...@tulane.edu © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Taxation Tax evasion Money laundering The FATF’s definition of the proceeds of crime could be construed to be broad enough to circumvent this strict interpretation of the term proceeds...

...-use rights only Financial secrecy Financial opacity Tax evasion Money laundering Financial crime Offshore jurisdictions Taxation Information exchange Cooperation Registry Global tax Multiple jurisdictions The Cayman Islands is a self-governing British Overseas Territory...

... of taxation. From the evidence presented to the court it was apparent that the aim was to: Towards the end of 2011, South African media reported that the South African Revenue Service (SARS) commenced with audits and investigations of more than 165 high net‐worth individuals. The report stated...

...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...

... evasion are studied. Findings Structuring transactions to avoid or minimize taxes is highly complex, and thus, fraught with risk, particularly for advisors. Research limitations/implications Commercial and taxation law in a globalized economy is an ever‐changing matter. Practical implications...

...Anthony Kennedy Purpose The purpose of this paper is to explore how effective the four mechanisms of UK criminal asset recovery are – confiscation, cash forfeiture, civil recovery and taxation – and whether they, or their application, might be enhanced. Design/methodology/approach The paper...