| dc.description.abstract | The Yukos case is known for its unprecedented character and complexity as a
Russian corporate, tax and money laundering case. It continues to raise political and legal
problems, both domestically and internationally, and has already become a symbol of the
contemporary Russian political regime. This dissertation analyses in detail the criminal and
corporate aspects of the case, and focuses mainly on the reasons for, and the development
and implications of the embezzlement and money laundering case, which is known as the
backbone of the Yukos Affair.
The thesis is primarily based on a comparative analysis of the international
academic findings, case law and the Russian data on the case. The dissertation also
discusses in detail the political nature of the Yukos Affair, whilst attempting to show the
substantive aspects of case.
The findings of the dissertation highlight new types of risk that result from the
politically motivated application of Russian anti money laundering legislation to the
activities of the international corporate groups, which has been enacted on the basis of the
internationally recognised principles.
The paper also describes the nexus between the corporate tax evasion schemes,
which have been widely used in Russia, and money laundering risks for corporations. Such
a situation creates potentially unavoidable criminal risks for all corporate groups that have
functioned in Russia over the recent decade. The thesis shows that the corporations, which
invest directly and indirectly in the Russian economy, must be aware of the politically
driven corporate criminal risks, which quite commonly are not reflected in the corporate
disclosure data, and remain unnoticed by the investors.
The paper is unique as reflects the personal experiences of the author as the longterm
leading lawyer to the Yukos group and as the consultant on the Yukos-related cases. | en_US |
