24 hour global conference on organised crime, 18-19 October 2023

A virtual conference to bring together Organised Crime scholars in challenging times. 2020 marked the start of a global pandemic and the world’s first 24-hour virtual conference on global organized crime, #OC24. Since then, three editions of OC24 took place, bringing together scholars and practitioners from all over the world at a scale and in […]

Economic crime (transparency and enforcement) act 2022

ABSTRACT The Economic Crime (Transparency and Enforcement) Act 2022 (the Act) was fast-tracked from the time the Bill was conceived in 2022 through the UK parliament following Russia’s invasion of Ukraine. The Act received Royal Assent on 15 March 2022, though some parts of the Act are yet to come into force.  The Act aims […]

Sanctions, constructive trust and beneficial ownership: harmonised tracing laws for effective asset recovery

ABSTRACT According to Yury Fedotov, Executive Director of UNODC and Ngozi N. Okonjo-Iweala, Managing Director of the World Bank; “Developing countries lose between US$20 to US $40 billion each year through bribery, Misappropriation of funds and other corrupt practices.” In situations where individuals, organizations or nations have been defrauded, civil proceedings are reliable in recovering […]

Prosecuting politically exposed persons in Africa

The term politically exposed persons (PEPs) originated in the Swiss banking community and has been relevant within this sphere for several decades due to the high profile of many Swiss banking clients. Although there is no generally accepted definition of the term, varying attempts have been made to define PEPs in the context of the […]

Cyber-enabled crime: the new frontier of global money laundering

ABSTRACT Cyber-enabled crimes have been defined as traditional crimes, which can be increased in their scale or reach by use of computers, computer networks, or other forms of information communications technology (ICT). Two of the most widely published instances of cyber-enabled crime relate to fraud and theft.  Cyber-enabled financial crime is a smaller subset of […]

Mobile money tax introduction in Cameroon (undoing the gains made from financial inclusion)

ABSTRACT Mobile money has seen speedy growth since its emergence, becoming the formal financial service of choice for many in developing countries enabling completely cashless transactions across entire market segments. Its success has attracted the attention of tax authorities seeking to broaden their revenue base. The resulting taxes, especially mobile money transaction taxes, are controversial […]