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• W2054305714 abstract "The objective of this research is to determine the impact of Switzerland's money laundering law on the movement of money through false invoicing in international trade. This study evaluates every reported import and export transaction between the USA and Switzerland during the period 1995–2000. The study indicates that there were significant changes in the degree of abnormal international trade pricing subsequent to the enactment of Switzerland's antimoney laundering law. The study supports the view that individuals and companies will find substitute techniques and channels to launder money when central banking authorities enact legislation that only focuses on financial institutions." @default.
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• W2054305714 date "2005-02-15" @default.
• W2054305714 modified "2023-10-13" @default.
• W2054305714 title "The impact of Switzerland's money laundering law on capital flows through abnormal pricing in international trade" @default.
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• W2054305714 doi "https://doi.org/10.1080/0960310042000313200" @default.
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