Money laundering and terrorist financing are lately becoming high a priority on EU policy-makers' agenda as never before. This paper examines how the European Anti-Money Laundering (AML) regulatory landscape is evolving in its design, contents and purposes. In doing so, it touches upon the major innovations brought in by the Forth Anti-Money Laundering Directive and by the recent EC amending Pro-posal. On one hand, issues relating to customer due diligence and beneficial owner-ship are dealt with. On the other hand, perils attached to the greater prominence gained by tax crimes are pointed out, bringing to the fore the question of whether the original AML goals are possibly overcome by the prevention of tax evasion. In provid-ing a way forward, the paper finally provides insights on the challenges of the current AML supervisory framework.
|Titolo:||Recent trends in designing the eu anti-money launder-ing regulatory landscape: The fourth AML directive between lights, shadows and future perspectives|
|Data di pubblicazione:||2016|
|Appare nelle tipologie:||2.1 Articolo su rivista |