...Meiryani Purpose The purpose of this study is to exploration potential money laundering crimes with virtual currency facilities in Indonesia. Money laundering using crypto is the process of disguising the origin of money obtained illegally. Then, the perpetrator transfers it to a legitimate...

... limitations/implications This paper relies mainly on publicly available information regarding the detection of money laundering schemes and the confiscation of proceeds of crime in the Kingdom of Saudi Arabia as a main source of information. There data available on the money laundering cases in the Saudi...

... laundering crimes in Brazil through social network analysis (SNA). The methodological approach taken in this study was exploratory. This study cleaned and debugged bank statements from criminal investigations in Brazil using computational algorithms. Then graphs were designed and matched with money...

... examined just five crimes, including tax evasion. The results of that study are summarized in Table I . Table I. Seriousness of five crimes in Australia and New Zealand Crimes Australia (rank) New Zealand (rank) Accepting a bribe 1 1 Claiming government benefits to which you...

... Appeal relating to the dealing of proceeds of crime offence. Also, a guideline case on sentencing is also examined. In terms of legislation, the author briefly outlines the main provisions of the newly enacted AML and Counter-Terrorist Financing (Financial Institutions) Ordinance. Findings...

...Serkan Benk; Tamer Budak; Serap Püren; Mete Erdem Purpose – The aim of this study is to investigate Turkish taxpayers’ perception of the severity of tax evasion relative to other crimes and violations. Design/methodology/approach – A questionnaire survey was administrated to 475 Turkish...

...Michelle Gallant Purpose The purpose of this paper is to investigate latter‐day statutory initiatives imposing taxes on earnings tainted by crime. Design/methodology/approach Case‐law analysis of taxation in the context of criminal activity. Findings The taxation of tainted finance holds...

...Hamed Tofangsaz Purpose The purpose of this paper is to re‐discover the nature of the crime of terrorist financing in order to challenge the assumption which requires the criminalization of terrorist financing as a predicate crime to money laundering. Design/methodology/approach Illustrating...

... in practice. Findings Nearly ten years after the advent of the Proceeds of Crime Act 2002 (POCA), a minor but telling amendment to the definition of “criminal property” would help to remove uncertainty as to what constitutes criminal property and increase confidence in the use of the POCA money laundering...

...Robert Mazur Purpose The objective of this article is to examine the criminal conduct of convicted bankers and institutions for the purpose of identifying any measurable factor that can determine the degree of risk an organization faces from the threat of organized crime. Design/methodology...

...Petter Gottschalk; Geoff Dean; Rune Glomseth Purpose The purpose of this paper is to report from an empirical study of white‐collar crime in business organizations and to create insights into perceptions of potential offenders. Design/methodology/approach A survey was conducted among chief...

...Petter Gottschalk Purpose The purpose of this paper is to present an empirical study of white‐collar crime in business organisations, to create insights into perceptions of potential offenders. Design/methodology/approach A survey instrument was developed and submitted electronically...

...] . © Emerald Group Publishing Limited 2009 Money laundering Terrorism South Africa Crime When the South African anti‐money laundering (AML) regulations were drafted in 2002, the Minister of Finance made an exemption under the Financial Intelligence Centre Act 38 of 2001 (FICA...

... and/or character requirements regarding the choice of additional investors. Money laundering Crime Organizational structures United States of America A limited liability company (LLC) is a form of business that offers its owners, who are called “members,” limited liability from the company's...

...David Y.K. Kwok Purpose The purpose of this paper is to provide an overview of the anti‐money laundering laws of Hong Kong, in particular the Organised and Serious Crimes Ordinance. Design/methodology/approach An analysis of the legislation with respect to anti‐money laundering as well...

... In Japan, there are more than 80,000 regular or associate Yakuza gang members. Yakuza groups are changing their styles and behaviors and adjusting to a changing society. The Japanese government has been tackling organized crime. The two main measures against organized crime are new legislations...

...Angela Veng Mei Leong Discusses the relationship between organized crime and terrorism; this is an important area of research in the development of legal and other means for control both of them. Analyses paradigms of organized crime: as nationwide conspiracy, as an avenue for upward social...

... cooperation. Taiwan Money laundering Crime Law enforcement Journal of Money Laundering Control Ð Vol. 7 No. 4 Recent Achievements in Taiwan's Anti-Money Laundering and Anti-Terrorism Work Chi-Jen Ching INTRODUCTION Taiwan has made important concrete strides forward in recent years in its campaign...

... laundering guidelines. Indicates other areas of financial crime that OSFI combats: financial institution identity theft and advance fee scams, and the growing of marijuana plants in “grow houses”. Journal of Money Laundering Control Ð Vol. 7 No. 4 International Anti-Money Laundering and AntiTerrorist...

...Angela Veng Mei Leong Presents research into how casinos in Macau, the “Monte Carlo of the Orient”, link with organised crime. Outlines the research methodology, which includes 16 in‐depth interviews with staff from law enforcement agencies, the gambling industry and elsewhere, plus field...