"Illicit financial flows (IFFs) associated with commodity trade erode the tax base of resource-rich developing countries. Efforts to curb IFFs and reform taxation stumble over enhanced North-South tensions but remain crucial to helping poorer countries mobilise domestic resources for...

This book addresses the most widespread forms of financial crime today, namely corporate fraud, corruption, tax fraud, the shadow economy, informal entrepreneurship, money laundering, international informal capital flows, cybercrimes, and cryptocurrency scams. Given the rapid rise of...

I. Introduction -- II. Objectives, Rationale, Opportunities versus Main Risks of a CBDC: Principles for a Coherent European Financial Regulation -- III. Central Bank Digital Currency and the Treaty Mandate of the European Central Bank -- IV. The Digital Euro and the EU Framework for Payments --...

Dr. Claudia Veh Das Eindeutigkeitserfordernis bei Pensionszusagen Dr. Henriette Meissner Betriebsrentenstärkungsgesetz II (BRSG II): Besprechung des Referentenentwurfs vom 24.6.2024 Bundesarbeitsgericht sorgt für Rechtssicherheit beim Arbeitgeberzuschuss Dr. Susanne Marian Widerruf von...

-- 1 Financial Crime and The Law: Identifying and Mitigating Risks. -- 2 The Crime-Crypto Nexus: Nuancing Risk across Crypto-Crime Transactions. -- 3 Financing Environmental Crime: Financial Sector Complicity in Global Deforestation and Opportunities for Regulatory Intervention. -- 4 Weeding Out...

1. Towards a Global Approach to Combating Financial Crime -- 2. Non-Conviction-Based Asset Recovery in Nigeria – An Additional Tool for Law Enforcement Agencies? -- 3.De-risking’ Denials of Bank Services: An Over-Compliance Dilemma? -- 4. Money Laundering through Real Estate – Why, and...

This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of tax evasion, tax avoidance, and money laundering. We consider the international tax environment an ecosystem undergoing a period of rapid change as shocks such as the financial...