Steuergeldwäscherei in Bezug auf direkte Steuern
Publisher: Carl Grossmann Verlag
Place of publication: Berlin; Bern
Language: ger
Number of pages: 352
ISBN-13: 9783941159075
Subjects: Law; Commercial law; International law; International criminal law
Description: The present analysis focuses on the interpretation of art. 305bis of the Swiss Criminal Code. The author, Gabriel Bourquin, treats the problem of tax crimes as predicate offenses to money laundering. Where necessary, in particular in relation to the punishment of money laundering by omission, the analysis will deal with the special duties of due diligence (art. 6) and the duty to report (art. 9) of the Anti-Money Laundering Act.
Notes: German.