Steuergeldwäscherei in Bezug auf direkte Steuern : Ein Beitrag zur Auslegung von Art. 305bis Ziff. 1 und Ziff. 1bis StGB

Gabriel Bourquin

• Editorial: Carl Grossmann Verlag
• Año: 2017
• ISBN:
  9783941159075
• Categoría: Droit
• Categoría: Droit fiscal

This monograph deals with the problem of tax offenses as a predicate offense of money laundering in the area of ??direct taxation, which is completely new to Switzerland. The investigation focuses on the interpretation of the revised Article 305bis of the Criminal Code. The author Dr. iur. Gabriel Bourquin thus focuses on the criminal registration of so-called tax money laundry. Where necessary, in particular with regard to the criminal liability of money laundering through omission, the regulatory anti-money laundering defense mechanism - special due diligence obligations pursuant to Art. 6 AMLA and reporting obligations pursuant to Art. 9 AMLA - are discussed.Gabriel Bourquin studied law in Neuchâtel and Bern and in 2013 obtained his lawyer's license in Switzerland. His Ph.D. iur. He successfully completed 2016 in Zurich. The focus of his professional and legal activity is in criminal tax law.