جستجوی مقالات مرتبط با کلیدواژه "fatf" در نشریات گروه "فقه و حقوق"

The electronic revolution and as a result the increasing growth of electronic commerce and the increasing complexity of financial markets, despite the rich profits it has brought to the government and nations, has also caused the growth of a group of crimes, one of which is money laundering. Money laundering means making the proceeds of criminal activities appear legal and legitimate. In this process, by hiding the illegitimate source of his income, the person spends the resulting money in legitimate and legal ways and causes its original source to disappear, and in the end, his dirty money becomes clean money. On the other hand, today, the desire of individuals and communities to use cryptocurrencies, especially Bitcoin, is increasing, and the use of this currency, despite all its advantages and merits, has provided the basis for the growth of money laundering. In our country, during the last two decades, corruption and money laundering have become two inseparable components of Iran's economy; Therefore, what is very important today is the implementation of an effective and efficient mechanism to combat all types of money laundering, including money laundering through cryptocurrencies. The most important solution currently proposed is to join the FATF convention, recognize and establish strict laws regarding bitcoins due to their digital nature, which can be used to prevent crimes such as money laundering. This research has been done using descriptive-analytical method and using library resources.

"Supervision and Control", as an essential part of any Anti-Money Laundering Management System, is of great importance in preventing and combating the purification of criminal proceeds. Since the Financial Action Task Force, recommended countries and those subject to anti-money laundering laws to adopt a "Risk-Based Approach" and considered it as a fundamental principle in combat money laundering, by adopting such an approach in the national and intra-organizational supervisory and control structure, it is possible to identify the highest risks and to direct resources according to priorities. Considering the importance of the matter, in this research, by studying the documents and recommendations issued by FATF and Iran's Anti-Money Laundering Law (amended 2018), in a descriptive-analytical method, while identifying and explaining the standards of adopting a risk-based approach in anti-money laundering supervisory and control structure with a view to draw a road map, the legislative position of Iran will be analyzed in this regard. In conclusion, by identifying the components of adopting a standard risk-based approach and studying Iran's legislative approach, the results show that in Iran's anti-money laundering supervisory and control structure, with the formation of the necessary institutions, the adoption of a risk-based approach has been considered at both national and intra-organizational levels, and its manifestation can be seen in the prediction of "National Risk Assessment Workgroup", "National Risk Assessment Document" and "Action Plan".

Cryptocurrencies are on the rise and so is money laundering. Some cryptocurrencies such as Bitcoin have played a major role in the proliferation of online money laundering as it possesses characteristics that criminals are fond of.Bitcoin and other cryptocurrencies are decentralized and anonymous. They provide the means to skirt the Anti-Money laundering safeguards that have been put in place. The purpose of this paper is introducing and investigation of the legal features of virtual money and combatting the ensuing money laundering, which has caused crimes such as fraud and organized crimes-originated internet money laundering, the main use of which is in virtual networks and communities. The aim of this paper is analyzing legal challenges of combatting cryptocurrencies-originated money laundering, investigating its influence on preventing money laundering in domestic and international level. It is finally concluded that it is better to spot the proper technologies and monitor the way they are used by complying with the current legal plans and amending them in line with state of the art methods rather than adding up to the rules and anticipating new generations of complicated technologies.

FATF started its activity by establishing international standards in the field of combating money laundering, and then, in the context of international developments, extended the scope of its duties to combating the financing of terrorism. By evaluating countries' actions in implementing these standards, this institution presents the results of its investigations in annual reports. Since February 2008, FATF has included Iran's name in the list of countries under surveillance in its public statements. On the other hand, Iran, while accepting the implementation of the action plan, has taken steps to approve and amend its laws and regulations. In this article, in a descriptive-analytical way, analyzing the interaction of Iran's criminal policy in the face of the recommendations and also the action plan of the FATF, in some cases, especially in the field of dealing with the financing of terrorism, there are serious and fundamental points of conflict. In this article, we will analyze it in a descriptive-analytical way.

One of the legal challenges of cryptocurrencies- called “revolutionary money circle”- is its use in money laundering which in spite of trade prevalence, is a hurdle against cryptocurrencies acceptance by Legislature. In this study, we’ve tried to answer the questions about "cryptocurrency role in money laundering " and "methods of cryptocurrency money laundering " through a comprehensive analysis. They have been included in the money laundering process based on their inherent features such as “facilitation” and “diversification”. In this way, “coin mixers; illegal currency exchange; cryptocurrency ATMs; pre-payment cards; gambling websites” work as tools for cryptocurrency money laundering. Thus, along with criminal codes, governments and different organizations have played active roles and have established rules that require financial service providers to identify customers. Also, FATF has emphasized, in its updated guidelines, that cryptocurrency service providers must be regulated by money laundering and terrorism financing fighting policies. It's obvious that the implementation of such regulations by legal regimes’ support and development of solutions such as “customer identification” can contribute to solve the problem of anonymity of trading parties. Therefore, in money laundering fighting process, the problem is more about tracking technologies rather than legal gaps. In conclusion, the government should be equipped with the required technology.

No written jurisprudential and legal research and analysis has ever been conducted on presentation and disclosure of financial and banking information of the Islamic Republic of Iran to foreign individuals, groups and organizations. The present study aims to answer the following question: Is Iran's financial, banking and economic system allowed disclosing information to foreign elements, like domestic audiences. This study also studies and analyzes the important issue of "accepting the recommendations of the Financial Action Task Force (FATF) by the Islamic Republic of Iran" from the perspective of jurisprudence and jurisprudential laws, as the most important, most comprehensive and reasoned criteria for identifying issues, on transactions. The present research is theoretical, the research method is descriptive-analytical, and the library method has been used to collect information by referring to books and articles.As the result, the author concludes: disclosing information to Fatf and accepting its provisions, instructions and recommendations is acceptable as long as it does not harm the interests of the Islamic Republic of Iran and does not lead to any domination of enemies of the enemies of Islamic Iran. Otherwise, acceptance of the provisions, instructions and recommendations of Fatf is contrary to the Shari'a and legal standards, as well as the goals and ideals of the Islamic Republic of Iran. Therefore, according to Nafy-e-Sabil Rule (Non-Dependency Rule) and the rule of the most important and the important, the system of the Islamic Republic of Iran should neither give its financial and banking information to (Fatf) nor trust nor rely on it.

In recent years, money-laundering offence has seen a surge in interest from the international community and the national legal systems as an important conduit for financing terrorism. Against this backdrop, FATF has formulated minimum standards and urged the states to comply with them, hoping to prevent and combat money-laundering while at the same time encouraging the countries to criminalize it in their domestic laws. Money-laundering takes place in a diverse variety of ways, and has many particularities. This has deeply troubled judicial authorities engaged in prosecution and proof of the offence. In 2018, the FATF set up an educational workshop to instruct judicial authorities from different countries on the imperative standards in judicial prosecution and proof of money-laundering. It also provided points on the issue of Mens rea and the modification of the principle of innocence and emphasized that proving money-laundering does not depend on proving the primary offence. In addition to explicating the standards mentioned above, this article aims to explore Iran’s legislative-judicial approach to criminal policy by the use of the descriptive-analytical method. It seeks to elucidate the extent to which current practices are in line with these standards, and also shed light on the existing drawbacks and lacunae. To achieve this goal, the principles and the framework of Iran’s criminal policy in Anti-Money Laundering Law adopted in 2008 (amended in 2018) and its executive guidelines, as well as consultative views of the legal department of the judiciary and a number of judgments of the courts of justice are discussed. The article then concludes that Iran’s legislative-judicial criminal policy has adhered to the FATF’s standards in some regards, while defying these standards in other cases, thereby creating drawbacks and lacunae, notably in judicial prosecution of money-laundering.

Money laundary is the otherside of financial offences, which results in recycling of crime wealth in economy while it seems a clear face. while tracing it becomes so complicated. On the other hand money laundaring has bad side effects for govermenty and private sectors in economy and also makes a dirty face for state worldwide as makès it popular as money laundary paradise. money laundary is a complicated process while computer based transactions have made it much more difficult to procede. It is vital to ratify new laws to combat the situation. Money laundary is a mean for offences finances. Iranian legislator has ratified a law on anti money laundry in 6831. which encountered losses which persuaded the legislator to ameud the law after 66 years persuant to (FATF) suggestions. Firstly Councle of Constitution Guard rejected the draft, while the parliament insisted on its views and Discretionary Council of Islamic regime of Iran ratified the draft which contents new points in combat against money laundary and are discussed in the present article.

Money laundering instruments and techniques, as the main tool for facilitating the financing of terrorism, have become so diversified with the emergence of new technologies that the fight against it can no longer be confined to traditional forms. Terrorists and criminals make great use of new technologies such as the internet and virtual currencies to develop their criminal methods. Virtual currencies operate on a decentralized basis and under anonymity. These currencies often lack government support and do not bear any warranties or oversight. Although the special features of virtual currencies facilitate work for perpetrators and terrorists, this should not be the way to go exaggerated. The study of international institutions such as the Financial Action Task Force in recent years has partially revealed the strengths of the fight against criminal acts committed by these virtual instruments. This study seeks to analyze the impact of anti-money laundering (AML) and combating financing of terrorism (CFT) methods by analyzing different aspects of virtual currencies, In particular, in recent years, in addition to various countries, it has attracted the attention of institutions such as the Financial Action Task Force.

Maintenance of independency and honor of the Muslim state in international relationships, obligations and relations is one of the requirements of Nafy-e-Sabil Rule (Non-Dependency Rule); a jurisprudential rule which in accordance with logical and traditional proofs is based on the principle of negation of ascendency of non-Muslims over Muslims. It predicates the legal acceptance of relation with other states and conclusion of any contract or treaty to non-domination of aliens over Muslim countries. Giving the necessity of the economic development of the country and its implication to the principle of negation of submissiveness, the issue of accession of Iran to the International Convention for the Suppression of the Financing of Terrorism (CFT) as an example of international treaties, is dealt with in this research. Although according to most of the Islamic jurists this principle is applied as a primary rule and negates any sort of submissiveness even in international contracts, this study has reached to a conclusion based on which in case of conflict of the rule with more important interests, the principle is allocable; specifically in international relations that is the sphere of reason and rationality where the expedient reason should take into account the interests and goods of the country and its possible defects and advance on its basis. The authority to determine the interest or defect is the organization or the institution responsible for signing the contract.