Australian Institute of Criminology

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Cross-border economic crime: the agenda for reform

Trends & issues in crime and criminal justice no. 202

Russell G. Smith
ISBN 0 642 24226 7 ISSN 0817-8542
Canberra: Australian Institute of Criminology, April 2001

Abstract

Cross-border economic crime can occur in a wide variety of ways. It can involve acts of dishonesty directed at consumers in other countries, manipulation of overseas bank accounts to obtain funds illegally, or fraud directed against governments such as through the evasion of customs duties or taxation when goods are imported from overseas. Laundering of the proceeds of crime also regularly takes place across jurisdictional borders. The commission of cross-border crime has been greatly facilitated by modern modes of transport, communications, banking and information processing. This paper presents four case studies that are illustrative of cross-border economic crime in the twenty-first century. It then examines the criminal justice issues that are involved, and sets the agenda for reform of this global crime problem.