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

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
Main Author: Bourquin, Gabriel (auth)
Format: Electronic Book Chapter
Published: Berlin; Bern Carl Grossmann Verlag 2017
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3rd Floor Main Library

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Call Number: A1234.567
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