632679.pdf

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 an...

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Bibliographic Details
Language:ger
Published: Carl Grossmann Verlag 2017
Online Access:http://www.carlgrossmann.com/?p=11519