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Archive » February 2025 » Tax and Aml principles: can they sometimes overlap?

Tax and Aml principles: can they sometimes overlap?

Patrizio Braccioni
February 2025 - n. 2
Keywords: Fiscalità, regolamentazione finanziaria, antiriciclaggio
Jel codes: H20, G18, K42

Certain tax and anti-money laundering principles can sometimes overlap and norms which pursue illegal tax behaviors frequently result applicable also in anti-money laundering matters, and vice-versa. Cases of tax evasion and tax fraud normally constitute the background of money laundering, as underlined within many Aml Authorities official reports. Furthermore, many typical legal institutions of both legislations show identical features, though they may be identified with a different nomen iuris. It is thus suggested a specific focus aimed at their integration in the form of a better and more conscious coordination between respective laws, official practice and within the internal organizations of the entities subject to Aml legislation, with particular reference to financial intermediaries.

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