Burden of proof Fugitives Interests of justice Civil – or non-conviction-based – forfeiture is an increasingly common way for governments to relieve criminal wrongdoers of the proceeds of their crimes and to restore the property to the victims...