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篇名
保險業防制洗錢及打擊資恐之法令遵循
並列篇名
Legal Compliance of Anti-Money Laundering and Countering Terrorist Finance of Taiwanese Insurance Companies
作者 廖世昌郭姿君
中文摘要
金融機構為洗錢防制及打擊資恐之第一道防線。身為金融機構一環之保險業,隨著業務的創新,以及重大犯罪集團洗錢手法日新月異,成為洗錢秘密通道的風險日益提升。洗錢防制及反資恐,除了有賴於政府機關之立法、輔導外,更需要金融業者之配合執行。本文僅將二○一六年十二月二十八日頒布,二○一七年六月二十八日施行之洗錢防制法,以及二○一七年二月二日修正通過之「保險業防制洗錢及打擊資恐注意事項」,分類整理出保險業應進行之五大作業程序,包含:(一)訂定防制洗錢注意事項、(二)確認客戶身分並留存相關資料、(三)留存國內外交易資料、(四)申報大額通貨及疑似洗錢交易、(五)其他規範──持續監控交易風險、以及於新種業務建立前,應進行洗錢或資恐風險評估,希冀能有助於讀者明瞭保險業者於防制洗錢及打擊資恐作業應踐行之有關法令遵循程序。
英文摘要
Financial institutions are on the first line of combating money laundering and the financing of terrorism. With the innovation of the business and the transformation of techniques of money-laundering, insurance companies are more likely to become the annual of money laundering. To achieve anti-money laundering and countering terrorism financing , we can not only rely on the guidance of the government but also need the coordination with the financial institutions. In this article, we will introduce the Money Laundering Control Act, which is amended on December 12th, 2016 and enter into force on June 28th, and the Directions Governing Anti-Money Laundering and Countering Terrorism Financing of Insurance Sector, which is amended on February 2th, 2017. Furthermore , we have indicated out five major operating procedures that the insurance companies should complete, including (a) establish its own policies and procedures against money laundering, (b) undertake customer due diligence and keep all the information, (c) maintain all necessary records on transactions, both domestic and international, (d) report currency transactions equal to or above the applicable designated threshold and all suspicious transactions, (e) others, including ongoing customer due diligence and assess the money laundering or terrorist financing risks that may arise in relation to the development of new products or services or new businesses. We hope this article can initiate the readers into the legal compliance of anti-money laundering and countering terrorist finance of Taiwanese Insurance Companies.
起訖頁 76-87
關鍵詞 洗錢防制客戶身分作業確認客戶盡職調查認識客戶保險業防制洗錢及打擊資恐注意事項Anti-Money LaunderingCustomer Due DiligenceCustomer Identified ProgramKnow Your CustomerDirections Governing Anti-Money Laundering and Countering Terrorism Financing of Insurance Sector
刊名 月旦法學雜誌  
期數 201708 (267期)
出版單位 元照出版公司
DOI 10.3966/102559312017080267004  複製DOI
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該期刊-上一篇 數位通貨與普惠金融之監理變革──兼論洗錢防制之因應策略
該期刊-下一篇 從樂陞案檢討我國公開收購制度
 

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