چکیده:
Money laundering or the cleansing of proceeds from crime are terms used to explain and describe this process. Using 'money laundering' instead of 'cleansing of proceeds from crime' is more appropriate. In its simplest expression, money laundering is the processing of proceeds from criminal activities in order to hide or change the appearance of their illegal origin. Money laundering has an ancient history. Money laundering consists of three stages and is divided into traditional and modern types; it can be said that despite the commonalities between traditional and modern money laundering, such as common goals, the use of cover agents, and the use of financial institutions and banks, their difference lies in the methods of committing this crime. The Vienna Convention generally represents the first serious step toward formulating anti-money laundering regulations by countries and the United Nations; it became enforceable in 1990, and in Iran, the Islamic Consultative Assembly approved it in the year 1370 SH. Following the expansion of global actions to combat money laundering, in the late 1370s SH, the country's banks faced a wave of requests from international client banks to provide anti-money laundering policies and guidelines. For this reason, more serious actions were taken by relevant authorities to combat money laundering in Iran, and on 1386/11/17, the Anti-Money Laundering Law was approved by the Islamic Consultative Assembly. Given the money laundering laws and guidelines that can be considered up-to-date, in Iran, due to the lack of strict supervision over the implementation of laws, a sick economy, and the lack of sufficient enforcement guarantees regarding the implementation of laws concerning the fight against money laundering, it has not been very successful.
خلاصه ماشینی:
2) And these operations are a common method for criminals to profit from illegal activities; unlawful acts that create income for organized criminal groups, encompassing a wide spectrum of activities such as drug trafficking, fraud, kidnapping, and espionage, as well as internet fraud and smuggling of goods (Madani Isfahani Malek Abdolreza, Money Laundering and Ways to Combat It, Welfare Bank Studies Department, website) Based on Article 2 of the Iranian Anti-Money Laundering Law, which was approved in 2007, the crime of money laundering has been defined as follows: 1.
" In interpreting this article, some researchers have written: "According to the above article, in cases of conflict, the possessor is not required to prove the origin and source of their ownership; rather, the claimant, if they can prove in court with sufficient evidence that the possession of the possessor did not result from a legal cause or a legal transfer 6 - Ahmad Mohammadi, Investigating strategies to combat money laundering in international documents, Master's thesis in Criminal Law, Imam Sadiq University, 2001, p.
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