Keywords: Tax crimes
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Journal Articles
Journal of Money Laundering Control (2024) 27 (6): 1092–1103.
Published: 25 June 2024
...Antonio Pellegrini Purpose The purpose of this paper is to study the turnover of Italian shell companies (SCs)/missing traders used for tax crimes, a predicate offence of money laundering. This research could be useful for Italian obliged entities to the Anti-Money Laundering Law to detect...

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