| 英文摘要 |
Taiwan ignores the international development of anti-money laundering and falls be-hind the wave of globalization of the regime quickly, though we once were the leading country on the legislation of Money Laundering Control Act among Asia. Under pressure of the international mutual evaluation, Money Laundering Control Act had been amended at the end of 2016 and has been in effect since middle 2017. This ar-ticle tries to clarify the approach to this new Amendment and its course of localization by studying the legislative records and referring to the background as well as the Fi-nancial Action Task Force on Money Laundering (FATF) “40 Recommendations”. This study finds that the Amendment employed some rules of international regulations plainly, which had helped us to be free from the Transitional Follow-Up under Asia/Pacific Group on Money Laundering (APG) mutual evaluation. Nonetheless, the Amendment takes an approach identical to international compliance and raises new issues regarding domestic enforcing. Meanwhile, the Amendment does not really comply with the “risk-based” approach advised in the latest international regulations due to the noncompletion of risk evolution at national level. When APG is going to include effects of control as targets, this Amendment may be far from enough to face the following mutual evaluation in the next stage. |
