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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| Format: | Electrònic Capítol de llibre |
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Berlin; Bern
Carl Grossmann Verlag
2017
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| Accés en línia: | OAPEN Library: download the publication OAPEN Library: description of the publication |
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