The European Union Fourth Anti-Money Laundering Directive is the most sweeping AML legislation ever to have been introduced in Europe. It aims to strengthen the existing rules, prioritising the fight against tax avoidance, money laundering and terrorism financing by reinforcing the necessity of measures such as risk assessments, setting clear requirements about beneficial ownership, and expanding the definition of a politically exposed person. This second edition of Anti-money Laundering C...

Oxford's variorum edition of William Blackstone's seminal treatise on the common law of England and Wales offers the definitive account of the Commentaries' development in a modern format. For the first time it is possible to trace the evolution of English law and Blackstone's thought through the eight editions of Blackstone's lifetime, and the authorial corrections of the posthumous ninth edition. Introductions by the general editor and the volume editors set the Commentaries in their his...

Tax has rocketed to the top of the news agenda. When Amazon, Google and Starbucks were pulled up in front of the Public Accounts Committee, many were stunned at how little corporation tax they paid (if at all) in a time of austerity and government cuts. How can a tax gap of �12 billion be justified, when a CEO can take home $101 million a year? There is a growing realization that maybe we aren't 'all in this together', and what are Google's 'Dutch sandwich' and a 'double Irish' anyway?...

In Australia, business is conducted in a transparent, well regulated and politically stable environment. The 2013 World Bank Doing Business report judged Australia to be amongst the top 10 most straightforward and affordable countries in which to start up a business and in terms of overall ease of doing business. Foreign investment is welcomed, with all levels of government keen to promote business, economic development and employment growth.Minter Ellison's popular guide Doing Bus...

This fully updated text is a collection of the essential primary and secondary law of the European Union that quickly and effectively guides students to the material they need during exams and lectures. Part I contains the European Union's primary law in consolidated form. Part II offers a selection of the essential pieces of European Union legislation in five core areas of particular importance to undergraduate and graduate studies, namely: the EU institutions, the internal market, compet...

A guide that illustrates the methods, mechanisms,techniques and instruments to launder money andfinance terrorism. It explains risk-based approachesto minimise the risk at the national level and foreach sector of the eco-system.Mr. T.S. KrishnamurthyFormer Chief Election Commissioner, Governmentof India; Former Chief Commissioner of IncomeTax-Mumbai, India.This book not only examines thoroughly theproblem in a comprehensive manner withinteresting case studies but also providesgovernance measu...

This is the story of how a small island on the edge of Europe became one of the world’s major tax havens. From global corporations such as Apple and Google, to investment bankers and mainstream politicians, those taking advantage of Ireland’s pro-business tax laws and shadow banking system have amassed untold riches at enormous social cost to ordinary people at home and abroad.Tax Haven Ireland uncovers the central players in this process and exposes the coverups employed ...

Corporate fraud is unlike any other risk that an organisation has to manage. It requires us to believe that we can be deceived by individuals that we know, trust and do business with – one of life's 'inconvenient truths'. So, we often choose to believe many of the myths that prevail: 'our people would not commit fraud'... 'fraud couldn't happen to us, we're a stable organisation'... 'we would know quickly if it happened, we watch the vulnerable areas'.The fact is that people are dr...

Managing PPP projects is not a routine job, as every PPP project is different and should be managed accordingly. These projects require considerable capability and skills from both public sector and private sector managers involved, Strategic Issues in Public Private Partnerships, Second Edition, delivers the insight and tools necessary to assist those managers.As Public private partnership (PPP) arrangements become an increasingly popular way for national governments to f...

FROM THE AUTHOR:I stumbled across a couple of web articles about an upcoming "Global Economic Collapse" whilst researching for another project several months ago. What Global Economic Collapse?!!! Why wasn't I told about this before? Why didn't my family or friends know about it? Why wasn't it in the news?The idea was so outrageous that some investigation was required to debunk what I had read. Instead, what I discovered was just the opposite - data, logical arguments and sou...

The provision and management of social housing for those who are unable to access the housing market is essential to the maintenance of the fabric of society. The social housing industry is vast and still growing. There are very few countries in the world where some form of subsidised housing does not exist, and the total number of social homes is likely to grow worldwide, as are the challenges of the sector. Paul Reeves takes a people-centred approach to the subject, describing the themes...

All hail the new masters of Capitalism: How asset managers acquired the worldBanks have taken a backseat since the global financial crisis over a decade ago. Today, our new financial masters are asset managers, like Blackstone and BlackRock. And they don’t just own financial assets.The roads we drive on; the pipes that supply our drinking water; the farmland that provides our food; energy systems for electricity and heat; hospitals, schools, and even the ho...