Том 2 - Тенденции и предизвикателства в развитието на ...

The development of international banking consortiums, theunprecedented development of stock markets and commodities, removalof restrictions and control on foreign investment in the context ofglobalization has facilitated the appearance of serious phenomena: taxevasion, illegal export of capital, large-scale money laundering,emergence of illicit goods and capital markets, underground economies,banking and financial fraud, etc.It appears therefore that money laundering, as a form of economy, isin turn a global phenomenon, with a strong technology, and the fightagainst it is an essential part of the framework for combating andprevention of economic- financial crimes, starting from early forms,culminating with another contemporary issue, the financing of terrorism.Methods of money launderingFollowing the development of the global telecommunicationssystem and especially the Internet, money laundering through fictitioustransactions has grown, criminals developing new ways to laundermoney, using the bank accounts of generally innocent people or differentspecialized sites.Among the most recognized methods we mention:Refining the dirty money which consists in converting smallbanknotes in large bills through the use of repeated transactions withsmall amounts of money, which seem to serve to avoiding identificationand reporting obligations (frequent transactions in amounts just under thethreshold of reporting obligation, especially in cash or made throughdifferent subunits of the same reporting entities, where they are notjustified by the client's activity). This method has the goal of losing thephysical traces of the money which could lead to the detection of theauthors and reducing the physical volume of money in order to be easierto handle.Opening of accounts under false names or the names ofintermediaries used for both cash deposits and lifting, for carrying outtransactions in order to protect the anonymity of the real beneficiaries ofthe money. In this case, there can be identified including suspicioustransactions made to third parties without a plausible reason or based onbusiness relationships which do not appear to be justified. There can also283