This book critically analyses the role of the United Arab Emirates Financial Intelligence Unit (FIU) in the Suspicious Activities Reports regime. The author pays particular attention to its functions and powers in dealing with Suspicious Activities Reports and relevant requirements imposed upon...

Half Title Page -- Title Page -- Title verso -- Preface and Acknowledgements -- Contents -- Table of Cases -- Table of Legislation -- 1. Introduction -- DEFINITIONS -- HOW IS IT DONE? -- HOW MUCH? -- MONEY LAUNDERING AS A LAW EMERGENCE STUDY -- THE FUTURE? -- MONEY LAUNDERING AS A CASE STUDY IN...

The chapter begins with a brief discussion of the distinctive features of policing and prosecuting the money laundering offence. It then outlines the Financial Action Task Force (FATF)'s international standards on money laundering and its method of mutual evaluation, particularly after the...

A typology of tax evasion -- Combatting offshore tax evasion -- International cooperation in tax matters -- The Anti-money laundering legal framework and its Application to tax evasion offences -- Tax evasion legislation in the UK and US -- The enforcement of tax evasion legislation in the UK...