Uncoupling the relationship between corruption and money laundering crimes

2016 ◽  
Vol 24 (1) ◽  
pp. 74-89 ◽  
Author(s):  
Norman Mugarura
Keyword(s):  
Money Laundering ◽  
Drug Trafficking ◽  
National Development ◽  
Secondary Data ◽  
The Other ◽  
Small Arms ◽  
Content Type ◽  
The Subject ◽  
Secondary Data Sources ◽  
National Governments

Purpose – Money laundering schemes are inextricably linked to corruption whereby the latter is utilised either as “a means to an end or as an end in itself”. The prevalence of one of these offences in a country usually signifies the prevalence of the other. The foregoing connection is supported by studies carried out by the World Bank and Asian Development Bank to correlate the connection between money laundering and corruption. Corruption has been exploited to facilitate commission of other crimes such as drug trafficking, prostitution, small arms trafficking and illegal currency trafficking. It has destroyed the myth that corruption is a domestic political issue amenable within individual states borders. Therefore, the design of anti-corruption policy measures should incorporate effective implementation anti-money laundering (AML) strategy and their enforcement on corrupt public officials. It needs to be noted that money accrued from corruption constitutes criminal property under the majority of global AML/CFT frameworks which have been domesticated by individual national governments. Both corruption and money laundering thrive in an environment of bad governance, lack of requisite local oversight institutions, a tenuous legal systems and laws and bad governance. These offences have become so intertwined that it is not easy to tell which is which because they are embedded in each other and in the context of this paper are symbiotic. Design/methodology/approach – The paper articulates that there is a close connection between corruption and money laundering offences. It was undertaken by evaluating primary and secondary data sources to demonstrate the interconnectivity of the foregoing criminal offences in the regulatory realm. The overlapping relationship between corruption and money laundering has been acknowledged by many oversight institutions and national governments. For example, Singapore enacted a legislation: “Corruption, Drug Trafficking and other Serious Crimes (Confiscation of Benefits) Act” in (1999) recognizing the foregoing interconnectivity. The G20 imposed on Financial Action Task Force the requirement to incorporate mechanisms within its framework to combat money laundering and terrorist financing measures to fight corruption. Therefore, this paper has demonstrated a close correlation between corruption and money laundering and what ought to be done at various oversight levels to forestall them. Findings – Corruption and money laundering are inextricably linked such that where one exists, the other one will be also lurking in the background. The paper has articulated the connection between corruption and money laundering and the context they are manifested either together or differently. It has demonstrated that the foregoing offences are literally “Keith and Kin” and should be accorded the same level of attention as serious financial crime, both in theory and practice of states. Research limitations/implications – While there are many papers which have been published on the subject of money laundering and corruption, not many articulate the connection between corruption and money laundering in the context of this paper. The paper was undertaken by evaluating primary and secondary data sources and analysing this data in different contexts of this paper. However, it would have been better to corroborate some of the foregoing sources by working with oversight AML/corruption institutions. Therefore, the author will ensure that future studies carried out on the subject matter of money laundering and corruption are undertaken with a high measure of collaboration with oversight AML/corruption agencies and possibly also civil society organisation which have a mandate on these similar issues. Practical implications – This paper is of practical significance for governments, policy and oversight institutions in dealing with issues relating to corruption and money laundering. The paper provides insights into the dynamics of the foregoing twin offences, the context they are manifested and how the law can be better utilised to forestall them. Corruption and money laundering have eviscerated the individual economies capacity to engage in national development programmes, and they need to be addressed as a matter of seriousness, both nationally and internationally. This paper will provide insights into what states need to do to harness the law relating to corruption and money laundering offences, both at an oversight institution and individual national government’s level. Social/implications – Corruption and money laundering crimes have eroded the fabric of societies, eviscerated individual states capacity to pursue national development goals and not to mention fuelling other crimes such as financing of terrorism, human and small arms trafficking, drugs trafficking, to mention but a few. Therefore, no state can afford to ignore the foregoing transgressions against humanity because no state can claim to be immune from the offshoot effects of corruption and money laundering. Originality/value – There are not many published papers which articulate the connection between money laundering and corruption in the context of this paper. This paper is one of its kind, original and a must read. It is a must read because it has a lot offer literally to every one û academics, researchers, students, policy and regulatory institutions and the list goes on.

Customer due diligence (CDD) mandate and the propensity of its application as a global AML paradigm

2014 ◽  
Vol 17 (1) ◽  
pp. 76-95 ◽  
Author(s):  
Norman Mugarura
Keyword(s):  
Money Laundering ◽  
Web Sites ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
Content Type ◽  
Regulatory Domains ◽  
The Usa ◽  
Secondary Data Sources ◽  
The Uk

Purpose – It has become customary for states or regulatory domains to come together and evolve normative regimes to deal with overlapping exigencies such as money laundering. Over the past two decades, there has been a proliferation of global AML laws designed to foster international cooperation against money laundering and its predicate crimes. In this same vein, some states have adopted domestic AML laws designed with an ethos of extra-territorial dimension as a caution against the threats posed by money laundering crimes. The paper aims to critically examine CDD to tease out the possibility of harnessing it as a global AML paradigm. Design/methodology/approach – The paper was written by critically examining primary and secondary data sources. In terms of primary data, the author has studied the relevant provision of different AML legislation such as BSA (1970), MLCA (1986), and PATRIOT (2001) Act in the USA; and FSMA (2000) and POCA (2002) in the UK. The author then evaluated these data in the context of the challenges of harnessing CDD across countries. In terms of secondary data sources, the author utilised data in academic text books, journal papers, electronic sources (web sites of AML agencies), and policy and research papers from specialist institutions such as FATF. Findings – The findings corroborate the thesis that much as CDD is an important AML measure, it needs to be streamlined and implemented with care to apply across the board. Research limitations/implications – The paper was written largely by way of library-based research. The author did not carry out interviews to corroborate some of the secondary data sources used in writing it. Carrying out interviews would have helped to minimise the potential for bias secondary data sources used was generated. Practical implications – It is anticipated that this paper can be utilised to foster desired strategic and policy changes at a multiple institutional levels. Originality/value – The paper is one of its kind to be written in its context. It will therefore make a viable contribution to the study of money counter-measures and how they are harnessed globally. It is therefore a must read!

An analysis of the forfeiture regime under the anti-money laundering law

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Aspalella A. Rahman
Keyword(s):  
Money Laundering ◽  
Secondary Data ◽  
Primary Sources ◽  
Court Cases ◽  
Sources Of Information ◽  
Content Type ◽  
Terrorism Financing ◽  
Bona Fide ◽  
Descriptive Approach ◽  
Insight Into

Purpose This paper aims to analyze the forfeiture regime under the Malaysian anti-money laundering law. Apart from discussing the relevant provisions, several court cases also were examined to identify the problems which arise in the implementation of such a powerful forfeiture regime. Design/methodology/approach This paper mainly relies on statutes and court cases as its primary sources of information. It is supported by secondary data to justify the analysis. This paper also used analytical descriptive approach to analyze relevant forfeiture provisions from statutes and to examine current court cases regarding the implementation of the forfeiture regime. Findings The Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act (AMLATFPUAA) provides comprehensive procedures for the forfeiture of criminal proceeds. Any limitations of the previous statutory legislations have been addressed, and more importantly, the AMLATFPUAA introduces more powerful and innovative measures that can facilitate the recovery of illegal proceeds from money laundering and any other serious crimes. The AMLATFPUAA also provides avenue for the bona fide third parties to contest the forfeiture order. However, it appears that such right is not easy to be enforced. Originality/value This paper provides an analysis of the forfeiture regime under Malaysian anti-money laundering laws. It is hoped that the content of this paper can provide some insight into this particular area for enforcement authorities, practitioners, academics, policymakers and legal advisers not only in Malaysia but also elsewhere. The findings of this paper also expose any weakness or lacunae in the aspects of application and implementation of the forfeiture regime. Thus, more effective and workable legal solution especially on the issue of civil forfeiture of criminal assets could be considered for further accomplishment.

Does holding offshore jurisdictions to higher AML standards really assist in preventing money laundering?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrew James Perkins
Keyword(s):  
Money Laundering ◽  
Secondary Data ◽  
Cayman Islands ◽  
Content Type ◽  
Task Forces ◽  
Financial Crimes ◽  
Financial Action Task ◽  
Practical Implications ◽  
Combat Money Laundering

Purpose This paper aims to contend that when tackling financial crimes such as money laundering and terrorist financing, international regulators are seeking to hold offshore jurisdictions such as the Cayman Islands to higher standards and that this detracts from the pursuit of detecting and prosecuting money launders. Design/methodology/approach This paper will deal with the following perceived issues: firstly, to offshore jurisdictions as a concept; secondly, to outline the efforts made by the Cayman Islands to combat money laundering and to rate these changes against Financial Action Task Forces’ (FATAF’s) technical criteria; thirdly, to demonstrate that the Cayman Islands is among some of the world’s top jurisdictions for compliance with FATAF’s standards; and finally, to examine whether greylisting was necessary and to comment upon whether efforts by international regulators to hold offshore jurisdictions to higher standards detracts from the actual prosecution of money laundering within the jurisdiction. Findings Greylisting the Cayman Islands in these authors’ view was something that should have never happened; the Cayman Islands is being held to standards far beyond what is expected in an onshore jurisdiction. There is a need for harmonisation in respect of international anti money laundering rules and regulations to shift the tone to prosecution and investigation of offences rather than on rating jurisdictions technical compliance with procedural rules where states have a workable anti-money laundering (AML) regime. Research limitations/implications The implications of this research are to show that offshore jurisdictions are being held by FATAF and other international regulators to higher AML standards than their onshore counterparties. Practical implications The author hopes that this paper will begin the debate as to whether FATAF needs to give reasons as to why offshore jurisdictions are held to higher standards and whether it needs to begin to contemplate higher onshore standards. Originality/value This is an original piece of research evaluating the effect of FATAF's reporting on offshore jurisdictions with a case study involving primary and secondary data in relation to the Cayman Islands.

The IMF, its mandate and influence in prevention of financial sector abuse

2016 ◽  
Vol 23 (4) ◽  
pp. 987-1011
Author(s):  
Norman Mugarura
Keyword(s):  
World Bank ◽  
Secondary Data ◽  
Financial Sector ◽  
Data Sources ◽  
Content Type ◽  
The World Bank ◽  
The World ◽  
Secondary Data Sources ◽  
Work Done ◽  
The Imf

Purpose The purpose of this paper is to articulate the mandate of the International Monetary Fund (IMF) not least in promoting a sound legal regulatory environment for markets to operate globally and its inherent challenges. While acknowledging the plausible work done by the IMF in supporting countries to achieve their macro-economic stability, the paper articulates some of its shortcomings as a global institution. It is evident that the post-war climate in which the World Bank and IMF were created has drastically changed – which presupposes that these institutions now need to reposition themselves to reflect on contemporary global challenges accordingly. The author has argued in the past that a robust regulatory system should be devised taking into account the dynamic challenges in the market environment but also to prevent them from happening again. Design/methodology/approach The paper has utilized empirical evidence to evaluate the mandate of the IMF in addressing its dynamic challenges such as the global financial and debt crises in Europe and the USA and prevention of financial sector abuse globally. The IMF is one of the Bretton Woods Institutions charged with the oversight responsibility to enforce policies and enable countries to manage their macro-economic challenges efficiently. Findings The findings demonstrate that the IMF is as relevant and important as it was when it was created in 1945. However, there is a need for intrinsic and structural changes within this institution to continue discharging its mandate in a changed global regulatory landscape. The IMF is still crucial in fostering a fundamental stabilization function to fragile global economies in areas of financial and technical assistance, and developing requisite legal and supervisory infrastructure within fledging member countries. Research limitations/implications The paper was written by analysis of both theoretical and empirical data largely based on secondary data sources. It would have been better to first present the findings in an international conference to solicit wide views and internalize them accordingly. Practical implications While acknowledging the plausible work done by the IMF and its counterpart the World Bank in facilitating global financial markets regulation and prevention of financial sector abuse, as oversight institutions, they need to constantly review their mandate to respond robustly to their dynamic challenges such as the global and debt crises and financial sector abuse. Oversight institutions need to constantly review and adapt their mandate accordingly, if they are to discharge their varied responsibilities efficiently. They cannot stand still in the face of challenges because they will be superseded and kept at a back foot. Social implications Markets and states are embedded in each other, and the way they are regulated is of a significant importance to varied stakeholders and people. Originality/value This paper is one of its kind, is unique in its character and evaluates embedded issues using empirical evidence in a way not done in its context before. Secondary data sources have been evaluated to achieve a thoughtful analysis of the objectives of the paper.

Need to pioneer Islamic tourism in tourist resorts in Maldives

2019 ◽  
Vol 11 (4) ◽  
pp. 895-916
Author(s):  
Aishath Muneeza ◽  
Zakariya Mustapha ◽  
Fathimath Nashwa Badeeu ◽  
Aminath Reesha Nafiz
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Legal Framework ◽  
Tourism Industry ◽  
Qualitative Approach ◽  
Financing Structure ◽  
Content Type ◽  
The Subject ◽  
Practical Implications ◽  
Insight Into

Purpose The purpose of this paper is to formulate ways in which Maldives could pioneer Islamic tourism on a befitting framework and financing structure as a leverage to develop its tourism industry. Design/methodology/approach The research uses qualitative approach whereby primary and empirical data on tourism practices as well as relevant laws and guidelines, issued in Maldives and in other Muslim jurisdictions of the Muslim, are analyzed. Doctrinal approach is used in analyzing secondary data on the subject. Findings The research reveals the potential of Islamic tourism in Maldives as well as the challenges that have constrained its development in the country. Certainty is needed in halal products, services and conducts. Codifying extant Maldives Halal Tourism Standards will establish legal framework for a standard Shariah-compliant tourism industry. Islamic financing structure enables mobilizing required funds and address financing constraints. Practical implications This research presents an insight into establishing and developing Islamic tourism industry in the Maldives. Harmonizing tourism regulations with Shariah shall bring about the required consciousness on Shariah compliance in target tourists and their desires. Private individuals can contribute in mobilizing the much needed Shariah-compliant resources to finance Islamic model resorts befitting an Islamic tourism industry. Originality/value The research puts forward proposal that identifies and recognizes a more viable Islamic financing alternative as well as Shariah-compliant regulations to pioneer the development of Islamic tourism in Maldives. The research recommends how to overcome related challenges helps government understand the proposed strategies for establishing Islamic tourism industry.

Poverty, growth, inequality: some general and India-specific considerations

2018 ◽  
Vol 11 (2) ◽  
pp. 136-151 ◽  
Author(s):  
Sreenivasan Subramanian ◽  
Mala Lalvani
Keyword(s):  
Urban Poverty ◽  
Empirical Finding ◽  
Secondary Data ◽  
Average Income ◽  
Equal Distribution ◽  
Content Type ◽  
Collaborative Paper ◽  
Similar Theme ◽  
The Subject ◽  
Cross Country

PurposeThis paper aims to address the thesis that poverty is best alleviated by a policy emphasising the growth of per capita average income, a strategy that affords little room for direct pro-poor interventions or a movement towards a more equal distribution of incomes. This policy prescription is based on the empirical finding that cross-country variations in poverty are largely explained by variations in growth rates of average income.Design/methodology/approachThe paper contends, as has been done in other commentaries on the subject, that inferring the dictum that “growth is [virtually the only thing] good for poverty” from cross-country evidence on poverty, growth and inequality is neither logically plausible nor normatively compelling. This is sought to be established both through conceptual reasoning and (secondary) data-based analysis. In particular, the thesis under review implicitly rejects the value of counter-factual analysis. Such a hypothetical illustrative analysis is attempted here, using evidence relating to urban poverty, growth and inequality in India.FindingsThe paper concludes, without undermining the salience of growth, that there is little basis for the pre-eminence accorded to it astheinstrument for poverty redress.Originality/valueThis paper has not been published elsewhere. A collaborative paper by one of the present authors with another scholar, on a similar theme is, however, under preparation for publication.

Institutional dysmorphia: when the institutions become ill

2018 ◽  
Vol 13 (3) ◽  
pp. 478-498 ◽  
Author(s):  
Jefferson Marlon Monticelli ◽  
Ivan Lapuente Garrido ◽  
Marcelo Curth ◽  
Luciana Marques Vieira ◽  
Fábio Dal-Soto
Keyword(s):  
Systematic Review ◽  
Institutional Environment ◽  
National Development ◽  
Secondary Data ◽  
Institutional Isomorphism ◽  
Institutional Framework ◽  
Institutional Pressures ◽  
Content Type ◽  
The Government ◽  
Firm Responses

Purpose The purpose of this paper is to discuss the influence of SOEs on institutions. The authors argue that in some cases there are differences in institutional shape between the shape that is actually demanded by an institution’s institutional environment and the shape that the institution itself believes is demanded of its institutional framework. The authors observed a behavior specific to institutions that change their institutional shape in response to demands, irrespective of whether these demands are legitimate, and this behavior was primarily in response to demands from governments and SOEs. The authors call this situation institutional dysmorphia and contrast it with institutional isomorphism. Design/methodology/approach This study is characterized by the qualitative approach and descriptive form. It is also a documentary study employing the systematic review technique and critical appreciation in a research group. The case of the Brazilian National Development Bank (BNDES) is analyzed to examine the different relationships between Brazilian SOEs and BNDES. It used secondary data provided by reports, papers and relevant magazines. The authors compare them with the conceptual purpose originated in the Medicine field. Findings The study is illustrated by the case of the BNDES and the various different relationships between Brazilian SOEs and BNDES are examined. This is a qualitative and descriptive documentary study, employing the systematic review technique. Specific behavior is observed in institutions that change their institutional shape in response to demands, irrespective of whether these demands are legitimate, and these demands mainly come from the government and from SOEs. Research limitations/implications The authors use of secondary data from only one country that was used to present these arguments. The focus was restricted to the institutional framework comprising one institution and SOEs. Private firms were not considered in this institutional framework, but they must be included in a macro-environment. Institutional pressures are dynamic and asymmetric. The dynamism of institutional change was not evaluated, and neither was the evolution of the relationships between government, SOEs and institutions. Finally, researchers need to understand not only top-down models of institutional effects but also the institutional process that incorporates both institutional influence and firm responses. Originality/value The term institutional dysmorphia is proposed through the contrast with concepts such institutional isomorphism, with reference to the institutional logics and institutional complexity of these institutions’ and SOEs’ environment. The situation described institutional dysmorphia happening in emerging countries context and might open new avenues for research.

scholarly journals Encountering UFOs and aliens in the tourism industry

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Daniel William Mackenzie Wright
Keyword(s):  
Supply And Demand ◽  
Secondary Data ◽  
Tourism Industry ◽  
Consumer Participation ◽  
Original Research ◽  
Philosophical Approach ◽  
Content Type ◽  
Starting Point ◽  
The Subject ◽  
Tourism Attractions

Purpose Human fascination in the unidentified flying objects (UFOs) and alien paranormal phenomenon is rich in history, explored widely in popular culture and many personal beliefs exist across society. The tourism industry offers a range of places where consumers can encounter such a phenomenon. Reports continue to highlight the growth in consumers participating at UFO and alien tourism attractions and locations. Significantly, the purpose of this paper is to shine a light on the relationship between UFOs, aliens and the tourism industry. Design/methodology/approach This paper takes a pragmatic philosophical approach by embracing a multi-disciplinary analysis. This study examines a range of secondary data information, statistics, reports and research studies. Findings By identifying the current impotence of the UFO and alien tourism markets and the growing consumer participation in it, this paper presents a theoretical starting point in the form of a model, which maps the current landscape of the industry from supply and demand perspectives. This study should be seen as a stepping stone towards further research into the UFO and alien tourism industry and provide researchers with a theoretical platform and novel ideas through which to explore the subject. Originality/value The phenomenon includes an established eclectic mix of attractions and likewise tourist motivations for visiting are wide and diverse. However, the subject lacks academic consideration. Thus, this paper presents original research and timely discussions on the topic.

Benchmarking wine tourism destinations – the case of Bulgaria

2017 ◽  
Vol 29 (4) ◽  
pp. 384-400 ◽  
Author(s):  
Ilinka Terziyska
Keyword(s):  
Secondary Data ◽  
Tourism Industry ◽  
The Other ◽  
The Black Sea ◽  
Content Type ◽  
Black Sea Region ◽  
Wine Tourism ◽  
International Trends ◽  
Protected Designation Of Origin ◽  
The One

Purpose The purpose of this paper is twofold – on the one hand, to introduce a framework for benchmarking of wine regions and on the other, to analyze the activities of wineries in Bulgaria with a clear focus on tourism. Design/methodology/approach The research design includes secondary data and content analysis, which are complemented by a survey among wine cellar owners and managers in the country, including respondents from all five wine regions. Findings The paper has identified several problems that impede wine tourism development in Bulgaria, including: small number of wineries, small share of Protected Designation of Origin wines, ineffective business hours structure and small share of wineries offering additional services beyond tasting or cellar-door sales. On the other hand, wineries in Bulgaria conform to international trends in terms of providing accommodation, restaurant and SPA treatments. The survey revealed that tourism-hosting wineries consider wine tourism an important part of their activity but do not succeed in attracting a sufficient number of visitors, and the share of tourism-related revenues to their total incomes is small. Research limitations/implications The survey included all the wineries in the country; in one of the regions (the Black Sea region), however, the response rate was very low, which means that while results and conclusions are representative for the country as a whole, they might not be applicable to this specific region. Originality/value The research results refer to an emerging wine destination, which has not been the object of a comprehensive study yet. In addition, the proposed update of an existing benchmarking model reflects recent changes and trends in the wine tourism industry.

Can “harmonization” antidote tax avoidance and other financial crimes globally?

2018 ◽  
Vol 25 (1) ◽  
pp. 187-209
Author(s):  
Norman Mugarura
Keyword(s):  
Money Laundering ◽  
Empirical Data ◽  
Tax Avoidance ◽  
Law Firm ◽  
Online Data ◽  
Policy Makers ◽  
Content Type ◽  
Financial Crimes ◽  
Harmonization Of Law ◽  
National Governments

Purpose The purpose of this research paper is to underscore that harmonization of laws, much as it might not offer a lasting cure of tax avoidance and other forms of financial crimes, can enhance the fight against it and subsequently help to forestall it. Tax avoidance has remained an intractable challenge and costs governments astronomical sums of money, largely because taxation is a sensitive issue in the realm of sovereign national jurisdictions. The first part of this paper involves a review of empirical data on tax avoidance to create a context for evaluating theoretical issues on tax avoidance and how they are manifested in practice. It draws examples in a cross-jurisdictional perspective given the global character of tax avoidance and evasion as financial crimes. The last part of this paper discusses possible recommendations that could be implemented to tackle tax avoidance and its attendant challenges on economies. Design/methodology/approach The author has carried out a scoping review of the literature on tax avoidance and myriad of ways used to commit it globally. There was a wealth of data on tax avoidance, evasion, money laundering and harmonization of laws, which was reviewed and applied in undertaking this study. These data were sourced from published academic books, journal articles and online data sources/websites. This paper reflects on and internalizes most recent empirical data on tax avoidance and evasion such as unprecedented leak of millions of files from the database of the world’s fourth biggest offshore law firm, Mossack Fonseca – the so-called “Panama papers”, which has revealed the extent of tax avoidance globally. It also goes an extra length (literally speaking) to underscore important measures that ought to be introduced to address tax avoidance, evasion and money laundering once and for all. Findings The findings of this paper confirm that while harmonization of law has its inherent shortcomings, it is necessary to enhance individual state’s ability to deal with overlapping interstate challenges such as tax avoidance. This paper proffers a thorough analysis of tax avoidance, the varied context in which it is manifested with a view to evaluate measures that could be adopted by states to minimize or forestall it globally. Research limitations/implications This paper has used data on tax avoidance and cognate areas in underscoring inherent challenges in current measures against tax avoidance globally. There were not many studies carried out on the role of harmonization in bolstering states’ efforts against tax avoidance and other financial crimes. Practical implications Paying taxes or avoiding paying it has a direct bearing on people, societies and national governments. It is therefore important that states adopt measures to curtail tax avoidance – because it costs governments a lot of revenue. Originality/value Though studies have been conducted on tax avoidance and cognate areas, this paper articulates that harmonization could greatly enhance the fight against it globally. This paper will appeal to tax authorities, banks, governments, policy makers, oversight financial institutions and those who have a vested interest in regulation of financial crimes globally.

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