Tax Crimes and Money Laundering

This comprehensive book examines tax-related money laundering offences and the various ways in which countries have implemented their international, European and domestic obligations in this area. It identifies, categorises and systematises common problems and solutions related to tax and money laundering and presents case studies from countries around the globe, assessing the function and efficacy of their responses to these burgeoning issues.

The concept of money laundering and predicate offences is comprehensively examined, taking into account the inclusion of tax crimes in the FATF Recommendations. Legislative examples from 53 jurisdictions and case law from 25 jurisdictions, including common law, civil law and mixed legal systems are analysed. The subject is examined from international, European and domestic law levels, adopting a comparative perspective, focused on design and policy options. This book outlines the key structural changes necessary for the offence of money laundering to be effectively applied in tax cases, regardless of the legal system involved.

Tax Crimes and Money Laundering is a vital resource for legal practitioners, as well as scholars and students of tax law, public international law, and criminal law. State legal advisors, policymakers, domestic authorities, and European institutions and governing bodies will also benefit from the book’s theoretical and practical insights.