Journal of Financial Crime: Volume 10 Issue 3

Fraud and the Law Commission: the future of dishonesty

Peter Kiernan, Gary Scanlan

Considers some recommendations proposed by the Law Commission report on fraud, especially regarding the future role of dishonesty in offences involving fraudulent conduct, and the…

Taxing the untouchables who profit from organised crime

David Lusty

Examines the use of taxation as an alternative means of bringing otherwise untouchable criminals to justice and putting their businesses out of action, focusing on Australia and…

Cross‐border asset protection: an offshore perspective

Pépin Aslett

Considers the ability of an applicant to reach assets in offshore jurisdictions, showing that there is a difference between the offshore world and the rest of the world; most of…

Corporate flight: moving “offshore” to avoid US taxes

Jackie Johnson, Mark Holub

Shows how many US companies, which are increasingly multinational, are using offshore subsidiaries to reduce their tax liability; some are even moving their head offices abroad or…

Mortal dangers, moral hazard and mortgage lending by solicitors: an international perspective

David J. Middleton

Reviews the regulation of solicitors; in the UK this is self‐regulation by the Law Society. Discusses the widespread provision of financial services to clients by their…

Legislating against the financing of terrorism: pitfalls and prospects

Kevin E. Davis

Defines terrorism and the problems of agreeing on a definition, citing the Finance of Terrorism Convention, which essentially equates terrorism with politically motivated…

An appraisal of the Nigerian Corrupt Practices and Other Related Offences Act 2000 as an instrument against financial crimes

Andrew I. Chukwuemerie

Introduces the Corrupt Practices and Other Related Offences Act 2000 as a monumental attempt at social engineering in a country labelled as the most corrupt in the world. Examines…