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- Ammar, A. (2021, January 7). Understanding money-laundering. The Pakistan Observer.
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- Jancsics, D. (2018). Shell Companies and Government Corruption. In Global Encyclopedia of Public Administration, Public Policy, and Governance (pp. 1-5). Springer International Publishing. https://doi.org/10.1007/978-3-319-31816- 5_3566-1
- Jones, A. (2021). Pandora Papers will increase scrutiny on MNE tax affairs. International Tax Review.
- Lejour, A., Möhlmann, J., van 't Riet, M., & Benschop, T. (2019). Dutch shell companies and international tax planning. https://ssrn.com/abstract=3416459
- Liedtke, M., & Mattise, J. (2021). Leaked
- Michael, F., &Daniel, N. J. S. (2012). Global Shell Games: Testing Money Launderers' and Terrorist Financiers' Access to Shell Companies. Political Economy & Development Lab, 34. http://www.ncbi.nlm.nih.gov/pubmed/240 26833
- Mukhtar, A. (2016). Money Laundering, Terror Financing and FATF: Implications for Pakistan. JOCA.
- Pacini, C., & Wadlinger, N. (2018). How Shell Entities and Lack of Ownership Transparency Facilitate Tax Evasion and Modern Policy Responses to These Problems. Marquette Law Review, 102(1), 111- 166. https://scholarship.law.marquette.edu/cgi/ viewcontent.cgi?article=5380
- Pacini, C., Hopwood, W., Young, G., & Crain, J. (2019). The role of shell entities in fraud and other financial crimes. Managerial Auditing Journal, 34(3), 247-267. https://doi.org/10.1108/MAJ-01-2018-1768
- Park, W. W. (1978). Fiscal Jurisdiction and Accrual Basis Taxation: Lifting the Corporate Veil to Tax Foreign Company Profits. In Law Review 78(8), https://www.jstor.org/stable/1121858?seq=1
- Saleem, S., & Siraj, S. A. (2019). Framing of Panama Leaks: A Content Analysis of Pakistani and Western Press. Global Regional Review, 4(2), 412-420. http://dx.doi.org/10.31703/grr.2019(IV- II).44
- Schwartz, B. D. (2009). Deficiencies in regulations for anti-money laundering in a cyberlaundering age.
- Shah, S., Shah, S., & Khan, S. (2007). Anti Money Laundering Mechanism: An Application of Principal-Agent Model for Pakistan. International Journal of Human Development, 3(1), 61-82.
- Sharman, J. (2012). Tackling shell companies : Limiting the. December.
- Shub, O. (2006). Separate Corporate Personality: Piercing the Corporate Veil. In FDCC Quarterly; Winter 56,
- Siraj, S. A., & Waheed, A. (2019). Framing of Panama Leaks in Pakistan's Leading Newspapers. Pakistan Journal of Criminology, 11(1), 84-100.
- Sluyterman, K. (2010). Royal Dutch Shell: Company Strategies for Dealing with Environmental Issues 84(2), https://www.jstor.org/stable/20743902
- Stack, G. (2015). Shell companies, Latvian-type correspondent banking, money laundering, and illicit financial flows from Russia and the former Soviet Union. Journal of Money Laundering Control, 18(4), 496-512. https://doi.org/10.1108/JMLC-06-2014- 0020
- Tamanaha, B. Z. (2015). What is Law? SSRN Electronic Journal, 1-26. https://doi.org/10.2139/ssrn.2546370
- Theses, G., & David Schwartz, B. (2009). Deficiencies in regulations for anti-money laundering in a cyberlaundering age including COMET: Central Online AML Merchant Enforcement Tool. https://lib.dr.iastate.edu/etd
- Tiwari, M., Gepp, A., & Kumar, K. (2020). A review of money laundering literature: the state of research in key areas. In Pacific Accounting Review 32(2), 271-303). Emerald Group Holdings Ltd. https://doi.org/10.1108/PAR-06-2019-0065
- Usman Kemal, M. (2014). Anti-money laundering regulations and their effectiveness. Journal of Money Laundering Control, 17(4), 416- 427. https://doi.org/10.1108/JMLC-06- 2013-0022
- Will, K. (2019). Shell Corporation. In INVESTOPEDIA (1st ed., p. 24). INVESTOPEDIA. https://doi.org/https://www.investopedia.c om/terms/s/shellcorporation.asp
- Woda, K. (2006). Money Laundering Techniques with Electronic Payment Systems. Information & Security: An International Journal, 18, 27-47. https://doi.org/10.11610/isij.1802
- Adil, H. M., Mahmood, K., Hussain, H. N., & Rehman, S. U. (2021). Use of Social Media as Political Information Source: The Case of Panama Leaks in Pakistan. Library Philosophy and Practice, 1-31.
- Ammar, A. (2021, January 7). Understanding money-laundering. The Pakistan Observer.
- Bambani, R., & Visser, B. (2015). Shell Corporations and their Role in International Fraud. 28. https://thesis.eur.nl/pub/31046/Bambani- R.-371650.pdf
- DNA News. (2020, September 25). FBR foiled a money laundering attempt by Shell companies. Diplomatic News Agency. http://marefateadyan.nashriyat.ir/node/15 0
- FCEN. (2006). The role of domestic shell companies in financial crime and money laundering: Limited liability companies. Financial Crimes Enforcement Network, November. https://www.fincen.gov/sites/default/files/ shared/LLCAssessment_FINAL.pdf
- Floros, I. V., & Sapp, T. R. A. (2011). Shell games: On the value of shell companies. Journal of Corporate Finance, 17(4), 850-867. https://doi.org/10.1016/j.jcorpfin.2011.03.00 4
- Haldevang, M. (2018). US lawmakers' new tactic to finally crack down on secretive shell companies: link them to Russia. QUARTZ. https://doi.org/https://www.investopedia.c om/terms/s/shellcorporation.asp
- Hamilton, B. L. (2017). SEC Rules Affecting Shell Companies. HAMILTON & ASSOCIATES. https://doi.org/https://www.hg.org/legal- articles/sec-rules-affecting-shell- companies-24083
- Hubbs, R. C. (2019). Shell Games. FRAUD MAGZINE, 12. https://doi.org/https://www.fraudmagazin e.com/article.aspx?id=4294983054
- Hussian, D. (2019, November). Tracing Shell Companies. DAWN News.
- Iftakhar, Z., & Ehsan, T. (n.d.). Piercing the Corporate Veil in Pakistan.
- Jaffery, I. H., & Mughal, R. A. L. (2020). Money- laundering risk and preventive measures in Pakistan. Journal of Money Laundering Control, 23(3), 699-714. https://doi.org/10.1108/JMLC-02-2020- 0016
- James, K. (n.d.). A Look Behind Shell Corporations. INVESTOPEDIA. https://doi.org/ https://www.investopedia.c om/financial-edge/0712/a-look-behind- shell-corporations.aspx
- Jancsics, D. (2018). Shell Companies and Government Corruption. In Global Encyclopedia of Public Administration, Public Policy, and Governance (pp. 1-5). Springer International Publishing. https://doi.org/10.1007/978-3-319-31816- 5_3566-1
- Jones, A. (2021). Pandora Papers will increase scrutiny on MNE tax affairs. International Tax Review.
- Lejour, A., Möhlmann, J., van 't Riet, M., & Benschop, T. (2019). Dutch shell companies and international tax planning. https://ssrn.com/abstract=3416459
- Liedtke, M., & Mattise, J. (2021). Leaked
- Michael, F., &Daniel, N. J. S. (2012). Global Shell Games: Testing Money Launderers' and Terrorist Financiers' Access to Shell Companies. Political Economy & Development Lab, 34. http://www.ncbi.nlm.nih.gov/pubmed/240 26833
- Mukhtar, A. (2016). Money Laundering, Terror Financing and FATF: Implications for Pakistan. JOCA.
- Pacini, C., & Wadlinger, N. (2018). How Shell Entities and Lack of Ownership Transparency Facilitate Tax Evasion and Modern Policy Responses to These Problems. Marquette Law Review, 102(1), 111- 166. https://scholarship.law.marquette.edu/cgi/ viewcontent.cgi?article=5380
- Pacini, C., Hopwood, W., Young, G., & Crain, J. (2019). The role of shell entities in fraud and other financial crimes. Managerial Auditing Journal, 34(3), 247-267. https://doi.org/10.1108/MAJ-01-2018-1768
- Park, W. W. (1978). Fiscal Jurisdiction and Accrual Basis Taxation: Lifting the Corporate Veil to Tax Foreign Company Profits. In Law Review 78(8), https://www.jstor.org/stable/1121858?seq=1
- Saleem, S., & Siraj, S. A. (2019). Framing of Panama Leaks: A Content Analysis of Pakistani and Western Press. Global Regional Review, 4(2), 412-420. http://dx.doi.org/10.31703/grr.2019(IV- II).44
- Schwartz, B. D. (2009). Deficiencies in regulations for anti-money laundering in a cyberlaundering age.
- Shah, S., Shah, S., & Khan, S. (2007). Anti Money Laundering Mechanism: An Application of Principal-Agent Model for Pakistan. International Journal of Human Development, 3(1), 61-82.
- Sharman, J. (2012). Tackling shell companies : Limiting the. December.
- Shub, O. (2006). Separate Corporate Personality: Piercing the Corporate Veil. In FDCC Quarterly; Winter 56,
- Siraj, S. A., & Waheed, A. (2019). Framing of Panama Leaks in Pakistan's Leading Newspapers. Pakistan Journal of Criminology, 11(1), 84-100.
- Sluyterman, K. (2010). Royal Dutch Shell: Company Strategies for Dealing with Environmental Issues 84(2), https://www.jstor.org/stable/20743902
- Stack, G. (2015). Shell companies, Latvian-type correspondent banking, money laundering, and illicit financial flows from Russia and the former Soviet Union. Journal of Money Laundering Control, 18(4), 496-512. https://doi.org/10.1108/JMLC-06-2014- 0020
- Tamanaha, B. Z. (2015). What is Law? SSRN Electronic Journal, 1-26. https://doi.org/10.2139/ssrn.2546370
- Theses, G., & David Schwartz, B. (2009). Deficiencies in regulations for anti-money laundering in a cyberlaundering age including COMET: Central Online AML Merchant Enforcement Tool. https://lib.dr.iastate.edu/etd
- Tiwari, M., Gepp, A., & Kumar, K. (2020). A review of money laundering literature: the state of research in key areas. In Pacific Accounting Review 32(2), 271-303). Emerald Group Holdings Ltd. https://doi.org/10.1108/PAR-06-2019-0065
- Usman Kemal, M. (2014). Anti-money laundering regulations and their effectiveness. Journal of Money Laundering Control, 17(4), 416- 427. https://doi.org/10.1108/JMLC-06- 2013-0022
- Will, K. (2019). Shell Corporation. In INVESTOPEDIA (1st ed., p. 24). INVESTOPEDIA. https://doi.org/https://www.investopedia.c om/terms/s/shellcorporation.asp
- Woda, K. (2006). Money Laundering Techniques with Electronic Payment Systems. Information & Security: An International Journal, 18, 27-47. https://doi.org/10.11610/isij.1802
Cite this article
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APA : Gillani, S. K. E., & Qureshi, Z. A. (2022). Mal-Practices of Corporate Governance in Pakistani Financial Institutions: Overview of Panama and Pandora Leaks. Global Legal Studies Review, VII(I), 10 - 19. https://doi.org/10.31703/glsr.2022(VII-I).02
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CHICAGO : Gillani, Syed Karam Elahi, and Zeeshan Ashraf Qureshi. 2022. "Mal-Practices of Corporate Governance in Pakistani Financial Institutions: Overview of Panama and Pandora Leaks." Global Legal Studies Review, VII (I): 10 - 19 doi: 10.31703/glsr.2022(VII-I).02
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HARVARD : GILLANI, S. K. E. & QURESHI, Z. A. 2022. Mal-Practices of Corporate Governance in Pakistani Financial Institutions: Overview of Panama and Pandora Leaks. Global Legal Studies Review, VII, 10 - 19.
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MHRA : Gillani, Syed Karam Elahi, and Zeeshan Ashraf Qureshi. 2022. "Mal-Practices of Corporate Governance in Pakistani Financial Institutions: Overview of Panama and Pandora Leaks." Global Legal Studies Review, VII: 10 - 19
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MLA : Gillani, Syed Karam Elahi, and Zeeshan Ashraf Qureshi. "Mal-Practices of Corporate Governance in Pakistani Financial Institutions: Overview of Panama and Pandora Leaks." Global Legal Studies Review, VII.I (2022): 10 - 19 Print.
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OXFORD : Gillani, Syed Karam Elahi and Qureshi, Zeeshan Ashraf (2022), "Mal-Practices of Corporate Governance in Pakistani Financial Institutions: Overview of Panama and Pandora Leaks", Global Legal Studies Review, VII (I), 10 - 19
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TURABIAN : Gillani, Syed Karam Elahi, and Zeeshan Ashraf Qureshi. "Mal-Practices of Corporate Governance in Pakistani Financial Institutions: Overview of Panama and Pandora Leaks." Global Legal Studies Review VII, no. I (2022): 10 - 19. https://doi.org/10.31703/glsr.2022(VII-I).02