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The effect of tax amnesty on anti-money laundering in Bangladesh
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Waris, Attiya and Latif, Laila (2014) The effect of tax amnesty on anti-money laundering in Bangladesh. Journal of Money Laundering Control, 17 (2). pp. 243-255. doi:10.1108/JMLC-04-2013-0011 ISSN 1368-5201.
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Official URL: https://doi.org/10.1108/JMLC-04-2013-0011
Abstract
The article aims to rely on the global wealth chains theory to study the effect of tax amnesty on anti-money laundering (AML) in Bangladesh. This theory is an analytical framework intended to identify how wealth is repackaged and disguised to move it out of spheres of state oversight, regulation and taxation. It introduces the law on AML in Bangladesh, pointing out the revised Financial Action Task Force (FATF) recommendation that has expanded the scope of money laundering predicate offences to cover both indirect and direct tax crimes and smuggling in relation to customs and excise duties and taxes.
Item Type: | Journal Article | ||||
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Subjects: | H Social Sciences > HJ Public Finance K Law [Moys] > KT Asia and Pacific |
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Divisions: | Faculty of Social Sciences > School of Law | ||||
Journal or Publication Title: | Journal of Money Laundering Control | ||||
Publisher: | Emerald Group Publishing Limited | ||||
ISSN: | 1368-5201 | ||||
Official Date: | 6 May 2014 | ||||
Dates: |
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Volume: | 17 | ||||
Number: | 2 | ||||
Page Range: | pp. 243-255 | ||||
DOI: | 10.1108/JMLC-04-2013-0011 | ||||
Status: | Peer Reviewed | ||||
Publication Status: | Published | ||||
Access rights to Published version: | Restricted or Subscription Access |
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