... Limited Licensed re-use rights only Money laundering Compliance Proceeds of crime Source of wealth Legal certainty Financial services United Kingdom The 4AMLD was formally transposed into UK law via the Money Laundering, Terrorist Financing and Transfer of Funds (Information...

..., especially in the understanding of the number of crimes, and the meaning of proceeds of crime. This paper puts forward solutions to some controversial issues in judicial practice. Originality/value This paper introduces the criminalization of self-money laundering in the 11th amendment to the criminal...

... that could contribute to the theoretical discussion. This paper aims at contributing to fulfillment of this gap by presenting relevant data and insights from the perspective of Lithuanian criminal justice system. Proceeds of crime Ukraine Lithuania Illicit enrichment Civil confiscation Presumption...

...Muhammad Saleem Korejo; Ramalinggam Rajamanickam; Muhamad Helmi Md. Said Muhammad Saleem Korejo can be contacted at: saleem.korejo@iba-suk.edu.pk In UK, ML is an offence under section 327 of the Proceeds of Crime Act (2002) (POCA), “A person commits an offence if he or she conceals...

...-use rights only Compliance Organized crime Brexit Proceeds of crime TBML Trade-based money laundering Trade-based money laundering (TBML) is used to move illicit value through trade transactions. Global Financial Integrity (2017) estimates that approximately 87% of illicit...

...Thu Thi Hoai Tran; Louis De Koker Purpose The purpose of this paper is to analyze the Vietnamese laws and practices concerning the confiscation of proceeds of crime, especially in view of Vietnam’s obligations to meet the international standards on money laundering and terrorist financing, set...

...Aisha Hassan Al-Emadi FATF Corruption Money laundering Regulations Due diligence Proceeds of crime International bodies and the national government, in the 1980s, indicated an interest in mitigating money laundering that resulted from the significant illicit profit generated from...

... to the Nigerian Government and the National Assembly considering the latest efforts to institutionalise whistleblowing in Nigeria. Whistleblowing Corruption Economic crime Proceeds of crime Money laundering This paper critically analyses the whistleblowing policy adopted in Nigeria...

.... Asset tracing Money laundering Proceeds of crime Criminal evidence Tax evasion When the proceeds of criminal conduct are present in a mixed fund, the entirety of the mixed fund is “criminal property” for purposes of the money laundering offences under the Proceeds of Crime Act 2002 (c.29...

.... Jorum Duri can be contacted at: durijorum@gmail.com © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Attorneys Dirty money Legal fees Lawyers Launderers Proceeds of crime Namibia Zimbabwe Money laundering Lawyers usually offer legal...

... and Tobago. It assesses the efficacy of the administration of justice in addressing money laundering and the confiscation of the proceeds of crime. It identifies deficiencies within the existing anti-money laundering system and provides recommendations to ensure a robust anti-money laundering framework...

...George Pavlidis; Konstantinos Satolias George Pavlidis can be contacted at: g.pavlidis@nup.ac.cy Proceeds of crime Cyprus Asset tracing Money laundering Confiscation Freezing © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only...

...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...

... discussions as well as the necessary legislative and policy changes. This would positively enhance the success of Kenya’s anti-money laundering regime in detecting money laundering activities. Kenya Money laundering Detection Proceeds of crime The Kenyan anti-money laundering (AML) regime can...

... substantive and procedural inadequacies in the law. At the beginning of the latter third of the century, awareness of a lacuna in the law with respect to proceeds of crime and forfeiture began to emerge. Economic growth post World War II was accompanied by growth in illicit enterprises, particularly...

... of the civil process to tackling criminal assets. This is especially important today as the European Union is investigating the possibility of a European model of non-conviction based asset recovery. Originality/value – Discussion of civil recovery under the Proceeds of Crime Act 2002 tends to focus...

... structure to create any new capacity to tax the proceeds of crime. Canadian law has long acknowledged the taxability of resources derived from criminal activity [10] . Similar to the proceeds of any lawful undertaking, criminal revenues are subject to taxation. Distaste for the concept of the state...