反洗钱金融行动特别工作组40条建议.doc

反洗钱金融行动特别工作组《40条建议》(2003) The Forty Recommendations (2003) 背景：反洗钱金融行动特别工作组（Financial Action Task Forces on Money Laundering）简称FATF于1989年成立，是一个独立的专门进行国际反洗钱的政府间组织。现有31个国家和地区成员和两个国际组织 （欧洲委员会和海湾合作委员会）成员。其宗旨是制定和推动反洗钱政策。该工作组希望借助推行反洗钱政策，防止利用犯罪收益进一步犯罪，以及避免洗钱活动影响合法经济活动。 为了打击个人滥用金融系统进行毒品洗钱，FATF在1990年拟定了《40条建议》。该建议为反洗钱工作奠定了基本框架，是为全球而设计的。内容涉及刑事司法制度和法律执行，金融制度及其规章，以及国际合作事宜。为了适 应新形势下洗钱手段的发展，1996年FATF对该建议进行了首次修订。2003年6月，FATF在对洗钱方法和技术的年度评估基础上，对《40条建议》做了进一步修订。此次修订结合《打击恐怖融资8条特别建议》，对原有的《40条建议》进行 了重大修订，建立了一个更加广泛，统一和有力的反洗钱和反恐融资的国际框架。 下面将要介绍的就是2003年修订以后与反洗钱直接相关的6条建议。 Introduction Legal Systems Scope of the criminal offence of money laundering (R.1-2) Provisional measures and confiscation (R.3) Measures to Be Taken By Financial Institutions and Non-Financial Businesses and Professions to Prevent Money Laundering and Terrorist Financing Customer due diligence[1]and record-keeping (R.4) Reporting of suspicious transactions and compliance[2](R.5-12) Other measures to deter money laundering and terrorist financing (R.13-16) Measures to be taken with respect to countries that do not or insufficiently comply with the FATF Recommendations (R.17-20) Regulation and supervision (R.23-25) Institutional and Other Measures Necessary in Systems for Combating Money Laundering and Terrorist Financing Competent authorities, their powers and resources (R.26-32) Transparency of legal persons and arrangements[3] (R.33-34) International Co-operation (R.35) Mutual legal assistance and extradition[4] (R.36-39) Other forms of co-operation (R.40) Introduction Money laundering methods and techniques change in response to developing counter-measures. In recent years, the Financial Action Task Force (FATF) has noted increasingly sophisticated combinations of techniques, such as the increased use of legal persons to disguise the true ownership and control of illegal proceeds, and an increased use of professionals to provide advice and assistance in laundering criminal funds. These fact