You are on page 1of 38

$

% 908 !"     - 



02 / 37759512
02/ 5731912
012 6521170
010 5327633
info@maat-law.org maat_law@yahoo.com
www.maatpeace.org
www.maat-law.org

:
:/
: 
: *,-
:.

-:



.





.... .



" "
- " - 2 %5
.
-
- "
1000
3 ".
% 15
%8.5
%16 .
%50 .

.


11


.
-

.

.1

.
.2


.
.3
. .
.4


.
.5
.
.6 )(

.
.7
.
-:

.



.
3

: :

-:
.
.



1988
1944
.



" (1).

"

" ..... 1975 ) (5 "
"...
...

"...
"" 1990
"
"

.

1991

1992
"

) .... ( 2000


...

.

...
) (1 /" 
1" 2 0 6!! 6 
45 67 , %  689
6! 2003 6 


. (2) .

" : 1988



1988 1988/12/ 19 )
( 1988



.





.

)( :
) FINANCIAL ACTION TASK FORCE ON
( FATF - MAONEY LAUNDERING



2000 15

.
) (

"(3) .

" ) (1990


- . ) (3-1
) (8-4 ) (29-9
) (40-30 1996 2001
.
1999
) -( 2 @ / 
=  
45 C 6B
9  6,  6 2002 6 - 32 - 29
) -( 37@ / D  1 G= 
45 -% 
97 , 6 6 % * 






)(
)(

) ..(

" ).(4
:
11 "
2002 :2003/4/30

. .
2002
199 .


").(5

9
/ 1999 10/ 2002

.
2625
) (25- 1970 1189 13 1998 1373
28 2001 11


90 .
.
: "
1995

) (

:
. .) ( 4 @ /   6 C %= 
45 *  =
)(5 @ /   2

. .2001
) (

.
:
-

. -
-

.
-

.
-

) :(1993
)(

.
: 1988

"
" .


- 2003 123 13
25 -


" ") :

.

.
(.


-:
1986
1986 - . 1994

: 1998/4/22 7/ 1999

)(
) -10
11 .(2002 2000
.


. )(19

) (40 .
.


.
)( : MENAFATF

)(
2004-11-30
14 :
.
) 29(2004-11-30
14 .

.
.

11 2001

1373 28 2001


90 .
.
) ( 25

.

11
.

2004/2/27
80 2002
(6).

11
.



58 1937 63 1947 44
:
"
.

".

62 1975 .


.

- "

) -(6  !7

) (182 1960 122 1989



.

) (1988

1991/6/13
) (1994 1994/12/4 . 1994/12/30

)
9-4 (1991

) (1995
) (6 1995

(7).
"

.
:
8 ) 1998(.

18) 2001(.

20 ) 2001(.

2002 21) 2002/3/17(.

2002
) 20(.

20)2002/5/14 (.
) 20(

. 2002/5/16

20) 2002/ 5/20 ( .


80 2002 )20( .

) (164 2002 .

) (28 2003
.

) (78 2003 .
) (951 2003
" . (8).

) (7  @ / 
=  - 6 C %= 
45 *  =
) (8  @ / 
=   2
10

:
80 2002

: :

) ( 80 2002 :
"

" " 2

".
.

:
(1

)( :

(2

) -(:



.

.

" . "The illicit origin of tge found


.

:
-1 .
-2 .
-3 -

.
-4 .

-5 .


.

(3

essorage

.

.

11


(9).

:
:


.
:
:
" ".
: .
:

.

.

.
10
") (

) ( 2
:
.
(1
.
(2
.
(3

86
(4
.
.
(5

(6
.
.
(7
.
(8
.
(9
.
(10

(11

.

) ( 9J4 @/N 
* %  
45 6 
0 O,-
6  J -  ,N%*2006 6 -
116 115) ( 10 /" 
1" 2 0  2 27 : 25

12

.
"
.


. .
.

.

(11).
"

.

.
.

.
"(12).

) (2
:

: :

"

. :

.
/ :


.

) ( 11 /" 
1" 2 0  2 41
) ( 12 /" 
1" 2 0  2 45 -44

13


.....


(13).

: :


.
.

.

)/ 34 ( .



(14).

:
:

.


(15) .

: :

" ) (88
) 88( . "
.... " . .


(16).

: :

) (13 /" 
1" 2 0  231 -29
) ( 14 /" 
1" 2 0  2 32 31
) ( 15J4 @/N 
* %   2 129
) ( 16J4 @/N 
* %   2 130

14

"

.

.


(17) .

: :

) (2

.

(18).




.

: :

":
..
" .
"
. .
-: .
-: ) (2

(19).

)( ":


" " 2

) (17J4 @/N 
* %   2 131
) ( 18J4 @/N 
* %   2 132
) ( 19J4 @/N 
* %   2137 135

15


".



.

(1 :

.
" "2 .
:
.
-1
.
-2

.
-3
- :

.
: ). (20 .
:
. (21).
" :
.

.

.......


.
" .

) ( 20 /4  0" -7 !   TJ 2002 64 80 =. 45 67 , D -% 7 6R  2003- 689 105
) ( 21 /4  0 7  2 105 -104

16



.

")(22

" - .


.
" " of soure
" " shel companies

" " shelf companies



"(23).
) ( 2/ "



".
: / 1/ :"


)(

".
-:
:
.
: .

.
"(24).
:

"
.
.
"(25).

) (22J4 @/N 
* %   2 152 151
) (23J4 @/N 
* %   2 155 -154
) (24J4 @/N 
* %   2 160 - 159
) ( 25J4 @/N 
* %   2 148 -147

17

"

.

.

"(26).

:
- ) (16 :

"

" .

(2 :


)( 80 2002
":
".

" : " "

. "
"
..
.

-
.

.


"(27).

) ( 26 /" 
1" 2 0  2 51 50
) (27 /" 
1" 2 0  2 49

18

: :

)( "
....... ) (2


"



(28).
"
.

"

"






. "(29).

) (14 ":


" " 2 .

".
.

: -1 :

.
-

"
.
44
"
) (28 /" 
1" 2 0  2 60 - 59
) (29 /" 
1" 2 0  2 63

19

.
".

.
44

. 44

44 13
. 44

(30).

: -2 :

) (14
.

( :

1 / 14 "


" " 2 ".

.
) (44 "


" - -

( :

2/ 14 "

"
.

:-3 :

) (14

.
.
.

) (10 " :

) (30 /" 
1" 2 0  2 66

20

- - ").
95 2003 (

.
25 :

" :
- 0
- 0
- .



0
-
0
-
").
95 2003 (
.

25


.
) (18

.
) (19 " " " 18

"

" ) (18

) ( 18 " "

21

.
")(31
) (5 :"

.
208"" 208

"" 208"" .
205 1990

97 " ." 1992


" 208 ) 1 ( -

.

-
) (1 .
-2
.

-3 -
.
-4

.
-5

.

-6 -

-7
.
-8 - -

-


"(32).

) ( 31J4 @/N 
* %   2 195
) (32J4 @/N 
* %   2 197 - 196

22

) (17 :
"


)(14

) (17 ) (14

:
.
:
.

)( :

-1
.
-2
.
-3
-4
-5
-6
-7

-8
-9

.
.
.
.
.
.

-10
" .

.

:
:



.
164 2002

:
) ( .
-1
.
-2
.
-3
.
-4
".
-5

23

"

"...

.

) (3
:
"
164 2002 28 2003 :
-1
.
-2
.
-3
.

- 4
) (2 .
-5 208 )(
208 )( 208 )( .
-6
.
-7


.
- 8
.
- 9
.
-10

.
- 11
.


.
-12

.
24

-13

.
-14
.
-15

.
-16

.
-17

.
-18
.
-19




.
-20

) (6 :
"

".


.

.
) (6
.
"(33).

) (33J4 @/N 
* %   2 260 - 259

25


"


.
.



.



.

.



.
.


.





"(34).

.

" ) ( 20 -18
.
) (18
.

) -( 34 /" 
1" 2 0  2 .74 -72

26



.


.

) (19
.
-

.
- ) (20



1993
.
) (20 .
-

.


.

:





.





- -

27



.
.
80 2002




80 2002

.
80 2002

-:

-:

7 :
"
"
14 :
" " .
26 :
" .


".
40 "
" .
-

-




.


)/ 34 (

.

-:

"

28

.

.



"(35).

-:

66 :
"
".

:
" ..........

.. ".








.


.

66 .

-:

) (14 ) (7 :
"
".

- -
)(35 /" 
1" 2 0  2 41 - 40

29

.
.

-:

) (66 "
"
.
:
"

.
:
:
.
:


" )(36


:

) (36 @ /   - 0U 6%  6 1996 -1995 6 - 6 141

30

)( "
"......

.

) (16 :"


.

".

" "



" "

.

( :

)(
:
"

" " 2


".

"

:

.


" (37).

( :

) (44 :
"
.

) ( 37 /" 
1" 2 0  2 51 -50

31

"
.
) (44
. ) (44

) (44 ) (13

) (44
"(38).

-:


. ) (48


(39).


.

-:

) (11 ) (1 :"
".
) (14 )(2
:

" ".
) (66 " .
".
) (67 :
" " .






) ( 38 /" 
1" 2 0  2 66
) ( 39 6,7 6
 2
 2001 6! 6
88. 21 64 114 =.
6 6 6 %!8  6
N 2000 32 64 -
140 - 133

32


.


-

-:


205 1990
) (97
) (88 2003 "

."....
:

-1
.
-2
.
-3
.
-4
-:

-1

) (8 :
"
) (4

.
.

"
) (9 :
"

) (8


33


.
" "

".

"


" ). (40




.


-



.
) (12 :
"
.
".
) (17 :
" .1
.
.2 ".
) (41 :
" ".........
) (45 :
" ." ......
) ( 40 /" 
1" 2 0  2 77

34

-2

"
-
.

:
: .
: .



.
....
.
.


.


.

.


" (41).

-3

) (10 :
"


".






) ( 41" 
1" 2 0  284--81

35

-4

) (18 :
"

.
".
) (19 :
" " " 18


".





" "
-




.

36


58
1937 63 1947 44


11 2001
1373




.
-
11




.


.
.
80 2002





11
1373
)( 2004/2/27
1373 .






37





.
.




.

38

You might also like