Purpose This paper aims to offer the first known synthesis of peer-reviewed literature on
trade-based money laundering (TBML). Given the topic is in its nascent stage yet gaining …

Abstract Trade-based Money Laundering, a new form of money laundering using
international trade as a signboard, always appears along with speculative capital movement …

Companies often favor debt financing over equity financing due to its tax benefits, allowing
multinational companies to exploit internal debt to transfer profits to jurisdictions with lower …

Taxation became a source of revenue in most of the developed and developing countries.
However, tax non-compliance remains as a serious issue around the globe. The negative …

Borderless global trading activities provide opportunities for multinational companies
(MNCs) to practice tax avoidance and tax evasion. MNCs with tax haven subsidiaries have …

Purpose The purpose of this paper is to examine the link between trade-based money
laundering and organized crime. Trade-based money laundering (TBML) has emerged as …

Purpose This paper aims to conduct a comparison on the effectiveness of the law
enforcement agencies (LEAs) of Australia and Malaysia in investigating money laundering …

The importance of taxation as a major public finance to developed and developing countries
is non-debatable. The issue of smuggling activities related to the indirect taxation had …

The rise of indirect tax non-compliance by taxpayers became the main concern of most of
the tax authorities around the globe. In Malaysia, non complaince such as smuggling and …

“Globalisation has turned the international financial system into a money-launderer's dream
[...]”(Arlacchi, 1998, p. 5). How often have we heard this and similar statements about money …