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2021 | OriginalPaper | Buchkapitel

1. Introduction

verfasst von : Aretha M. Campbell

Erschienen in: Money Laundering, Terrorist Financing, and Tax Evasion

Verlag: Springer International Publishing

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Abstract

This chapter is the introduction to the book. It discusses the emergence of offshore financial centres in the Caribbean and their proliferation as a result of globalization. It looks at the effects of globalization which have given rise to money laundering, terrorist financing and tax evasion, and the increasing concerns of the international community to find solutions to these phenomena, including the creation of the FATF and the assignment of the OECD with the responsibility to counter these three phenomena respectively.

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Nächstes Kapitel Offshore Financial Centres in the Caribbean

Alldridge, Peter. 2008. Money laundering and globalization. Journal of Law and Society 35 (4): 437–463.CrossRef

Basle Committee on Bank Supervision. 2017. Sound Management of Risks Related to Money Laundering and Financing of Terrorism. Bank for International Settlements.

Butkiewicz, J., and L. Gordon. 2013. The Economic Growth Effect of Offshore Banking in Host Territories: Evidence from the Caribbean. World Development 44. https://doi.org/10.1016/j.worlddev.2012.09.017.

Christensen, John, and Sony Kapoor. 2004. Tax Avoidance, Tax Competition and Globalization: Making Tax System Justice a Focus for Global Activism. Accountancy Business and the Public Interest 3 (2): 1–16.

FATF. 2012. International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation—The FATF Recommendations. Financial Action Task Force. https://www.fatf-gafi.org/media/fatf/documents/recommendations/pdfs/FATF%20Recommendations%202012.pdf.

IMF. 2017. The Bahamas Selected Issues. IMF Country Report no. 17/315. International Monetary Fund. https://www.imf.org/.

OECD. 2016. Exchange of Information on Request. Handbook for Peer Reviews 2016–2020. OECD Publishing. https://www.oecd.org/tax/transparency/global-forum-handbook-2016.pdf.

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Sikka, Prem. 2003. The Role of Offshore Financial Centres in Globalization. Accounting Forum 27 (4): 365–399. https://doi.org/10.1046/j.1467-6303.2003.t01-2-00111.x.CrossRef

Suss, Esther C., Oral H. Williams, and Mendis Chandima. 2002. Caribbean Offshore Financial Centers: Past, Present, and Possibilities for the Future. IMF Working Paper WP/02/88, International Monetary Fund. https://www.imf.org/external/pubs/ft/wp/2002/wp0288.pdf.

Tavares, Rui. 2013. Relationship Between Money Laundering Tax Evasion and Tax Havens. The Special Committee on Organised Crime, Corruption and Money Laundering (CRIM) 2012–2013. https://www.europarl.europa.eu/meetdocs/2009_2014/documents/crim/dv/tavares_ml_/tavares_ml_en.pdf.

Zaidi, Syed Haider Ali, Xin-Yu Wang, Sardar Ahmad, Tan-Xue Ping, and Meng Qi. 2017. Panama Papers and the Dilemma of Global Financial Transparency. International Journal of Modern Research in Management 1 (2): 18–35. http://www.ijournalmrm.com/article/12/panama-papers-and-the-dilemma-of-global-financial-transparency.

Titel: Introduction
verfasst von: Aretha M. Campbell
Verlag: Springer International Publishing
Buch: Money Laundering, Terrorist Financing, and Tax Evasion
Print ISBN: 978-3-030-68875-2

Electronic ISBN: 978-3-030-68876-9

Copyright-Jahr: 2021
DOI: https://doi.org/10.1007/978-3-030-68876-9_1