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洗钱作为犯罪活动被认识,最初体现在1988年12月19日《联合国反对非法交易麻醉药品和精神病药物公约》中,该公约第一次提出洗钱罪为犯罪,必须严惩。国际性反洗钱组织金融行动特别工作组(FATF)对洗钱定义为,“凡隐匿或掩饰因犯罪行为所取得的财物的真实性质、来源、地点、流向及转移,或协助任何与非法活动有关系的人员规避法律应负责任者,均属洗钱行为。”该定义揭示洗钱是犯罪者掩饰他们非法所得的过程。
Money laundering, known as criminal activity, was first reflected in the United Nations Convention against Illicit Transactions in Narcotic Drugs and Psychotropic Substances of 19 December 1988, which for the first time raised the crime of money laundering as a crime and must be severely punished. The International Financial Action Task Force on Money Laundering (FATF) defines money-laundering as, “Everyone who conceals or disguises the true nature, origin, location, direction and transfer of property acquired as a result of a criminal act or assists any person who commits any illicit activity ”The definition of money laundering exposes money laundering as the process by which the perpetrator conceals their illegal gains.