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Examining Tax Evasion and Money Laundering

Examining Tax Evasion and Money Laundering Sections 2933, 35 and 77 of the Criminal Justice Act CJA 1993 amended CJA 1988 and came into force 1st April, 1994. The Money Laundering Regulations SI 19931933 likewise came into effect 1st April, 1994. During the debate on the 1993 legislation, which extended moneylaundering offences to all crimes and thereby tax crimes, views were expressed that while tax crimes were technically within the scope of the legislation, disclosures of tax crimes were not likely to occur, due to the difficulty of identification. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Money Laundering Control Emerald Publishing

Examining Tax Evasion and Money Laundering

Barry, Aileen
Journal of Money Laundering Control , Volume 2 (4): 5 – Feb 1, 1999
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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1368-5201
DOI
10.1108/eb027199
Publisher site
See Article on Publisher Site

Abstract

Sections 2933, 35 and 77 of the Criminal Justice Act CJA 1993 amended CJA 1988 and came into force 1st April, 1994. The Money Laundering Regulations SI 19931933 likewise came into effect 1st April, 1994. During the debate on the 1993 legislation, which extended moneylaundering offences to all crimes and thereby tax crimes, views were expressed that while tax crimes were technically within the scope of the legislation, disclosures of tax crimes were not likely to occur, due to the difficulty of identification.

Journal

Journal of Money Laundering Control – Emerald Publishing

Published: Feb 1, 1999

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