عنوان مقاله [English]
نویسنده [English]چکیده [English]
Money laundering is a silent crime which crosses international boundaries. Modern technology has led to new avenues to disguise the proceeds of crime. The advent of electronic money has meant that tracing the transfer of possibly illicit funds is an extremely difficult if not impossible task. Therefore there is a need to take consistent measures against money laundering throughout the world especially through control and monitoring banking systems. This need has been considered as an urgent by the event of 11th of September 2001 led to the enactment of U.S.A patriot Act designed to deter and punish terrorists. This Act includes inter alia, certain provisions in respect of combating money laundering.