... aims to compare the anti-money laundering regimes in South Africa with those of Mauritius, Namibia and the United Kingdom to identify any gaps and areas for improvement in South Africa’s regime for virtual assets service providers. Design/methodology/approach A comparative analysis of the anti...

... by criminals to abuse the non-profit sector. It is of the utmost importance that a sector which is meant to aid those who cannot help themselves must function well and be protected from abuse. Unfortunately, this is not always the case. Little research has been conducted in South Africa on economic crime...

...Bernd Schlenther Purpose The OECD recently identified tax crime as one of the top three sources of money laundering. In the context of increased acknowledgement that tax evasion, capital flight and money laundering are key threats to the economic stability of developing countries, South Africa...

...Louis de Koker Purpose The purpose of this paper is to investigate the level and nature of criminal abuse of financial products that are classified as posing a low anti‐money laundering/combating of financing of terrorists (AML/CFT) risk in South Africa to determine the effectiveness...