...Aspalella A. Rahman The Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act (AMLATFPUAA) provides comprehensive procedures for the forfeiture of criminal proceeds. Any limitations of the previous statutory legislations have been addressed, and more importantly...

.... Reforms such as these should follow on a comprehensive review of Vietnam’s law and practices relating to the confiscation and forfeiture of criminal assets. This review should extend to assets linked to the financing of terrorism and proliferation to ensure that Vietnam has a comprehensive regime to deal...

...Anusha Aurasu; Aspalella Abdul Rahman In recovering the proceeds of crime, forfeiture laws are viewed as a vital tool. To a large extent, most countries should have the aptitude to put together a confiscation order in a criminal case. It is stressed that there is a major and crucial part...

...Zaiton Hamin; Normah Omar; Muhammad Muaz Abdul Hakim Purpose The purpose of this paper is to examine the broad concept of forfeiture, its legal positions in the UK and Malaysia, and to highlight the implications of such forfeiture systems and legislations. Design/methodology/approach...

...Robert G. Kroeker Purpose – The purpose of the paper is to trace the historical foundations of forfeiture from antiquity to its migration into early criminal law statutes. From there the discussion turns to gaps in the law that gained recognition with the emergence of globalized economies...

... at: gallantm@ad.umanitoba.ca © Emerald Group Publishing Limited 2014 Money laundering International law Tax Forfeiture Secrecy Money laundering regulation emerged in the later part of the twentieth century as a strategy for dealing with the global trade in illegal drugs. It is based...