التحريات المالية المرتبطة بعمليات غسل الأموال عن طريق الأصول الافتراضية

Abstract

The world of "virtual assets" is an integral part of the technological revolution in the current financial system, which has transformed the traditional economy into a digital economy. However, criminals have exploited it for money laundering while remaining anonymous, concealing the trail of their illicit financial transactions through the dark web. Conducting financial investigations and tracing these assets is a new challenge that requires further research and analysis, which this study aims to undertake.

The study adopts a comparative analytical approach by analyzing the legal texts of EU Regulations No. 1113-1114/2023 issued by the European Council as a comprehensive regulatory framework for virtual asset service providers. It also examines the key rules introduced by the Financial Action Task Force, including the "Travel Rule."

Therefore, the primary objective of this study is to continuously highlight international efforts to combat money laundering through virtual assets, particularly the efforts of the U.S. Treasury Department, which has successfully apprehended offenders operating on the dark web. These efforts serve as a practical guide for investigators handling similar cases.

One of the main conclusions of this study is that conducting financial investigations on the dark web is legally complex, as it depends on the laws of the country where the assets have been transferred. Hence, the significance of this study lies in providing legal and practical expertise. It is recommended to examine U.S. laws and judicial precedents, paying special attention to the efforts of FATF and the European Council in establishing treaties and initiatives to support international cooperation in combating the illicit and anonymous use of virtual assets through the dark web.