Iran's Criminal Policy towards Terrorist Financing in the Face of FATF Recommendations and Action Plan

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.