Autor: Dragoș-Andrei Nedelcu
Publicat în: Analele Universității „Titu Maiorescu”, 2019
Disponibil online: aici.
Abstract: When a criminal activity generates significant profits, the individual or group involved must find a way to control the funds without drawing the attention on the activity concerned or on the persons involved. The criminals manage to hide these resources, changing their form or redirecting the funds to a place where it is less likely that they can draw the attention onto them.
Keywords: offshore; money laundering; criminality; financial systems; bank secret; fiscal havens.