Journal of Money Laundering Control: Volume 19 Issue 4

Editorial

Andrew Haynes

Recent development of anti-money laundering law in Jordan

Ahmad Mohammad Abdalla Abu Olaim, Aspalella A. Rahman

We are living in a time when there is a stronger requirement for co-operation to fight organized crimes and the resulting flow of illicit funds. This is due to the globalization…

Applicability of anti-money laundering laws to legal practitioners in Nigeria: NBA v. FGN & CBN

Ndidi Ahiauzu, Teingo Inko-Tariah

The purpose of this paper is to review the recent judgement of the Federal High Court exempting Nigerian lawyers from anti-money laundering (AML) obligations and to proffer…

Money laundering and civil forfeiture regime: Malaysian experience

Anusha Aurasu, Aspalella A. Rahman

Money laundering is a complex issue which has been ongoing for many years globally. Developed and developing countries form anti-money laundering regime in the view to combat…

Money laundering: An assessment of soft law as a technique for repressive and preventive anti-money laundering control

Emmanuel Ebikake

The purpose of this paper is to provide an assessment of soft law as a technique for repressive and preventive anti-money laundering control (hereinafter AMLC).

Preventing money laundering: a test of situational crime prevention theory

Nicholas Gilmour

This paper aims to discuss the findings of a UK-based research study that sought to explore the applicability of situational crime prevention towards money laundering undertaken…

Conceptualizing terrorist financing in the age of uncertainty

Zaiton Hamin, Rohana Othman, Normah Omar, Hayyum Suleikha Selamat

The purpose of this paper is to conceptualize the concept of terrorism, terrorism financing, the relationship between money laundering and terrorism financing and the governance…

The use of crypto-currencies in funding violent jihad

Angela S.M. Irwin, George Milad

The purpose of this paper is to look at current discourse on the topic of crypto-currencies, more specifically Bitcoins, and their application to funding acts of terror. The paper…

The crime vs the privilege of self-laundering: A forefront reform shakes the Italian criminal law system

Marianna Meriani

This paper aims to explain the pros and cons of the crime of self-laundering and of the voluntary discovery rule in light of the recent reform of the Italian criminal law system…

Does the broadly defined ambit of money laundering offences globally, a recipe for confusion than clarity?

Norman Mugarura

The purpose of this paper is to articulate that ill-defined global prohibition regimes such as anti-money laundering (AML) could potentially cause more harm than good. The author…

In the shadow of the dark twin – proving criminality in money laundering cases

Kenneth Murray

This paper aims to highlight the persistent influence of the concept of “predicate offence” in respect of how the crime of money laundering is conceived and discussed, and to…

Internal audit function and AML compliance: the globalisation of the internal audit function

Mohammed Ahmad Naheem

This paper aims to consider the role of internal audit function (IAF) in relation to anti-money laundering (AML) compliance and oversight within global banking. The increasing…

Confronting the problem of cross-border tax evasion in an era of greater global transparency of tax relevant information: The case of Nigeria

Derek Adetokunbo Obadina

This paper aims to examine the Nigeria’s approach for tackling tax evasion, the limitations of double tax conventions for that purpose, the benefits of multilateral…

Qatar’s progress towards preventing terror finance through the abuse of charitable status and the financial sector

Jon Truby

This paper aims to track Qatar’s progress in preventing abuse of charitable status or of its financial regulations to prevent terror finance.