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Title: Money laundering and tax evasion : is there a link that connects the two?
Authors: Grima, Corinne
Keywords: Money laundering -- Law and legislation -- European Union countries
Organisation for Economic Co-operation and Development
Tax evasion -- Law and legislation -- European Union countries
Fraud -- Law and legislation -- European Union countries
Money laundering -- Law and legislation -- Malta
Tax evasion -- Law and legislation -- Malta
Fraud -- Law and legislation -- Malta
Issue Date: 2016
Abstract: The objective of this research project is to discover whether a relationship exists between tax evasion and money laundering. This research study will determine whether tax evasion is a crime and whether tax evasion may be treated as a predicate offence and whether the retention and transfer of the proceeds of tax evasion may be treated as money laundering. Furthermore, it also aims to see how the international Courts and the European Union Courts interpret the law regarding these circumstances. Finally, references to initiatives of the European Union and the Organisation for Economic Cooperation and Development (“OECD”) will also be addressed in order to further analyse whether this relationship is present in such situations.
Description: LL.B.
Appears in Collections:Dissertations - FacLaw - 2016
Dissertations - FacLawCom - 2016

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