پولشویی

The criminal liability of legal entities in various legal systems, particularly in the context of money laundering, is one of the significant and challenging issues. In the Islamic Republic of Iran, the legislator has taken notable steps by recognizing the criminal liability of legal entities in the Islamic Penal Code of 2013 and its subsequent amendments, especially regarding the fight against money laundering. The primary question of this study is: How is the criminal liability of legal entities for the crime of money laundering defined and enforced under Iranian law? The research hypothesis is that, although the criminal liability of legal entities for this crime has been recognized, it faces challenges such as the difficulty in proving the criminal responsibility of the representatives of legal entities and the proportionality of the punishments. The research method is descriptive and analytical, focusing on examining and analyzing the legal provisions related to money laundering in the Islamic Republic of Iran, particularly the Anti-Money Laundering Law of 2007 and its 2018 amendments. The findings of the study indicate that, while Iranian legislation has made effective efforts to identify and punish money laundering, there is a need for reforms to address legal deficiencies, facilitate the proof of criminal liability, and enhance the deterrent effect of punishments.

The emergence of cryptocurrency based on distributed ledger technology has led to significant changes in electronic commerce, as well as monetary and banking systems, reducing costs and increasing the speed of value transfers. At the same time, these cryptocurrencies, with features such as user anonymity, decentralization, and irreversibility of transactions, have created opportunities for crimes such as money laundering, fraud, and forgery. This research, using a descriptive-analytical approach, examines the legal challenges related to cryptocurrency crimes and explores solutions for controlling them. The findings show that legal gaps and the lack of a precise legal definition of cryptocurrencies have created challenges in judicial proceedings. Among the proposed solutions are the amendment of existing laws, the enactment of new laws that are in line with the characteristics of cryptocurrencies, and the enhancement of international cooperation. Additionally, training and empowering judges and law enforcement officers, as well as fostering collaboration between government and private sectors, have been proposed as strategies to address these challenges. These measures can help control criminal activities related to cryptocurrencies and strengthen the criminal justice system in combating this emerging phenomenon.

Money laundering, terrorism financing, and the proliferation of weapons of mass destruction are among the most important concerns of states and international financial institutions. In the international arena, the body combating money laundering and terrorist financing is the Financial Action Task Force (FATF), which uses the expert and technical services of the Financial Intelligence Units (FIUs) called the Egmont Group to analyze the financial information of states to fight against the threats of the international financial system. The main question of this research is: what are the bottlenecks and strategic needs of Iran's J.A. in interaction with FATF and Egmont Group? In addition, by accepting FATF recommendations and requirements and implementing Egmont's financial data exchange methods, what are the security implications for Iran's national interests? The present study, which was conducted with a qualitative approach and a descriptive method, by examining the 40 recommendations of FATF, analyzed why Iran interacts and cooperates with these two groups، while paying attention to the obstacles and capacities resulting from the implementation of their legal requirements. The research results show that, on the one hand, Iran's compliance with FATF's recommendations and "Iran's Action Plan" will create opportunities for transparency in Iran's economic, financial, and banking system. On the other hand, there is no guarantee for the protection of financial information, and it is not possible to imagine a clear perspective of the implementation of the requirements of these two institutions and the disclosure of the methods of bypassing sanctions.

The purpose of this study was to investigate the relationship between digital currencies, money laundering and strategies to combat it in international law. Money laundering is defined as an attempt to conceal the identity of illicit proceeds and attempt to legitimize them; Criminals act in various ways to hide the illegal origin of their funds, but one of the easiest ways is to trade these dirty currencies in the name of digital currencies. The best way to combat money laundering through digital currencies is to monitor Chinese blockchain transactions that are potentially suspicious. In discussing investigations into illegal activities such as money laundering, the transparent nature of cryptocurrency transactions puts this financial structure at the forefront. Unlike traditional currencies, which are no longer traceable when lost, cryptocurrency funds have a high trackability. Suspicious Chinese block transactions can be monitored by tracking direct and indirect communications created through these transactions and by tracking potentially illegal sources of cryptocurrencies. The hidden identities of buyers and sellers of digital currencies, lack of government control and the impossibility of documenting money laundering documents in digital currencies are the most important reasons for using digital currencies as money laundering tools. Legislation for digital currencies, especially bitcoin, can be described as anti-money laundering strategies.

The statistics provided on the phenomenon of money laundering and corruption and corruption as an important threat to societies, show that the situation in Iran in terms of money laundering control and prevention of corruption is unfavorable. The purpose of this study is to investigate the effect of money laundering on corruption in the governorate of West Azerbaijan. This research is a descriptive and survey research in terms of applied purpose and nature and method. The statistical population in this study is: the staff of the West Azerbaijan province and 148 people as a statistical sample, through Morgan table and by simple random sampling method was selected. In this study, standard questionnaires related to variables were used to collect data and measure research variables. In order to analyze the data, in the context of inferential statistics using SPSS software, and to test the hypotheses, Kolmogorf-Smirnov, Pearson r and regression tests were used. The results of the test showed research hypotheses; Money laundering has a positive and significant effect on corruption. also; Money laundering has a significant and positive effect on bribery, embezzlement, partisanship and nepotism as one of the dimensions of corruption. Finally, proposals were made to combat money laundering and corruption

One of the direst issues of the modern era is terrorism and it’s financing. Fortunately, we see some strong will to tackle this malign problem in Afghanistan (2013), so the present criminal laws and the laws against terrorism (2017) financing are drafted in this respect. Recent findings demonstrate flaws in Iranian and Afghan laws and regulations to fight terrorism financing and even those laws present lack cohesion and does not encompass the whole aspects of their dangerous action. Therefore, this situation necessitates full and immediate cooperation between Iran and Afghanistan to draft appropriate criminal laws to take firm action to punish the terrorism financers and put an end to violators of state regulations in supporting terrorism. However, we have to examine the compliancy of the present Iranian and Afghan laws to the related convention which indicate full adherence by Afghan laws and some by the Iranian laws

Money laundering is simply a set of operations that are carried out on illicit property, such as property obtained from the sale of drugs, theft, fraud, etc., in order to show this property in a legitimate and legal manner and to hide its illegitimate origin. Stay. This phenomenon is recognized as a crime in domestic law according to the Anti-Money Laundering Law, and in addition, it has been recognized as illegitimate based on various verses, hadiths, biographies of imams, and a number of jurisprudential rules. Among the jurisprudential principles of the sanctity of money laundering, we can mention the rules of encroachment on falsehood, no harm, iodine, hardship, usurpation. In this regard, in the present article, a descriptive-analytical method has been used to analyze the verses, narrations, as well as the jurisprudential opinions and rules agreed upon by the five religions. The method of collecting information was library studies, during which by referring to reliable sources including verses, hadiths and jurisprudential views, it was determined that the five religions have considered money laundering as an act contrary to Sharia and ethics.

With the development and transformation of societies, the criminal phenomena have also changed. The crime of money laundering is no exception to this rule due to the enactment of international laws related to it. In fact, money laundering can be analyzed as one of the crimes that has undergone changes in its implementation over the years, because it can affect different issues from importing foreign currencies to exporting foreign currencies which causes economic problems in a country and weakens the foundations of the investment system in a country. Therefore, one of the most important factors that has been discussed and investigated for many years is the subject of governmental decisions and laws regarding the entry of foreign currencies into the countries. The purpose of this article is to address the issue of importing foreign currencies into a country and its relationship with the crime of money laundering, which have been studied through descriptive-analytical and library methods. The results have been examined, such as the one which refers to the lack of transparency of laws and the import of foreign currencies into the country in an uncontrolled manner and without a special framework and law, which can strengthen the crime of money laundering in the country.

The relationship and interaction between Islamic Republic of Iran and Financial Action Task Force has had its ups and downs over more than a decade. Although it seems that the relationship between Iran and FATF is in its most complicated phase today, there are still hopes that some mutually-beneficial solutions can be reached for settlement of the disagreements based on international law. The present paper has tried to use different sources in order to demonstrate that on the one hand, there has been overstatements and exaggeration about risks involved in Iran’s compliance with FATF recommendations and Action Plan– such as risks in FIU information leakage, uncertainty about the next steps in the group’s  Action Plans or pessimism about FATF decision making method (consensus);  and on the other hand, solutions are available for more complicated  issues - such as Iran’s entering into Palermo and  CFT conventions -  based on international law and Islamic jurisprudence.

Money laundering is a process that occurs as a secondary crime after committing primary crimes and can also be reflected in the monetary system of countries. On the other hand, the evidence in a crime, based on a fair trial, induces principles that require the observance of the rights of the accused in this process. The burden of proving money laundering under domestic and international law suggests different approaches. Convention ﻭﻳﻦ initially presupposes the evidence of innocence and reliance on the principle of the innocence of the rationale for proving money laundering. However, in paragraph 7 of Article 5 of this Convention, in order to prove the origin of property and income and other claimed property, the burden of proof is reversed and it is the responsibility of the accused. However, this international document recommends to member states ﻧﻤﺎﻳﻨﺪ ﺍﺻﻮﻝ ﺣﻘﻮﻕ ﺧﻮﺩ ﺧﻮﺩ ﺗﺮﺗﻴﺒﺎﺗﯽ ﺭﺍ ﻧﻤﺎﻳﻨﺪ ﻧﻤﺎﻳﻨﺪ. In Iran, according to Article 1 of the Anti-Money Laundering Law, there are two different provisions in the field of evidence. In other words, on the one hand, it pays attention to the principle of correctness, and on the other hand, it refers to the possession statistic. Therefore, in the legislative approaches of the country, the principle of innocence and proving a crime by a judicial official can be investigated.

Public policy on social phenomena has attracted the particular attention of the countries in recent decades. One of the most difficult areas for policymaking is modern or emerging virtualization/cyber-security technology area. Due to the dynamic nature of cyberspace, regulation on this area as well as its impact on the general economy, political and security sensitivities of this space also technical difficulties requires to be more seriously addressed. Unfortunately Due to the criminal capacity of cyberspace, it has become a priority for some criminal policy systems. Accordingly, criminal policymakers as a part of the governing systems are perusing legislative criminal polices towards the regulation of various aspects of crimes, including technological crimes. This dimension of criminal policies plays a strategic role in determining macro preventive as well as countermeasures against criminal phenomenon since it means planning, modeling and creating an effective action plan on the criminal justice system's perpetrators such as new technological issues which needs "virtual currency" policymaking that it has a lot of criminal capacities due to its unique features. With respect to its nature and function, there are various virtual currency types which each of them has certain characteristics. For instance, Bitcoin as an example of virtual currency which some of its features differentiate from another. Therefore, in the present study, some of the leading countries' policy approaches on virtual currencies particularly, "Bitcoin" have been investigated through using descriptive-analytical research method. Then an appropriate approach to criminal policy in the context of the risk-based approach to criminal policy was explained. Furthermore, all efforts have been made to provide solutions to improve the current situation through criticizing the Iranian criminal policy.

The United States is a world leader in economic sanctions. Since 2005, with the application of "financial sanctions" we have witnessed a "paradigm shift" in sanctions policy. This article seeks to answer the question: "What are the foundations of US financial sanctions?" The hypothesis of the article is that financial sanctions are based on two main pillars in which the United States has made it possible to exclusively use financial sanctions for its foreign policy: First, to create a legal regime to combat money laundering and its globalization, and secondly, the centrality of the dollar in the global financial system. The second question of the article is "What is the place of financial sanctions in US foreign policy?" The author argues that US policymakers' understanding of the effectiveness of financial sanctions has led to the promotion of this tool among foreign policy instruments and the transformation of the Treasury from a marginalized institution to a central one in guiding US foreign and security policy.

Money laundering is the other side of crime to earn a profit. It is a three-step process whereby the first step is to cut off any direct link between the proceeds (money) from its illegal source, the second step is to hide the rejection of property by performing multiple transactions (both formal and hypothetical), and the third step of the process is bringing a legal appearance to the profit of a crime. Hence, money laundering is a loose link between informal and illegal economics with the formal and legal one. However, in view of the harmful effects of this process, several initiatives have been taken to counter money laundering internationally, but in terms of the obligations of the government of Iran, the convention of United Nations against transnational organized crime, which was held in Palermo in 2000, and FATF's forty principles and UN Security Council Resolution 1373 are of paramount importance. Money laundering is a process in which illegal income is legalized.  The existence of defects in banking, foreign exchange, customs, tax, statistical, and other systems of country has also resulted in the need to revise and update policies to combat this phenomenon. Also, to prevent and combat money laundering, the regulatory and supervisory system should be designed to guarantee the customer identification processes, information records, suspicious transaction reports by financial institutions, and their efforts to prevent the use of offenders from financial channels.

Digital currency systems make use of cryptographically secure distributed computing networks to exchange economic value and support a growing array of applications. The nature of these computing platforms and the scope of their applications raise important legal compliance issues. Many jurisdictions around the world are examining the extent to which digital currency systems are affected by existing laws and regulations, and the extent to which those existing laws should be modified or new laws enacted to address the growth of digital currencies. It is already clear, however, that a variety of laws and regulation in virtually every jurisdiction are already applicable to digital currency and its applications. In this environment, developers, distributors, and users of digital currency and associated systems already face substantial legal compliance issues. Understanding these current and potential legal compliance requirements is essential for successful use of digital currency platforms and their applications.

Corruption, in the commitment of systematic crimes, is the base of horrible activities of criminal organizations and is the inseparable element of the occurrence of economic crimes. Because of the importance of the negative influence of Corruption in the development of the social Justice and economic flourishing at societies, controlling that has always been a concern for the authorities and policymakers of each society and international authorities. Beside to the passing of the domestic laws in the countries regarding the control of various aspects of corruption, due to the dispersion of these regulations and lack of integral confrontation of governments with this phenomenon, diverse meetings are held in regional or international levels for the joint cooperation of governments and compilation of unified laws regulations which has had useful and effective consequences. One of the international measures related to the control of this phenomenon, is a Conference which was held by the United Nations on 2003 in Mexico Merida, this conference was lead to the drafting of the United Nations convention against corruption which is known as Merida Convention. Iran with its adherence to this convention has passed laws and regulations regarding the convention’s requirements. In the present article, while investigating the second chapter of the cited convention which is under the title of “preventive measures”, three legal subjects in our country which are: “Money laundry Act, Free access and circulation of the information Act and Health promotion of administration system and controlling the corruption Act” will be studied and these regulations are observed for the purpose of conforming with chapter two of the Merida Convention and we have reached this conclusion that the cited laws, are in conformity with the requirements of the cited convention in a remarkable rate.