نوع مقاله : علمی - پژوهشی
1 دانشجوی دکترای حقوق جزا و جرمشناسی، دانشگاه آزاد اسلامی، واحد تهران شمال، تهران، ایران
2 استادیار گروه حقوق جزا و جرمشناسی، دانشگاه آزاد اسلامی، واحد تهران شمال، تهران، ایران
3 استادیار گروه حقوق جزا و جرمشناسی، دانشکدگان فارابی، دانشگاه تهران، ایران
عنوان مقاله [English]
The statement "As much as new technologies have made it easier to commit a crime, it has become even more difficult to prevent crime." is especially true of e-money laundering. Apart from technical aspects, this phenomenon also has two other sides. The second side is the principles and values governing the confidentiality of financial and monetary data of individuals that financial and monetary institutions are obliged to support, and the third side is the multiplicity of criminal policies facing e-money laundering due to weak global cooperation in the region.
E-money laundering is the realization of money laundering through equipment and electronic platform. Although legal systems ultimately prefer the task of transparency to confront M.L, in practice prevention of M.L faces a high wall of privacy, which the requirements of cyberspace, the attitude of financial and monetary institutions to the rights of customers, as well as the relations of countries in pursuing E.M.L in a global context, has introduced it as a serious competitor to the principle or task. This article tries to examine the challenges of preventing e-money laundering from the perspective of two equal values, namely the value of confidentiality and the value of financial transparency, and concludes that the emphasis on creating a balance between these two values are such that the principle is to maintain the confidentiality of financial and monetary data and the principle of transparency is exceptionally and justifiably can deprive the right to privacy in the face of e-money laundering.
18. والش، باب (1397). حسابرسی ضد پولشویی و کنترلهای مربوط به آن، ترجمة وحید ملا امینی و احمد خالق بیگی، چ اول، تهران: کتیبه.