Проблемы противодействия легализации доходов, полученных от преступной деятельности (на примере Королевства Бахрейн)

Аннотация

Ключевые слова: В настоящей статье рассмотрены актуальные вопросы ФАТФ, противодействия легализации доходов, полученных льготный режим, преступным путём, и финансированию терроризма на Управление финансовой оффшорной территории Королевства Бахрейн. Более того, разведки, фаза, раскрыты формы и модели процесса отмывания «грязных» кибермошенничество. денег на данной территории. Приведены примеры из «громких» уголовных дел. В рамках исследования, проведённого Базельским институтом под эгидой Программы Организации Объединённых Наций по предупреждению преступности и уголовному правосудию, в таблице проанализированы показатели Basel AML Index. Эти показатели включают в себя широкий спектр показателей рисков, каждый из которых имеет разную направленность и охват. Показатели, используемые для расчёта рейтинга, сгруппированы по пяти основным категориям, каждая из которых имеет разный удельный вес. SUMMARY This scientific article focuses on combating the legalization of proceeds from crime. During the research, the author analyzed "offshore zones" and assessed the risks associated with placing and fragmenting crime proceeds and financing terrorism in Bahrain’s offshore territories. Notably, tax advantages are not exclusive to companies in classic offshore jurisdictions but also extend to those registered in European countries. Examples include the Netherlands, Luxembourg, Austria, the UK, and Switzerland. These jurisdictions offer significant tax benefits to companies, despite corporate taxes and strict financial reporting requirements, under certain conditions. These jurisdictions, known for their higher level of respectability or "image," differ from financial offshores. The legality of using offshore companies, like any legal entity, varies; they can be part of legal tax planning or illegal activities like tax evasion or money laundering. The legality of an offshore transaction depends on the laws of its registration country, other relevant countries, and international treaties. While many developed countries impose restrictions on offshore transactions for their residents, a complete ban is rare. The author has thoroughly examined the primary models of money laundering, a topic that has sparked controversy among scholars. The article provides various international examples of criminal cases in this category. 321 Жамият ва инновациялар – Общество и инновации – Society and innovations Special Issue – 01 (2024) / ISSN 2181-1415 As a result, the author concludes that the use of Bahrain’s offshore jurisdictions at the final stage of organized criminal activity in the economic sphere, including tax evasion, is the most individual, sometimes distinctive feature of laundering proceeds from crime and financing terrorism. In general, this scientific article covers comprehensively and systematically the issues related to countering the legalization of criminal proceeds, therefore, it is of theoretical, scientific, and practical interest to both students, researchers, and forensic investigators. ... Capital has one single vital aspiration – the desire to grow... Karl Marx [1, p. 244] As you know, the functioning of international terrorism is closely connected to the creation of safe and favorable conditions when using offshore jurisdictions. In this regard, special attention is paid to the fight against the financing of terrorism, and the developers of comprehensive measures, at the same time, being fighters in this area, are the Group for the Development of Financial Measures to Combat Money Laundering (FATF). The comprehensive measures put forward by this Group exist in many countries of the world and, first of all, it is worth noting that they include verification of documents and participants of unreliable, in other words, suspicious transactions. That is exactly how large and unlimited advantages are provided through offshore jurisdictions to achieve criminal goals, to an almost endless circle of people in any country. Since such "tax havens" have such favorable conditions, namely: a simplified registration procedure; the secretive and confidential nature of the use of personal data, confidential information about persons who have registered such a company; a huge number of benefits, including tax, as well as those benefits through which criminal organizations use the "tax haven" as a source of financing of terrorist activities. In its turn, we will briefly explain that the "offshore zone" is the entire territory of a certain state, it is also possible that its part, where there is a privileged, profitable, or zero taxation regime for some types of companies [2]. Before considering the issue regarding the risks for the placement and fragmentation of proceeds from crime and the financing of terrorism in the offshore territory of the Kingdom of Bahrain, we will describe the situation in this territory. Thus, the Kingdom of Bahrain is an island in the Persian Gulf in Southwest Asia. This island state has established trade r