国际反洗钱机构FATF40条建议.pdf

INTRODUCTION Money laundering methods and techniques change in response to developing counter-measures. In recent years, the Financial Action Task Force (FATF) 1 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 factors, combined with the experience gained through the FATF’s Non-Cooperative Countries and Territories process, and a number of national and international initiatives, led the FATF to review and revise the Forty Recommendations into a new comprehensive framework for combating money laundering and terrorist financing. The FATF now calls upon all countries to take the necessary steps to bring their national systems for combating money laundering and terrorist financing into compliance with the new FATF Recommendations, and to effectively implement these measures. The review process for revising the Forty Recommendations was an extensive one, open to FATF members, non-members, observers, financial and other affected sect