Purpose – This paper examines three important interrelated issues that arise in the context of financial investigations: (i) the access of law enforcement agencies to centralised bank account registries that have been ...

Purpose – To critically examine recent developments and proposals for the regulation and supervision of ‘golden passport’ and ‘golden visa’ investment schemes in Europe. We argue that FATF standards constitute an appropriate ...

Purpose – To critically examine two significant developments for the regulation and supervision of virtual assets and virtual assets services providers: the amendment of the Financial Action Task Force (FATF) Recommendation ...

Η Ευρωπαϊκή Ένωση και τα κράτη μέλη της αντιμετωπίζουν συχνά περιπτώσεις απάτης, διαφθοράς και άλλων αδικημάτων εις βάρος του προϋπολογισμού της Ε.Ε. (λ.χ. απάτη με ευρωπαϊκές χρηματοδοτήσεις, διασυνοριακή απάτη Φ.Π.Α. που ...

Η προστασία του τραπεζικού απορρήτου υποδεικνύεται συχνά ως ένα από τα βασικά εμπόδια στη διεθνή δικαστική συνδρομή για την καταπολέμηση της φοροδιαφυγής. Τρεις σημαντικές διεθνείς εξελίξεις επαναφέρουν το νομικό αυτό ...

In the emerging era of artificial intelligence (AI), it is reasonable to assume that the rapid development and commercialisation of revolutionary AI technologies will ultimately lead to their adoption by criminals and ...

Purpose – This paper aims to critically examine the digital transformation of anti-money laundering (AML) and countering the financing of terrorism (CFT) in light of the Financial Action Task Force (FATF) San Jose principles, ...

The global economy and societies around the world are facing a once-in-a-lifetime situation, as two major developments are underway and becoming collinear. On the one hand, financial markets are rapidly entering the era ...

Purpose This paper aims to critically examine whether it is timely and actionable for the European Union (EU) to adopt a global sanctions regime against corruption and how such a regime can be designed to maximise its ...

Purpose This paper aims to explore existing and proposed methods for enhancing asset recovery and targeting the proceeds of illicit trades and other types of criminal activity in the European Union (EU). Consistent and ...