... (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...

... laundering risks and disclosure obligations. Money laundering Irresistible inference Burden of proof Tax evasion In money laundering cases, the Prosecution must prove beyond a reasonable doubt that the property alleged to have been laundered actually is or represents property obtained...

...Sameer Sharma India Anti money laundering Prevention of Money Laundering Act Stand-alone offence Burden of proof Retrospectivity The Prevention of Money Laundering Act, 2002 (the PMLA/the Act) was introduced to make money laundering (ML) an offence and to attach property involved...

... to conserve resources. Stefan D. Cassella can be contacted at: cassella@AssetForfeitureLaw.us © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only I want to make three points: Civil forfeiture Burden of proof Fugitives Interests of justice...