We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Is It Time to Reform the Counter-terrorist Financing Reporting Obligations? On the EU and the UK System.
- Authors
Ryder, Nicholas
- Abstract
This Article critically considers the effectiveness of the European Union's (EU) counter-terrorist financing (CTF) strategies. In particular, it concentrates on the use of financial intelligence gathered from the submission of suspicious activity reports (SARs) by reporting entities to Member States Financial Intelligence Units (FIU). The Article identifies a series of weaknesses in the United Kingdom's (UK) reporting regime: Defensive reporting, increased compliance costs, and the definition of suspicion. It concludes by making a series of recommendations that are aimed at improving the effectiveness of the EU and UK CTF reporting obligations.
- Subjects
FINANCING of counterterrorism; TAX compliance costs
- Publication
German Law Journal, 2018, Vol 19, Issue 5, p1169
- ISSN
2071-8322
- Publication type
Article
- DOI
10.1017/s2071832200022999