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DC Field | Value | Language |
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dc.date.accessioned | 2017-03-21T10:58:10Z | - |
dc.date.available | 2017-03-21T10:58:10Z | - |
dc.date.issued | 2016 | - |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/17691 | - |
dc.description | LL.B. | en_GB |
dc.description.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. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Money laundering -- Law and legislation -- European Union countries | en_GB |
dc.subject | Organisation for Economic Co-operation and Development | en_GB |
dc.subject | Tax evasion -- Law and legislation -- European Union countries | en_GB |
dc.subject | Fraud -- Law and legislation -- European Union countries | en_GB |
dc.subject | Money laundering -- Law and legislation -- Malta | en_GB |
dc.subject | Tax evasion -- Law and legislation -- Malta | en_GB |
dc.subject | Fraud -- Law and legislation -- Malta | en_GB |
dc.title | Money laundering and tax evasion : is there a link that connects the two? | en_GB |
dc.type | bachelorThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Laws. Department of Commercial Law | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Grima, Corinne | - |
Appears in Collections: | Dissertations - FacLaw - 2016 Dissertations - FacLawCom - 2016 |
Files in This Item:
File | Description | Size | Format | |
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16LLB084.pdf Restricted Access | 1.12 MB | Adobe PDF | View/Open Request a copy |
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