Umut Turksen

This book provides a distinctive and critical analysis of the anti-money laundering (AML) measures that have been put in place in Türkiye and the United Kingdom. The work presents a comparative analysis of if, and to what extent, the AML regimes in these jurisdictions are fit for purpose in countering some of the most pressing predicate crimes. It investigates the AML regimes relating to tackling the riskiest/most prevalent predicate crimes, that is, drug trafficking and tax crimes, thereby filling a significant gap within the current literature. The study provides insights into the effectiveness and efficiency of national AML frameworks adopted by Türkiye and the UK in addressing distinct crimes, thereby identifying essential features of an optimum AML ecosystem that could effectively address predicate crimes regardless of their nature. This novel approach offers a detailed analysis of the law in books and law in practice elements of the AML regimes in Türkiye and the United Kingdom which will set the tone for conducting similar studies in other jurisdictions. The book will be of interest to academics, researchers and policy-makers working in the areas of Financial Crime, Law Enforcement and Comparative Law.

This book provides a distinctive and critical analysis of the anti-money laundering (AML) measures that have been put in place in Türkiye and the United Kingdom. The work presents a comparative analysis of if, and to what extent, the AML regimes in these jurisdictions are fit for purpose in countering some of the most pressing predicate crimes. It investigates the AML regimes relating to tackling the riskiest/most prevalent predicate crimes, that is, drug trafficking and tax crimes, thereby filling a significant gap within the current literature. The study provides insights into the effectiveness and efficiency of national AML frameworks adopted by Türkiye and the UK in addressing distinct crimes, thereby identifying essential features of an optimum AML ecosystem that could effectively address predicate crimes regardless of their nature. This novel approach offers a detailed analysis of the law in books and law in practice elements of the AML regimes in Türkiye and the United Kingdom which will set the tone for conducting similar studies in other jurisdictions. The book will be of interest to academics, researchers and policy-makers working in the areas of Financial Crime, Law Enforcement and Comparative Law.

This ground-breaking textbook provides a comprehensive guide to the law, policy and strategies relating to international financial crime. Alongside a clear exposition of the current law, the text critically examines the institutions and agencies tasked with regulation and prevention of financial crime; it also covers sentencing policy, the attitude of the courts, and procedures designed to recover the proceeds. This text will be invaluable to students studying the subject at postgraduate or undergraduate level. It will also be of great value to practitioners, policymakers, regulators and all others who require a solid understanding of the key issues in an international context.

This ground-breaking textbook provides a comprehensive guide to the law, policy and strategies relating to international financial crime. Alongside a clear exposition of the current law, the text critically examines the institutions and agencies tasked with regulation and prevention of financial crime; it also covers sentencing policy, the attitude of the courts, and procedures designed to recover the proceeds. This text will be invaluable to students studying the subject at postgraduate or undergraduate level. It will also be of great value to practitioners, policymakers, regulators and all others who require a solid understanding of the key issues in an international context.

This book seeks durable solutions for tax crime and is a great resource for the development of knowledge, policy and law on tax crime. The book uniquely blends current practice with new approaches to countering tax crime. With insights from the EU-funded project, PROTAX, which conducts advanced research on tax crimes, the book comparatively analyses the EU’s tax crime measures and the Ten Global Principles (TGPs) on fighting tax crime by the Organisation for Economic Cooperation and Development (OECD). The study critically examines how the TGPs can serve as minimum standards for the EU to counter tax crime such as tax evasion and tax fraud. The study also analyses how the anti-tax avoidance package can be graduated to fight tax crime in the EU. When escalated, the strengths of the EU tax crime measures and TGPs can form a fortress in which criminal law can be empowered to mitigate tax crimes with greater effect. The book will be particularly useful for end-user stakeholders such as tax policy makers, LEAs, professional enablers as well as academics and students interested in productive interaction between tax, criminal and administrative laws.

This book seeks durable solutions for tax crime and is a great resource for the development of knowledge, policy and law on tax crime. The book uniquely blends current practice with new approaches to countering tax crime. With insights from the EU-funded project, PROTAX, which conducts advanced research on tax crimes, the book comparatively analyses the EU’s tax crime measures and the Ten Global Principles (TGPs) on fighting tax crime by the Organisation for Economic Cooperation and Development (OECD). The study critically examines how the TGPs can serve as minimum standards for the EU to counter tax crime such as tax evasion and tax fraud. The study also analyses how the anti-tax avoidance package can be graduated to fight tax crime in the EU. When escalated, the strengths of the EU tax crime measures and TGPs can form a fortress in which criminal law can be empowered to mitigate tax crimes with greater effect. The book will be particularly useful for end-user stakeholders such as tax policy makers, LEAs, professional enablers as well as academics and students interested in productive interaction between tax, criminal and administrative laws.

Since the 9/11 attacks the world has witnessed the creation of both domestic and international legal instruments designed to disrupt and interdict the financial activities of terrorists. This book analyses the counter-terrorist financing law (CTF), policy and practice at the national level, focusing on Turkey. The work examines the limits and capabilities of CTF efforts on terrorism threats and determines the effectiveness of CTF efforts in Turkey, a country which has a pivotal role in terms of countering terrorism regionally and internationally. The Turkish case-study is supported by an empirical study involving 37 semi-structured interviews with CTF practitioners and law enforcement experts with different affiliations and backgrounds. The findings illustrate that Turkey’s CTF system has not obtained an adequate level of effectiveness as a result of lack of proper implementation of its policy in the bureaucratic, legal and operational spheres. It is evident that the administrative and legal systems in Turkey are established according to the ‘one-size-fits-all’ international CTF standards and thus are compliant with the international CTF benchmarks, yet the interviews reveal significant challenges at the implementation level including lack of training and financial security, heavy handed bureaucracy, inadequate coordination and communication between international and national levels. The book will be an invaluable resource for academics, students and policy-makers working in the areas of financial crime and terrorism.

This book provides a detailed analysis of the legal framework in which the energy trade between the European Union and the Russian Federation has been conducted. Using case studies of eight member states, it critically examines the EU’s ability and the duty of its Member States to conduct their external energy trade in accordance with the principle of solidarity. Providing a comprehensive analysis of the principle of solidarity as provided in the acquis communautaire of the EU, the book critically analyses the legal framework pertaining to EU-Russia energy trade to ascertain whether, and to what extent, it satisfies the requirements of the rule of law.

Since the 9/11 attacks the world has witnessed the creation of both domestic and international legal instruments designed to disrupt and interdict the financial activities of terrorists. This book analyses the counter-terrorist financing law (CTF), policy and practice at the national level, focusing on Turkey. The work examines the limits and capabilities of CTF efforts on terrorism threats and determines the effectiveness of CTF efforts in Turkey, a country which has a pivotal role in terms of countering terrorism regionally and internationally. The Turkish case-study is supported by an empirical study involving 37 semi-structured interviews with CTF practitioners and law enforcement experts with different affiliations and backgrounds. The findings illustrate that Turkey’s CTF system has not obtained an adequate level of effectiveness as a result of lack of proper implementation of its policy in the bureaucratic, legal and operational spheres. It is evident that the administrative and legal systems in Turkey are established according to the ‘one-size-fits-all’ international CTF standards and thus are compliant with the international CTF benchmarks, yet the interviews reveal significant challenges at the implementation level including lack of training and financial security, heavy handed bureaucracy, inadequate coordination and communication between international and national levels. The book will be an invaluable resource for academics, students and policy-makers working in the areas of financial crime and terrorism.

This book provides a detailed analysis of the legal framework in which the energy trade between the European Union and the Russian Federation has been conducted. Using case studies of eight member states, it critically examines the EU’s ability and the duty of its Member States to conduct their external energy trade in accordance with the principle of solidarity. Providing a comprehensive analysis of the principle of solidarity as provided in the acquis communautaire of the EU, the book critically analyses the legal framework pertaining to EU-Russia energy trade to ascertain whether, and to what extent, it satisfies the requirements of the rule of law.