反洗錢國際組織與司法互助議題之研究

蔡佩芬

中文摘要

洗錢犯罪的主要特點就是跨國性將黑金變為乾淨的錢。黑金洗錢者常利用國際金融系統將犯罪不法收益由一國轉至另外一國。因此跨國洗錢不能單靠一國的力量來完成,國家間如何處理他國犯罪不法收益流向本國,不僅關係到對跨國洗錢的法律控制,也影響到與相關國家的關係,甚至影響到國際和平與安全。但在期盼取國際貿易市場的金融中心幾乎都認為,錢就是錢,不分骯髒或乾淨,以及保護客戶隱私以爭取更多富人存款的想法,導致世界各地創造出銀行秘密與避稅天堂。如何令犯罪人無法獲取犯罪所得而減少犯罪誘因,是犯罪所得的執行問題;如何避免犯罪所得流入合法市場或金融機構,是防制洗錢行為的問題;如何讓已經流入金融市場或合法交易市場的黑金能夠被查獲,是偵查問題,這三個問題之間有連鎖性格,且均涉及跨國性,故本文希望從這三者的共通性—均需要跨國司法互助切入(非針對這三者探討),以跨國司法合作達到偵查、防制及減少犯罪誘因,來獲得犯罪數的降低之目的。因此,本文純粹就學理上關於防制、偵查與執行跨國洗錢犯罪之司法互助為研究對象,內容議題包含國際組織(FATF、艾格蒙、亞太防制洗錢組織)之介紹(架構、成員、運作現況或具體措施)、國際公約(國際合作相關內容簡介),以及我國與此等國際組織的合作關係、我國現行運作狀況、內國立法與國際協定,以及我國在無法司法互助之下的便宜措施介紹,並對相關問題提出本文淺見。

 

Research into International Organizations on Anti-Money Laundering Concerning Legal Assistance

Pei-Fen, Tsai

abstract

There are three famous international organizations on anti-money laundering in the world:1.1989 Financial Action Task Force On Money Laundering (FATF); 2.1995 Egmont Group of Financial Intelligence Units; 3.1998 Asia/Pacific Group on Anti Money-Laundering (APG). The Financial Action Task Force (FATF) is an inter-governmental body whose purpose is the development and promotion of national and international policies to combat money laundering and terrorist financing. The FATF is therefore a “policy-making body” created in 1989 that works to generate the necessary political will to bring about legislative and regulatory reforms in these areas. The FATF has published 40+9 Recommendations in order to meet this objective. In 1995 a number of financial intelligence units (FIUs) began working together in an informal organization known as the Egmont Group. The goal of the Egmont Group is to provide a forum for FIUs to improve support to their respective national anti-money laundering and anti-terrorist financing programs. The FIUs are central, national authorities responsible for receiving, analyzing, and disseminating to competent authorities, disclosures received from the respective financial sectors. The place of FIUs is now well established in the arsenal of measures to combat serious crimes. To ensure the effectiveness of these measures, each FIU must adhere to all of the Egmont Group principles. One of the major principles of the Egmont Group is to enhance the potential for bilateral and multilateral international collaboration in strategic analysis among the FIUs. The Asia/Pacific Group on Money Laundering (APG) is an international organization consisting of 40 members and a number of international and regional observers including the United Nations, IMF and World Bank. The APG is closely affiliated with the Financial Action Task Force (FATF). All APG members commit to effectively implement the FATF's international standards for anti-money laundering and combating financing of terrorism referred to as the 40+9 Recommendations. Taiwan is the member of The Egmont Group and APG. This article introduces legitimate, MOU, and the anti-laundering action in Taiwan, and introduce these international organizations, especially 40+9 Recommendations concerning legal assistance and Methodology for Assessing Compliance with the FATF 40 Recommendations and the FATF 9 Special Recommendations, APG's key roles, non-cooperative countries, and Principles for Information Exchange. Moreover, discovering relative questions and the suggested solutions.