國際洗錢防制發展趨勢與我國洗錢防制新法──兼論刑事政策變革

Introduction of International trends in AML/CFT development and Taiwan Amendment of Money Laundering Control Act—An observation of Recent Criminal Policy Transition

兆豐銀行紐約分行遭美以違反洗錢防制相關規定重罰，促成各界對於洗錢防制議題高度關注及洗錢防制新法修正。本文介紹國際洗錢防制緣起與近年發展趨勢，以及我國洗錢防制法修正重點。本文指出在觀照國際發展脈動之同時，我國在財經法制之相關修正應該要有法律本身是經貿發展利器以及談判工具之認知，在國際接軌上應有更策略性之思考。此外，近年我國包括刑法沒收新制、洗錢防制法、資恐防制法之修正，均反映刑事政策價值轉向，相對於以往對於人流及物流為主之政策與制度設計，在資本主義大環境下，應更加注重平行金融調查之重要性以及剝奪犯罪所得、攔截不法金流之重要性。

The event of Mega Bank , New York Branch fined terribly by New York DFS has drawn public highly attention on the importance of AML/CFT issues and promoted the amendment of Money Laundering Control Act. This article introduces International trends in AML/CFT development and the newly passed Money Laundering Control Act in Taiwan. Exposed to the rapid changes worldwide, this article reminds that a strategic thinking and vision in establishing a legal structure geared to international standards is indispensable to improve trade development and negotiation. The other observation of this article is the transition of criminal policy reflected from recent Amendment of Criminal confiscation of Penal Code, Money Laundering Act, and Counter Terrorism Act. In the world of Capitalism, the significance of parallel financial investigation, asset recovery and the order of money flow outweighs all.