“Tax evasion as a predicate offence for money laundering”
| dc.contributor.advisor | Fernandez, Lovell | |
| dc.contributor.author | Zoppei, Verena | |
| dc.date.accessioned | 2015-08-27T09:52:03Z | |
| dc.date.accessioned | 2024-11-06T12:59:10Z | |
| dc.date.available | 2015-08-27T09:52:03Z | |
| dc.date.available | 2024-11-06T12:59:10Z | |
| dc.date.issued | 2012 | |
| dc.description | Magister Legum - LLM | en_US |
| dc.description.abstract | This paper discusses the progress of international anti-money laundering (AML) law with regard to making tax evasion a predicate offence for the crime of money laundering (ML). This paper will focus particularly on the recent amendments that the Financial Action Task Force (FATF) made to its 40 + 9 Recommendations. The FATF Recommendations are recognised as the global AML standards. The amendments to these have resulted in tax crimes being made designated offences for ML. The aim of this paper is to reconstruct the rationale behind this change and to assess the implications of bringing fiscal crimes under the AML regime. | en_US |
| dc.identifier.uri | https://hdl.handle.net/10566/18573 | |
| dc.language.iso | en | en_US |
| dc.publisher | University of the Western Cape | en_US |
| dc.rights.holder | University of the Western Cape | en_US |
| dc.subject | Predicate crimes | en_US |
| dc.subject | Tax crimes | en_US |
| dc.subject | Money laundering | en_US |
| dc.subject | Anti-money laundering | en_US |
| dc.title | “Tax evasion as a predicate offence for money laundering” | en_US |
| dc.type | Thesis | en_US |