Bank Secrecy Laws and Tax Havens : Expanding Areas and Possible Roles for Computer Forensic Accounting? (Presentation Slides)

Faced with the demands, challenges and risks of an ever evolving and complex digital economy, there remains a formidable position – and possibly more formidable one in the years to come, to be assumed by computer forensics – and particularly in respect of combatting aggressive tax planning schemes, base erosion practices, and other fraudulent related schemes involving the use of financial instruments. It also needs to be highlighted that privacy laws and legislation – whilst subject to manipulation and cover up schemes designed to facilitate illegal activities such as money laundering, are also very much needed in certain cases. In other words, lack of adequate bank privacy legislation – as well as manipulative use of such laws, could also be channeled towards illegal and criminal purposes.This presentation aims to demonstrate the above mentioned statement - as well as contribute to the literature on how computer forensics can address the gaps and challenges presented by the risks of an increasingly complex digital economy