Does Tax Evasion Generate Criminal Proceeds?
(2019) 31 SAcLJ 845
In recent years, the Financial Action Task Force has led a global push to criminalise laundering of the “proceeds of tax evasion”. Yet many common law courts hold that tax evasion does not generate “proceeds” in the conventional sense. This article reviews the case law and explores its implications for money laundering offences predicated on tax evasion.