About
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Introduction
Publications
Publications (3)
Suspicious transaction reporting (STR) is a cornerstone of the international Anti- Money Laundering/Combatting the Financing of Terrorism (AML/CFT) framework. The evaluation of AML/CFT regimes is challenging, however, as the quality of STRs varies substantially between countries and little is known about the factors that drive STR. In combining leg...
Projects
Project (1)
The Cooperative Compliance program has a twofold aim:
Firstly, it plans to undertake a research program that will examine the legal, political and practical barriers which could prevent the cooperative compliance model from achieving its full potential.
Secondly, it will initiate a pilot program in selected African countries. The pilots will test the relevance of the model to the challenges facing tax administrations in Africa. It will explore how, and to what extent, the model should be adapted to meet the needs of these countries and the MNEs that operate there.
See website: https://www.wu.ac.at/en/taxlaw/institute/tax-policy/current-projects/co-operative-compliance/
