1. NCCU Academic Hub
  2. Publications
  3. College of Law
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 洗錢防制新興議題研究—以網路洗錢（Cyber-Laundering）視角探析虛擬資產服務業者之法遵義務及監管政策
A Study on Emerging Issues in Anti-Money Laundering: Compliance Obligations and Regulatory Policies for Virtual Asset Service Providers from a Cyber-Laundering Perspective
作者 陳俠語
Chen, Hsia-Yu
貢獻者 臧正運
Tsang, Cheng-Yun
陳俠語
Chen, Hsia-Yu
關鍵詞 虛擬資產洗錢防制
反洗錢
FATF
歐盟加密資產市場法
美國銀行保密法
Virtual Asset Money Laundering
Anti-Money Laundering (AML)
FATF
Markets in Crypto-Assets Regulation (MiCA)
U.S. Bank Secrecy Act
日期 2025
上傳時間 1-Sep-2025 15:24:04 (UTC+8)
摘要 隨著區塊鏈技術的發展與虛擬資產應用的多元化，其跨域性質及匿名性質對於全球的洗錢防制體系形成了新型態的挑戰，其監理機制及法律制度自由更新探討的必要性。本研究遂以「犯罪手法」及「保護法益」雙重角度出發，建構網路洗錢 （Cyber-Laundering）的定義及研究軸線，並盡一部確認虛擬資產洗錢本質上是一種對金融秩序的侵害，而得以將之納入金融監理核心加以規範，而非將之視為網路犯罪的附屬。本文也認為洗錢防制體系的發展歷程，是一項動態治理結構，應同時參酌各國立法與國際組織、國際標準之間互動的關係，同時也應該關注洗錢防制的追求與不同金融監理政策的整合需求。 本文參酌相關文獻，發現金融監理的核心已經由傳統銀行機構擴展至涵蓋具有金流傳遞功能的非銀行業者（就包含了本文所研究之虛擬資產服務商），本研究認為值得探析相關機制在建立的過程中必須審慎考量之諸多要素，以達到有效監管、防制犯罪的目標，本文首先分析FATF相關建議，並探討歐盟洗錢及監理法規，並以歐盟加密資產市場法(The Market in Crypto-Asset Regulation, MiCA)為核心，探討歐盟立法過程中在資產類型、系統重要性、資料保護等重要價值權衡；同時本文也針對美國銀行保密法體系下更為細膩的虛擬資產服務商類型分類及執法標準，同時也探討了OFAC制裁體系下的監管機制。 最後，本文就我國現行洗錢防制法、虛擬資產服務法草案及相關授權主管機關制定之辦法進行系統性檢視，指出當前法律規範存在用語爭議、規範層次混亂、登記與罰則機制不具嚇阻力、資訊申報與個資保護制度有待釐清及健全化。整體觀之，我國如欲建構一套具備可行的虛擬資產監理制度，應回歸金融監理法理與反洗錢治理經驗，以「風險為本」與「功能監理」為基礎，並整合制度規劃與技術現實，方能有效回應數位金融時代下的新興風險挑戰。
With the development of blockchain technology and widely use of virtual assets, its cross-border and anonymous nature has posed new challenges to the global anti-money laundering (AML) regime. This evolution highlights the urgent need to re-examine our regulatory mechanisms and legal systems. Thus, this study aims for a dual perspective called Cyber-Laundering—focusing on both “criminal methodology” and “protected legal interests”—to construct a definition and analytical framework for the challenge we confront nowadays. This Article argues that money laundering involving virtual assets essentially constitutes an infringement on financial order and should be treated as a core concern of financial regulation, rather than merely a subset of cybercrime. The study further emphasizes that the development of AML systems represents a dynamic governance structure, one that must account for the interaction between domestic legislation, international organizations, and global standards, while simultaneously addressing the need for coherence between AML objectives and broader financial regulatory goals. The paper further suggests that the scope of financial regulation has expanded beyond traditional banking sectors to cover non-traditional entities that, in the real world, provide financial services—and Virtual Asset Service Providers (VASPs) are obviously one of them. To achieve effective regulation and crime prevention, It is important to examine the key considerations necessary in constructing such regulatory mechanisms. This research begins with an analysis of relevant FATF recommendations and then explores the AML and financial regulatory frameworks of the European Union, with particular focus on the Markets in Crypto-Assets Regulation (MiCA). The study highlights the EU’s legislative balancing among asset classification, systemic importance, and data protection. Besides, this work also investigates the United States’ Bank Secrecy Act regime, which offers a more detailed classification and enforcement standard for various VASP types, and discusses unique regulatory mechanisms of the OFAC sanctions framework. Finally, the study conducts a systematic review of Taiwan’s current AML laws, the draft Virtual Asset Service Act, and related sub-regulations, and several issues have been identified, such as inconsistent terminology, unclear regulatory hierarchy, ineffective registration and penalty mechanisms, and underdeveloped of reporting and sharing information and a lack of personal data protection. In conclusion, the paper urges that Taiwan must establish a legally sound and practically enforceable regulatory framework for virtual assets, rooted in financial regulatory theory and AML governance experience. A risk-based and function-oriented approach, integrated with institutional design and technological realities, is essential to effectively address emerging risks in this digital financial era.
參考文獻 一、中文文獻（依照姓氏筆畫排列） （一.）  專書 1.孟德維，跨國犯罪，七版， 2023年9月七版。 2.洪德欽，銀行聯盟的理論與政策，，2020年初版。 3.汪毓瑋、王寬弘、張維平、孫國祥、柯雨瑞、許義寶、蔡裕明，跨國（境）犯罪犯罪理論與執法實踐之研究—分論， 2012年5月 4.張陳弘、莊植寧，新時代個人資料保護法制-歐盟GDPR與台灣個人資料保護法的比較說明，2022年二版。 5.Primavera De Filippi & Aaron Wright（著），王延川 & 徐珮菱（譯），區塊鏈與法律：程式碼之治，2019年1月。 （二.）專書論文 1.李聖傑，洗錢罪的可罰基礎與釋義，新洗錢防制法—法令遵循實務分析，頁33-50，2017年8月。 （三.）期刊論文 1.王乃彥，聯合國反貪腐公約洗錢罪規範與我國現行法制之比較考察，聯合國反貪腐公約專題學術研討會論文集，頁303-324，2015年12月。 2.王乃彥，洗錢罪的保護法益與體系地位──以洗錢防制法第11條第1 項為主題，檢察新論，第3期，頁面305-321，2008年1月。 3.王文宇，虛擬貨幣與智能合約的應用與法律問題，會計研究月刊，第397期，頁95-101，2018年12月。 4.王皇玉，洗錢罪之研究—從規範面到實然面，政大法學評論，第132期，頁215-260，2013年4月。 5.沈易，淺論比特幣在民事 法律上之定性，司法新聲，第129 期，頁面12-36，2019 年 1 月。 6.李怡萱，重新思考虛擬資產與洗錢犯罪之可罰性關係，檢察新論第32期，頁234-255，2023年5月。 7.李聖傑，洗錢罪在刑法上的思考，月旦法學雜誌，第115期，頁44-56， 2004年12月。 8.李傑清，從比較法觀點論我國洗錢防制法與日德相關法規，法令月刊，第49卷，第5期，頁22，1998年5月。 9.馬躍中，兩岸洗錢刑事立法之比較研究—刑法全球化之思考，財產法既經濟法，第19期，頁115-149，2009年9月。 10.郭戎晉，加密資產國際監管模式之研究: 兼論美國雙軌機制2022年立法之啟示，期貨與選擇權期刊，第16卷第3期，頁39-84，2023年12月。 11.許恒達，評2024年新修正之洗錢刑法，月旦法學雜誌第363期，頁面4-24，2025年8月。 12.許恒達，國際法規範與刑事立法：兼評近期刑事法修訂動向，臺灣大學法學論叢46卷特刊，頁1257-1330，2017年 11月。 13.楊岳平，虛擬通貨監管的比較法發展與我國監管架構芻議，月旦法學雜誌，第335期，頁39-63，2023年4月。 14.楊岳平，虛擬通貨的洗錢防制監管疆域與國際標準—評我國「虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法」，法律扶助與社會，第9期，93-140頁， 2022年9月。 15.楊岳平，論虛擬通貨之法律定性-以民事法與金融法為中心，月旦法學雜誌，第301期，頁43-63，2020年6月。 16.楊雅婷，張瑞星，淺談證券型代幣（STO）法規監管趨勢，財經法學研究，第2卷第2期，頁293-311，2019年6月。 17.臧正運， 銀行業資料治理的法制挑戰，台灣法律人第9期，頁70-91，2022年3月。 18.臧正運，論密碼資產的興起與金融監理機關之職能變革，月旦法學雜誌第301期，頁64-85，2020年6月。 19.臧正運、曾宛如、方嘉麟，從區塊鏈論群眾募資趨勢，月旦法學雜誌，第273期，頁72-105，2018年2月。 20.陳麗娟，歐盟洗錢防制法規發展現況之研究，萬國法律，234 期，頁 89-111，2020 年 12 月。 21.陳榮傳，論比特幣與比特幣之債，軍法專刊，第65 卷 6 期，頁1-41，2019 年 12 月。 22.陳奉昱, 跨境電腦犯罪偵辦之未來走向-從 [電腦犯罪公約 (Convention on Cybercrime)] 暨 [In Our Sites 行動] 出發，台灣國際法學刊，第十五卷第二期，頁95-105，2019年6月。 23.陳恭，智能合約的發展與應用，財金資訊季刊，第90期，頁33-39，2017年10月。 24.蔡佩玲，我國第三輪評鑑相互評鑑介紹、概況與建議，萬國法律，第222期，頁23-33，2018年12月。 25.魏至潔，國際洗錢防制法規趨勢---以美國愛國者法案為例，清流雙月刊，第 14 期，頁 28-31，2018 年 3 月。 26.鄭岱宜，虛擬資產政策研析-以歐盟與美國為中心，科技法律透析，第35卷第五期，頁28-52，2023年5月。 （四.)學位論文 1. 張少薰，論第三方支付服務業的洗錢防制監理，國立台灣大學碩士學位論文，2022年1月。 2. 許庭甄，台灣防制洗錢及打擊資恐支公司協力機制與展望—以資訊分享機制為核心，國立政治大學碩士學位論文，2022年，頁58-59。 （五.）政府資料與考察報告 1. 行政院洗錢防制辦公室，2021年國家洗錢資恐及資武擴風險評估報告，2021年12月。 2. 魏至潔、蔡佩玲，參加 2019 年「防制洗錢金融行動工作組織」第 30 屆第 3 次會員大會及工作組會議（Working Group Meetings and Third Plenary Meeting of FATFXXX 2019）出國報告（2019）。   二、英文文獻 （一.）專書 1. Nathalie Rebe(2023), Cyber Laundering: International Policies and Practices, World Scientific. 2. Guy Stessens(2000), Money Laundering: A New International Law Enforcement Model, Cambridge University Press. 3. José E Alvarez(2006), International Organizations as Law-Makers, Oxford University Press. 4. Chris Brummer(2015), Soft Law and the Global Financial System: Rule Making in the 21st Century, Cambridge University Press. 5. Felix I Lessambo(2023), Anti-Money Laundering, Counter Financing Terrorism and Cybersecurity in the Banking Industry: A Comparative Study Within the G-20, Springer Nature. 6. Daniel Adeoyé Leslie (2014), Legal Principles for Combatting Cyberlaundering, Springer. 7. Patrick D Anderson(2022), Cyberpunk Ethics: Radical Ethics for the Digital Age, Routledge. 8. Alan Boyle& Christine Chinkin(2007), The Making of International Law, Oxford University Press. 9. Dinah Shelton(2003), Commitment and compliance: The role of non-binding norms in the international legal system, Oxford University Press.    10. John Armour, et al(2016)., Principles of Financial Regulation, Oxford University Press. 11. Felix I Lessambo(2020) , The US Banking System, Springer. （二.）    專書論文: 1. Judit Jacsó（2024）, Preventive Means Against Cyber-Laundering in the European Union, in Agnieszka Gryszczynska eds., CYBERCRIME. 2. Michael W Calafos & George Dimitoglou(2022), Cyber Laundering: Money Laundering from Fiat Money to Cryptocurrency, in Kevin Daimi, Loanna Dionysiou, Nour EL Madhoun eds., Principles and Practices of Blockchains. 3. Nizan Geslevich Packin & Uri Volovelsky （2023）, Digital Assets, Anti-Money Laundering and Counter Financing of Terrorism: An Analysis Of Evolving Regulations And Enforcement In The Era of NFTs, in The Cambridge Handbook on Law and Policy for NFTS. 4. Aurelio Gurrea-Martínez &Nydia Remolina（2019）, The law and finance of initial coin offerings, in Chris Brummer, eds., The Law and Finance of Initial Coin Offerings. 5. Bert-Jaap Koops（2006）, Should ICT regulation be technology-neutral?in Bert-Jaap Koops, Miriam Lips, Corien Perins & Maurice Schellenkens eds., Starting Points for ICT Regulation, Deconstructing Prevealent Policy One-Liners, IT & Law Series.   （三.）    期刊論文: 1.  Chris Brummer, Why soft law dominates international finance—and not trade, 13 Journal of International Economic Law (2010). 2.  Milind Tiwari, et al., A review of money laundering literature: the state of research in key areas, 32 Pacific Accounting Review (2020). 3.  Fabian Maximilian Johannes Teichmann, Twelve methods of money laundering, 20 Journal of money laundering control (2017). 4.  Sarah N Welling, Smurfs, money laundering, and the federal criminal law: the crime of structuring transactions, 41 FLA. L. REV. (1989). 5.  Joanna Trautsolt & Jesper Johnsøn, International anti‐money laundering regulation of alternative remittance systems: Why the current approach does not work in developing countries, 15 Journal of Money Laundering Control (2012). 6.  Kris Hinterseer, Criminal finance: the political economy of money laundering in a comparative legal context  § 15 (Kluwer Law International BV. 2002). 7.  Brigitte Unger, Can money laundering decrease?, 41 Public Finance Review (2013). 8.  John Walker, How big is global money laundering?, 3 Journal of Money Laundering Control (1999). 9.  Ronald F Pol, Uncomfortable truths? ML= BS and AML= BS2, 25 Journal of Financial Crime (2018). 10. Mark Bovens, Analysing and assessing public accountability: A conceptual framework,13 European Law Journal  (2006). 11.  Nicholas W Turner, The financial action task force: international regulatory convergence through soft law, 59 NYL Sch. L. Rev. (2014). 12.  Christoph Wronka, “Cyber-laundering”: the change of money laundering in the digital age, 25 Journal of Money Laundering Control (2022). 13. M Suganya Aravazhi, Understanding cyber crime and cyber laundering: threat and solution, 5 EPRA International Journal of Research and Development (IJRD) (2020). 14.  Joanna Curtis & Gavin Oxburgh, Understanding cybercrime in ‘real world’policing and law enforcement, 96 The Police Journal (2023). 15. Naci Akdemir & Christopher James Lawless, Exploring the human factor in cyber-enabled and cyber-dependent crime victimisation: A lifestyle routine activities approach, 30 Internet Research (2020). 16. Gargi Sarkar & Sandeep K Shukla, Reconceptualizing online offenses: A framework for distinguishing cybercrime, cyberattacks, and cyberterrorism in the Indian legal context, 4 Journal of Economic Criminology (2024). 17.  Norman Mugarura & Emma Ssali, Intricacies of anti-money laundering and cyber-crimes regulation in a fluid global system, 24 Journal of Money Laundering Control (2021). 18. Nadine Schwarz, et al., Virtual assets and anti-money laundering and combating the financing of terrorism (1): Some legal and practical considerations, International Monetary Fund. (2021). 19.  Fatjon Kaja, et al., fintech and The Law and Economics of Disintermediation, in Routledge Handbook of Financial Technology and Law (2021). 20.  Vladlena Benson, et al., Dark side of decentralised finance: a call for enhanced AML regulation based on use cases of illicit activities, 32 Journal of Financial Regulation and Compliance (2023). 21. Gordon Y Liao & John Caramichael, Stablecoins: Growth potential and impact on banking,  International  Finance Discussion Paper No. 1334(2022). 22. Christina Parajon Skinner, Coins, Cross-Border Payments, and Anti-Money Laundering Law, 60 Harv. J. on Legis. (2023). 23. Andreea Raluca Duguleană, et al., Emerging trends in play-to-earn (P2E) games, 19 Journal of Theoretical and Applied Electronic Commerce Research (2024). 24. Matthias Haentjens, et al., The failed hopes of disintermediation: Crypto-custodian insolvency, legal risks and how to avoid them, Singapore Journal of Legal Studies (2020). 25.  Matthias Nadler & Fabian Schär, Tornado cash and blockchain privacy: a primer for economists and policymakers, Federal Reserve Bank of St. Louis Review (2023). 26. Stuart Ross & Michelle Hannan, Money laundering regulation and risk‐based decision‐making, 10 Journal of Money Laundering Control (2007). 27.  Kenneth W Abbott & Duncan Snidal, Hard and soft law in international governance, 54 International organization (2000). 28.  Andrew T Guzman, A compliance-based theory of international law, 90 Calif. L. Rev. (2002). 29.  Gunther F Handl, et al., A hard look at soft law  § 82 ASIL Proc.(1988). 30.  Emmanuel Ebikake, Money laundering: an assessment of soft law as a technique for repressive and preventive anti-money laundering control, 19 Journal of Money Laundering Control (2016). 31.  Sam Peltzman, The growth of government, 23 The Journal of Law and Economics (1980). 32.  Bruce Greenwald, et al., Informational Imperfections in the Capital Market and Macroeconomic Fluctuations, 74 The American Economic Review (1984). 33.  Raffaella Barone & Donato Masciandaro, Organized crime, money laundering and legal economy: theory and simulations, 32 European journal of law and economics (2011). 34.  Raffaella Barone & Friedrich G Schneider, Shedding light on money laundering. Is it a damping wave, 43 SSRN Electronic Journal (2018). 35.  Chris Reed, Taking sides on technology neutrality, 4 SCRIPTed (2007). 36.  Marcelo Thompson, The neutralization of harmony: The problem of technological neutrality, east and west, 18 BUJ Sci. & Tech. L. (2012). 37.  Bruno Mathis, Should Crypto-Asset Regulation Be Technology-Neutral?, in Blockchain and Private International Law (2023). 38. Essi Puhakainen & Karin Elisabeth Väyrynen, The benefits and challenges of technology neutral regulation: a scoping review, PACIS 2021 Proceedings (2021). 39. T. A. Frick, Virtual and cryptocurrencies—regulatory and anti-money laundering approaches in the European Union and in Switzerland, 201 ERA Forum (2019). 40. Anton Moiseienko & Olivier Kraft, From money mules to chain-hopping: Targeting the finances of cybercrime,  RUSI Occasional Paper.(2018). 41.  Kristine Feyling Skorpen, The Principle of Reverse Solicitation under the Markets in Crypto-Assets Regulation, European Law Working Paper (2023). 42. Andrea Vianelli & Andrea Pantaleo, (Regulatory) History in the Making: the path to MiCAR, Available at SSRN (2024). 43.  Stanisław Tosza & Olivier Voordeckers, An anti-money laundering authority for the European Union: a new center of gravity in AML enforcement  (Springer  2024). 44. Sara De Vido, Anti-Money Laundering Measures Versus European Union Fundamental Freedoms and Human Rights in the Recent Jurisprudence of the European Court of Human Rights and the European Court of Justice, 16 German Law Journal (2015). 45. Iwona Karasek-Wojciechowicz, Reconciliation of anti-money laundering instruments and European data protection requirements in permissionless blockchain spaces, 7 Journal of Cybersecurity (2021). 46. Iakovina Kindylidi, The Data Protection Implications of the EU AML Framework: A Critical Overview & the Case of AI  (Springer  2022). 47.  Charles Doyle, The USA PATRIOT Act: a legal analysis  (Congressional Research Service, Library of Congress  2002). 48.  Berkley A Pamplin, Virtual currencies and the implications for US anti-money laundering regulations   (Utica College. 2014). 49.  Stan Sater, Do we need KYC/AML: The bank secrecy act and virtual currency exchanges, 73 Ark. L. Rev. (2020). 50.  Stephen R Heifetz, et al., MSB or Not MSB? That Is the Question (for Determining Applicability of Anti-Money Laundering Rules), 138 Banking LJ (2021). 51. Nic Carter & Linda Jeng, DeFi protocol risks: The paradox of DeFi, 3 Regtech, suptech and beyond: innovation and technology in financial services” riskbooks–forthcoming Q (2021). 52. Matthew Roomberg, The video game industry's money laundering problem: when do game publishers become money transmitters?, 17 Russ. J. Econ. & L. (2023). 53. Kathleen Donnelly Gowin, et al., Impact on the firm value of financial institutions from penalties for violating anti-money laundering and economic sanctions regulations, 40 Finance Research Letters (2021). 54.  Qin Wang, et al., A first dive into OFAC in DeFi space, 133 Financial Cryptography and Data Security  (2023). 55.  Anders Brownworth, et al., Regulating decentralized systems: evidence from sanctions on Tornado Cash,FRB of New York Staff Report No. 1112  (2024). （四.）    國際組織或政府資料 1. FATF, Illicit Financial Flows from Cyber-Enabled Fraud,23 (2023). 2. FATF, Guidance for a Risk-Based Approach to Virtual Assets and Virtual Asset Service Providers (2019). 3. FATF, Targeted Update on Implementation of the FATF Standards on Virtual and Virtual Asset Service Providers. June 2022. 4. FATF, Targeted Update on Implementation of the FATF Standards on Virtual and Virtual Asset Service Providers. June 2023. 5. FATF, Targeted Update on Implementation of the FATF Standards on Virtual and Virtual Asset Service Providers. June 2024. 6. FATF/GAFI, Combating the Abuse of Alternative Remittance Systems: International Best Practices, June 2003. 7. Basel Committee,Prevention of Criminal Use of the Banking System for the Purpose of Money-Laundering, December 1988. 8. FATF, INTERPOL, and Egmont Group, Illicit Financial Flows from Cyber-Enabled Fraud, Nov. 2023. 9. FATF, Covid-19-related Money Laundering and Terrorist Financing Risks and Policy Responses, May 2020. 10. APG, Mutual Evaluation Report – Chinese Taipei, (Oct 2019).
描述 碩士
國立政治大學
法律學系
110651008
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0110651008
資料類型 thesis
dc.contributor.advisor 臧正運zh_TW
dc.contributor.advisor Tsang, Cheng-Yunen_US
dc.contributor.author (Authors) 陳俠語zh_TW
dc.contributor.author (Authors) Chen, Hsia-Yuen_US
dc.creator (作者) 陳俠語zh_TW
dc.creator (作者) Chen, Hsia-Yuen_US
dc.date (日期) 2025en_US
dc.date.accessioned 1-Sep-2025 15:24:04 (UTC+8)-
dc.date.available 1-Sep-2025 15:24:04 (UTC+8)-
dc.date.issued (上傳時間) 1-Sep-2025 15:24:04 (UTC+8)-
dc.identifier (Other Identifiers) G0110651008en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/159155-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 法律學系zh_TW
dc.description (描述) 110651008zh_TW
dc.description.abstract (摘要) 隨著區塊鏈技術的發展與虛擬資產應用的多元化，其跨域性質及匿名性質對於全球的洗錢防制體系形成了新型態的挑戰，其監理機制及法律制度自由更新探討的必要性。本研究遂以「犯罪手法」及「保護法益」雙重角度出發，建構網路洗錢 （Cyber-Laundering）的定義及研究軸線，並盡一部確認虛擬資產洗錢本質上是一種對金融秩序的侵害，而得以將之納入金融監理核心加以規範，而非將之視為網路犯罪的附屬。本文也認為洗錢防制體系的發展歷程，是一項動態治理結構，應同時參酌各國立法與國際組織、國際標準之間互動的關係，同時也應該關注洗錢防制的追求與不同金融監理政策的整合需求。 本文參酌相關文獻，發現金融監理的核心已經由傳統銀行機構擴展至涵蓋具有金流傳遞功能的非銀行業者（就包含了本文所研究之虛擬資產服務商），本研究認為值得探析相關機制在建立的過程中必須審慎考量之諸多要素，以達到有效監管、防制犯罪的目標，本文首先分析FATF相關建議，並探討歐盟洗錢及監理法規，並以歐盟加密資產市場法(The Market in Crypto-Asset Regulation, MiCA)為核心，探討歐盟立法過程中在資產類型、系統重要性、資料保護等重要價值權衡；同時本文也針對美國銀行保密法體系下更為細膩的虛擬資產服務商類型分類及執法標準，同時也探討了OFAC制裁體系下的監管機制。 最後，本文就我國現行洗錢防制法、虛擬資產服務法草案及相關授權主管機關制定之辦法進行系統性檢視，指出當前法律規範存在用語爭議、規範層次混亂、登記與罰則機制不具嚇阻力、資訊申報與個資保護制度有待釐清及健全化。整體觀之，我國如欲建構一套具備可行的虛擬資產監理制度，應回歸金融監理法理與反洗錢治理經驗，以「風險為本」與「功能監理」為基礎，並整合制度規劃與技術現實，方能有效回應數位金融時代下的新興風險挑戰。zh_TW
dc.description.abstract (摘要) With the development of blockchain technology and widely use of virtual assets, its cross-border and anonymous nature has posed new challenges to the global anti-money laundering (AML) regime. This evolution highlights the urgent need to re-examine our regulatory mechanisms and legal systems. Thus, this study aims for a dual perspective called Cyber-Laundering—focusing on both “criminal methodology” and “protected legal interests”—to construct a definition and analytical framework for the challenge we confront nowadays. This Article argues that money laundering involving virtual assets essentially constitutes an infringement on financial order and should be treated as a core concern of financial regulation, rather than merely a subset of cybercrime. The study further emphasizes that the development of AML systems represents a dynamic governance structure, one that must account for the interaction between domestic legislation, international organizations, and global standards, while simultaneously addressing the need for coherence between AML objectives and broader financial regulatory goals. The paper further suggests that the scope of financial regulation has expanded beyond traditional banking sectors to cover non-traditional entities that, in the real world, provide financial services—and Virtual Asset Service Providers (VASPs) are obviously one of them. To achieve effective regulation and crime prevention, It is important to examine the key considerations necessary in constructing such regulatory mechanisms. This research begins with an analysis of relevant FATF recommendations and then explores the AML and financial regulatory frameworks of the European Union, with particular focus on the Markets in Crypto-Assets Regulation (MiCA). The study highlights the EU’s legislative balancing among asset classification, systemic importance, and data protection. Besides, this work also investigates the United States’ Bank Secrecy Act regime, which offers a more detailed classification and enforcement standard for various VASP types, and discusses unique regulatory mechanisms of the OFAC sanctions framework. Finally, the study conducts a systematic review of Taiwan’s current AML laws, the draft Virtual Asset Service Act, and related sub-regulations, and several issues have been identified, such as inconsistent terminology, unclear regulatory hierarchy, ineffective registration and penalty mechanisms, and underdeveloped of reporting and sharing information and a lack of personal data protection. In conclusion, the paper urges that Taiwan must establish a legally sound and practically enforceable regulatory framework for virtual assets, rooted in financial regulatory theory and AML governance experience. A risk-based and function-oriented approach, integrated with institutional design and technological realities, is essential to effectively address emerging risks in this digital financial era.en_US
dc.description.tableofcontents 第一章 緒論 1 第一節 研究動機 1 第二節 研究目的及範圍 3 第三節 研究方法與架構 4 第一項 研究方法 4 第二項 研究架構： 6 第二章 洗錢防制之治理現況 8 第一節 洗錢犯罪的概念與現況 8 第一項 洗錢犯罪的定義與歷史 8 第二項 洗錢犯罪的可罰性基礎 11 第三項 洗錢犯罪的特徵 12 第四項 洗錢犯罪的現況與規模 17 第五項 洗錢犯罪之重要國際組織 18 第二節 我國洗錢防制法規範結構： 26 第一項 修正重要沿革： 26 第二項 規範體系 27 第三章 網路洗錢視角下的虛擬資產洗錢防制 29 第一節 網路洗錢的概念 29 第二節 網路技術發展與洗錢防制之挑戰 32 第三節 虛擬資產所涉技術、分類、市場參與者可能涉及的洗錢風險 34 第一項 虛擬資產 34 第二項 虛擬資產市場參與者 44 第四節 FATF視野下的網路犯罪、洗錢與虛擬資產 50 第一項 建議1：以風險為本的分析方法 51 第二項 建議15: 新科技 54 第三項 建議16：電匯 57 第四項 關於虛擬資產及其服務商洗錢防制落實情況 57 第四章 洗錢防制金融監理與規範密度分析 59 第一節 洗錢防制的國際金融治理-以軟法（SOFT LAW）治理為中心 59 第二節 洗錢防制與金融監理理論與政策方針 61 第一項 進入管制： 63 第二項 行為監管： 64 第三項 資訊（Information） 64 第三節 洗錢防制法規範密度分析 65 第一項 以洗錢防制法作為授權依據的規範密度分析： 65 第二項 非以洗錢防制法作為授權依據的規範密度分析： 68 第五章 虛擬資產監管比較法制概述與規範架構分析 71 第一節 國際上之虛擬資產監管法制 71 第一項 美國監管法制 72 第二項 歐盟監管法制 74 第二節 虛擬資產網路洗錢的監管疆域 74 第一項 虛擬通貨之用語爭議 75 第二項 業務與服務範圍 77 第三節 虛擬資產網路洗錢與科技中立 78 第六章 歐盟虛擬資產監管體系與洗錢防制規範 81 第一節 歐盟法體系概述： 81 第一節 第五號洗錢防制指令 82 第一項 發展沿革與虛擬資產在洗錢防制指令中之定位 82 第二項 規範義務主體 84 第三項 混幣服務: 84 第四項 虛擬貨幣發行者： 85 第五項 第五號洗錢防制指令相關評析 85 第二節 歐洲加密資產市場法規 86 第三節 歐洲資金及加密資產移轉指令 92 第四節 歐盟洗錢防制法之後續發展 93 第一項 歐盟洗錢防制規則 94 第二項 歐盟洗錢防制局規則 96 第三項 第六號洗錢防制指令修正 97 第五節 爭議問題：洗錢防制與資訊保護的平衡 98 第七章 美國虛擬資產監管體系與洗錢防制規範 102 第一節 美國銀行法保密體系 102 第一項 發展沿革 102 第二項 愛國者法案(PATRIOT Act) 103 第三項 財政部金融執法網路指引 105 第二節 美國財政部海外資產辦公室（OFAC）及其跨境監理 113 第一項 虛擬貨幣產業制裁及遵循實施指引 115 第二項 OFAC監管效度與範圍分析 116 第三節 小結： 120 第八章 我國虛擬資產監管法制與洗錢防制檢討與建議 122 第一節 虛擬資產監理與洗錢防制法規盤點 122 第一項 虛擬資產的定義及未解的用語爭議 122 第二項 虛擬資產服務商之定義與資產類型化 123 第三項 電匯技術性規範 124 第二節 網路洗錢意義下的法律政策與法遵義務 125 第一項 虛擬資產於網路洗錢概念下的監理邏輯 125 第二項 由登記制轉向許可制 126 第三項 洗錢防制規範憲法審查 127 第四項 虛擬資產洗錢防制監理機關與機制 129 第三節 洗錢防制資訊共享與個資保護 131 第九章 結論 134 參考文獻 137zh_TW
dc.format.extent 2953777 bytes-
dc.format.mimetype application/pdf-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0110651008en_US
dc.subject (關鍵詞) 虛擬資產洗錢防制zh_TW
dc.subject (關鍵詞) 反洗錢zh_TW
dc.subject (關鍵詞) FATFzh_TW
dc.subject (關鍵詞) 歐盟加密資產市場法zh_TW
dc.subject (關鍵詞) 美國銀行保密法zh_TW
dc.subject (關鍵詞) Virtual Asset Money Launderingen_US
dc.subject (關鍵詞) Anti-Money Laundering (AML)en_US
dc.subject (關鍵詞) FATFen_US
dc.subject (關鍵詞) Markets in Crypto-Assets Regulation (MiCA)en_US
dc.subject (關鍵詞) U.S. Bank Secrecy Acten_US
dc.title (題名) 洗錢防制新興議題研究—以網路洗錢（Cyber-Laundering）視角探析虛擬資產服務業者之法遵義務及監管政策zh_TW
dc.title (題名) A Study on Emerging Issues in Anti-Money Laundering: Compliance Obligations and Regulatory Policies for Virtual Asset Service Providers from a Cyber-Laundering Perspectiveen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文文獻（依照姓氏筆畫排列） （一.）  專書 1.孟德維，跨國犯罪，七版， 2023年9月七版。 2.洪德欽，銀行聯盟的理論與政策，，2020年初版。 3.汪毓瑋、王寬弘、張維平、孫國祥、柯雨瑞、許義寶、蔡裕明，跨國（境）犯罪犯罪理論與執法實踐之研究—分論， 2012年5月 4.張陳弘、莊植寧，新時代個人資料保護法制-歐盟GDPR與台灣個人資料保護法的比較說明，2022年二版。 5.Primavera De Filippi & Aaron Wright（著），王延川 & 徐珮菱（譯），區塊鏈與法律：程式碼之治，2019年1月。 （二.）專書論文 1.李聖傑，洗錢罪的可罰基礎與釋義，新洗錢防制法—法令遵循實務分析，頁33-50，2017年8月。 （三.）期刊論文 1.王乃彥，聯合國反貪腐公約洗錢罪規範與我國現行法制之比較考察，聯合國反貪腐公約專題學術研討會論文集，頁303-324，2015年12月。 2.王乃彥，洗錢罪的保護法益與體系地位──以洗錢防制法第11條第1 項為主題，檢察新論，第3期，頁面305-321，2008年1月。 3.王文宇，虛擬貨幣與智能合約的應用與法律問題，會計研究月刊，第397期，頁95-101，2018年12月。 4.王皇玉，洗錢罪之研究—從規範面到實然面，政大法學評論，第132期，頁215-260，2013年4月。 5.沈易，淺論比特幣在民事 法律上之定性，司法新聲，第129 期，頁面12-36，2019 年 1 月。 6.李怡萱，重新思考虛擬資產與洗錢犯罪之可罰性關係，檢察新論第32期，頁234-255，2023年5月。 7.李聖傑，洗錢罪在刑法上的思考，月旦法學雜誌，第115期，頁44-56， 2004年12月。 8.李傑清，從比較法觀點論我國洗錢防制法與日德相關法規，法令月刊，第49卷，第5期，頁22，1998年5月。 9.馬躍中，兩岸洗錢刑事立法之比較研究—刑法全球化之思考，財產法既經濟法，第19期，頁115-149，2009年9月。 10.郭戎晉，加密資產國際監管模式之研究: 兼論美國雙軌機制2022年立法之啟示，期貨與選擇權期刊，第16卷第3期，頁39-84，2023年12月。 11.許恒達，評2024年新修正之洗錢刑法，月旦法學雜誌第363期，頁面4-24，2025年8月。 12.許恒達，國際法規範與刑事立法：兼評近期刑事法修訂動向，臺灣大學法學論叢46卷特刊，頁1257-1330，2017年 11月。 13.楊岳平，虛擬通貨監管的比較法發展與我國監管架構芻議，月旦法學雜誌，第335期，頁39-63，2023年4月。 14.楊岳平，虛擬通貨的洗錢防制監管疆域與國際標準—評我國「虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法」，法律扶助與社會，第9期，93-140頁， 2022年9月。 15.楊岳平，論虛擬通貨之法律定性-以民事法與金融法為中心，月旦法學雜誌，第301期，頁43-63，2020年6月。 16.楊雅婷，張瑞星，淺談證券型代幣（STO）法規監管趨勢，財經法學研究，第2卷第2期，頁293-311，2019年6月。 17.臧正運， 銀行業資料治理的法制挑戰，台灣法律人第9期，頁70-91，2022年3月。 18.臧正運，論密碼資產的興起與金融監理機關之職能變革，月旦法學雜誌第301期，頁64-85，2020年6月。 19.臧正運、曾宛如、方嘉麟，從區塊鏈論群眾募資趨勢，月旦法學雜誌，第273期，頁72-105，2018年2月。 20.陳麗娟，歐盟洗錢防制法規發展現況之研究，萬國法律，234 期，頁 89-111，2020 年 12 月。 21.陳榮傳，論比特幣與比特幣之債，軍法專刊，第65 卷 6 期，頁1-41，2019 年 12 月。 22.陳奉昱, 跨境電腦犯罪偵辦之未來走向-從 [電腦犯罪公約 (Convention on Cybercrime)] 暨 [In Our Sites 行動] 出發，台灣國際法學刊，第十五卷第二期，頁95-105，2019年6月。 23.陳恭，智能合約的發展與應用，財金資訊季刊，第90期，頁33-39，2017年10月。 24.蔡佩玲，我國第三輪評鑑相互評鑑介紹、概況與建議，萬國法律，第222期，頁23-33，2018年12月。 25.魏至潔，國際洗錢防制法規趨勢---以美國愛國者法案為例，清流雙月刊，第 14 期，頁 28-31，2018 年 3 月。 26.鄭岱宜，虛擬資產政策研析-以歐盟與美國為中心，科技法律透析，第35卷第五期，頁28-52，2023年5月。 （四.)學位論文 1. 張少薰，論第三方支付服務業的洗錢防制監理，國立台灣大學碩士學位論文，2022年1月。 2. 許庭甄，台灣防制洗錢及打擊資恐支公司協力機制與展望—以資訊分享機制為核心，國立政治大學碩士學位論文，2022年，頁58-59。 （五.）政府資料與考察報告 1. 行政院洗錢防制辦公室，2021年國家洗錢資恐及資武擴風險評估報告，2021年12月。 2. 魏至潔、蔡佩玲，參加 2019 年「防制洗錢金融行動工作組織」第 30 屆第 3 次會員大會及工作組會議（Working Group Meetings and Third Plenary Meeting of FATFXXX 2019）出國報告（2019）。   二、英文文獻 （一.）專書 1. Nathalie Rebe(2023), Cyber Laundering: International Policies and Practices, World Scientific. 2. Guy Stessens(2000), Money Laundering: A New International Law Enforcement Model, Cambridge University Press. 3. José E Alvarez(2006), International Organizations as Law-Makers, Oxford University Press. 4. Chris Brummer(2015), Soft Law and the Global Financial System: Rule Making in the 21st Century, Cambridge University Press. 5. Felix I Lessambo(2023), Anti-Money Laundering, Counter Financing Terrorism and Cybersecurity in the Banking Industry: A Comparative Study Within the G-20, Springer Nature. 6. Daniel Adeoyé Leslie (2014), Legal Principles for Combatting Cyberlaundering, Springer. 7. Patrick D Anderson(2022), Cyberpunk Ethics: Radical Ethics for the Digital Age, Routledge. 8. Alan Boyle& Christine Chinkin(2007), The Making of International Law, Oxford University Press. 9. Dinah Shelton(2003), Commitment and compliance: The role of non-binding norms in the international legal system, Oxford University Press.    10. John Armour, et al(2016)., Principles of Financial Regulation, Oxford University Press. 11. Felix I Lessambo(2020) , The US Banking System, Springer. （二.）    專書論文: 1. Judit Jacsó（2024）, Preventive Means Against Cyber-Laundering in the European Union, in Agnieszka Gryszczynska eds., CYBERCRIME. 2. Michael W Calafos & George Dimitoglou(2022), Cyber Laundering: Money Laundering from Fiat Money to Cryptocurrency, in Kevin Daimi, Loanna Dionysiou, Nour EL Madhoun eds., Principles and Practices of Blockchains. 3. Nizan Geslevich Packin & Uri Volovelsky （2023）, Digital Assets, Anti-Money Laundering and Counter Financing of Terrorism: An Analysis Of Evolving Regulations And Enforcement In The Era of NFTs, in The Cambridge Handbook on Law and Policy for NFTS. 4. Aurelio Gurrea-Martínez &Nydia Remolina（2019）, The law and finance of initial coin offerings, in Chris Brummer, eds., The Law and Finance of Initial Coin Offerings. 5. Bert-Jaap Koops（2006）, Should ICT regulation be technology-neutral?in Bert-Jaap Koops, Miriam Lips, Corien Perins & Maurice Schellenkens eds., Starting Points for ICT Regulation, Deconstructing Prevealent Policy One-Liners, IT & Law Series.   （三.）    期刊論文: 1.  Chris Brummer, Why soft law dominates international finance—and not trade, 13 Journal of International Economic Law (2010). 2.  Milind Tiwari, et al., A review of money laundering literature: the state of research in key areas, 32 Pacific Accounting Review (2020). 3.  Fabian Maximilian Johannes Teichmann, Twelve methods of money laundering, 20 Journal of money laundering control (2017). 4.  Sarah N Welling, Smurfs, money laundering, and the federal criminal law: the crime of structuring transactions, 41 FLA. L. REV. (1989). 5.  Joanna Trautsolt & Jesper Johnsøn, International anti‐money laundering regulation of alternative remittance systems: Why the current approach does not work in developing countries, 15 Journal of Money Laundering Control (2012). 6.  Kris Hinterseer, Criminal finance: the political economy of money laundering in a comparative legal context  § 15 (Kluwer Law International BV. 2002). 7.  Brigitte Unger, Can money laundering decrease?, 41 Public Finance Review (2013). 8.  John Walker, How big is global money laundering?, 3 Journal of Money Laundering Control (1999). 9.  Ronald F Pol, Uncomfortable truths? ML= BS and AML= BS2, 25 Journal of Financial Crime (2018). 10. Mark Bovens, Analysing and assessing public accountability: A conceptual framework,13 European Law Journal  (2006). 11.  Nicholas W Turner, The financial action task force: international regulatory convergence through soft law, 59 NYL Sch. L. Rev. (2014). 12.  Christoph Wronka, “Cyber-laundering”: the change of money laundering in the digital age, 25 Journal of Money Laundering Control (2022). 13. M Suganya Aravazhi, Understanding cyber crime and cyber laundering: threat and solution, 5 EPRA International Journal of Research and Development (IJRD) (2020). 14.  Joanna Curtis & Gavin Oxburgh, Understanding cybercrime in ‘real world’policing and law enforcement, 96 The Police Journal (2023). 15. Naci Akdemir & Christopher James Lawless, Exploring the human factor in cyber-enabled and cyber-dependent crime victimisation: A lifestyle routine activities approach, 30 Internet Research (2020). 16. Gargi Sarkar & Sandeep K Shukla, Reconceptualizing online offenses: A framework for distinguishing cybercrime, cyberattacks, and cyberterrorism in the Indian legal context, 4 Journal of Economic Criminology (2024). 17.  Norman Mugarura & Emma Ssali, Intricacies of anti-money laundering and cyber-crimes regulation in a fluid global system, 24 Journal of Money Laundering Control (2021). 18. Nadine Schwarz, et al., Virtual assets and anti-money laundering and combating the financing of terrorism (1): Some legal and practical considerations, International Monetary Fund. (2021). 19.  Fatjon Kaja, et al., fintech and The Law and Economics of Disintermediation, in Routledge Handbook of Financial Technology and Law (2021). 20.  Vladlena Benson, et al., Dark side of decentralised finance: a call for enhanced AML regulation based on use cases of illicit activities, 32 Journal of Financial Regulation and Compliance (2023). 21. Gordon Y Liao & John Caramichael, Stablecoins: Growth potential and impact on banking,  International  Finance Discussion Paper No. 1334(2022). 22. Christina Parajon Skinner, Coins, Cross-Border Payments, and Anti-Money Laundering Law, 60 Harv. J. on Legis. (2023). 23. Andreea Raluca Duguleană, et al., Emerging trends in play-to-earn (P2E) games, 19 Journal of Theoretical and Applied Electronic Commerce Research (2024). 24. Matthias Haentjens, et al., The failed hopes of disintermediation: Crypto-custodian insolvency, legal risks and how to avoid them, Singapore Journal of Legal Studies (2020). 25.  Matthias Nadler & Fabian Schär, Tornado cash and blockchain privacy: a primer for economists and policymakers, Federal Reserve Bank of St. Louis Review (2023). 26. Stuart Ross & Michelle Hannan, Money laundering regulation and risk‐based decision‐making, 10 Journal of Money Laundering Control (2007). 27.  Kenneth W Abbott & Duncan Snidal, Hard and soft law in international governance, 54 International organization (2000). 28.  Andrew T Guzman, A compliance-based theory of international law, 90 Calif. L. Rev. (2002). 29.  Gunther F Handl, et al., A hard look at soft law  § 82 ASIL Proc.(1988). 30.  Emmanuel Ebikake, Money laundering: an assessment of soft law as a technique for repressive and preventive anti-money laundering control, 19 Journal of Money Laundering Control (2016). 31.  Sam Peltzman, The growth of government, 23 The Journal of Law and Economics (1980). 32.  Bruce Greenwald, et al., Informational Imperfections in the Capital Market and Macroeconomic Fluctuations, 74 The American Economic Review (1984). 33.  Raffaella Barone & Donato Masciandaro, Organized crime, money laundering and legal economy: theory and simulations, 32 European journal of law and economics (2011). 34.  Raffaella Barone & Friedrich G Schneider, Shedding light on money laundering. Is it a damping wave, 43 SSRN Electronic Journal (2018). 35.  Chris Reed, Taking sides on technology neutrality, 4 SCRIPTed (2007). 36.  Marcelo Thompson, The neutralization of harmony: The problem of technological neutrality, east and west, 18 BUJ Sci. & Tech. L. (2012). 37.  Bruno Mathis, Should Crypto-Asset Regulation Be Technology-Neutral?, in Blockchain and Private International Law (2023). 38. Essi Puhakainen & Karin Elisabeth Väyrynen, The benefits and challenges of technology neutral regulation: a scoping review, PACIS 2021 Proceedings (2021). 39. T. A. Frick, Virtual and cryptocurrencies—regulatory and anti-money laundering approaches in the European Union and in Switzerland, 201 ERA Forum (2019). 40. Anton Moiseienko & Olivier Kraft, From money mules to chain-hopping: Targeting the finances of cybercrime,  RUSI Occasional Paper.(2018). 41.  Kristine Feyling Skorpen, The Principle of Reverse Solicitation under the Markets in Crypto-Assets Regulation, European Law Working Paper (2023). 42. Andrea Vianelli & Andrea Pantaleo, (Regulatory) History in the Making: the path to MiCAR, Available at SSRN (2024). 43.  Stanisław Tosza & Olivier Voordeckers, An anti-money laundering authority for the European Union: a new center of gravity in AML enforcement  (Springer  2024). 44. Sara De Vido, Anti-Money Laundering Measures Versus European Union Fundamental Freedoms and Human Rights in the Recent Jurisprudence of the European Court of Human Rights and the European Court of Justice, 16 German Law Journal (2015). 45. Iwona Karasek-Wojciechowicz, Reconciliation of anti-money laundering instruments and European data protection requirements in permissionless blockchain spaces, 7 Journal of Cybersecurity (2021). 46. Iakovina Kindylidi, The Data Protection Implications of the EU AML Framework: A Critical Overview & the Case of AI  (Springer  2022). 47.  Charles Doyle, The USA PATRIOT Act: a legal analysis  (Congressional Research Service, Library of Congress  2002). 48.  Berkley A Pamplin, Virtual currencies and the implications for US anti-money laundering regulations   (Utica College. 2014). 49.  Stan Sater, Do we need KYC/AML: The bank secrecy act and virtual currency exchanges, 73 Ark. L. Rev. (2020). 50.  Stephen R Heifetz, et al., MSB or Not MSB? That Is the Question (for Determining Applicability of Anti-Money Laundering Rules), 138 Banking LJ (2021). 51. Nic Carter & Linda Jeng, DeFi protocol risks: The paradox of DeFi, 3 Regtech, suptech and beyond: innovation and technology in financial services” riskbooks–forthcoming Q (2021). 52. Matthew Roomberg, The video game industry's money laundering problem: when do game publishers become money transmitters?, 17 Russ. J. Econ. & L. (2023). 53. Kathleen Donnelly Gowin, et al., Impact on the firm value of financial institutions from penalties for violating anti-money laundering and economic sanctions regulations, 40 Finance Research Letters (2021). 54.  Qin Wang, et al., A first dive into OFAC in DeFi space, 133 Financial Cryptography and Data Security  (2023). 55.  Anders Brownworth, et al., Regulating decentralized systems: evidence from sanctions on Tornado Cash,FRB of New York Staff Report No. 1112  (2024). （四.）    國際組織或政府資料 1. FATF, Illicit Financial Flows from Cyber-Enabled Fraud,23 (2023). 2. FATF, Guidance for a Risk-Based Approach to Virtual Assets and Virtual Asset Service Providers (2019). 3. FATF, Targeted Update on Implementation of the FATF Standards on Virtual and Virtual Asset Service Providers. June 2022. 4. FATF, Targeted Update on Implementation of the FATF Standards on Virtual and Virtual Asset Service Providers. June 2023. 5. FATF, Targeted Update on Implementation of the FATF Standards on Virtual and Virtual Asset Service Providers. June 2024. 6. FATF/GAFI, Combating the Abuse of Alternative Remittance Systems: International Best Practices, June 2003. 7. Basel Committee,Prevention of Criminal Use of the Banking System for the Purpose of Money-Laundering, December 1988. 8. FATF, INTERPOL, and Egmont Group, Illicit Financial Flows from Cyber-Enabled Fraud, Nov. 2023. 9. FATF, Covid-19-related Money Laundering and Terrorist Financing Risks and Policy Responses, May 2020. 10. APG, Mutual Evaluation Report – Chinese Taipei, (Oct 2019).zh_TW