The present work focuses on the possible role of Virtual Assets for terrorism financing purposes by exploring the role that they could play as means of collecting and moving funds, as well as the issues they could pose in terms of preventive and repressive measures. Therefore, attention is first paid to the evolution of the crime of terrorism financing, which appears to be the result of a complex multi-level process started at the supranational level. After having outlined the criminal legal framework on terrorism financing, funding methods and strategies are analysed together with the current international geopolitical scenario on terrorism. In this regard, the thesis analyses how Virtual Assets could be employed in both in raising and moving funds focusing on the features that are likely to be the most attractive to terrorists: (pseudo)anonymity, transnationality, decentralisation, and uneven legislative frameworks across jurisdictions. Furthermore, the thesis analyses how Virtual Assets are being progressively included in the AML/CFT framework, highlighting the primary role played by the Financial Action Task Force (FATF) in this field as well as the recent development within the European Union AML/CFT regulations. Lastly, attention is paid to the instruments adopted to stem the flow of terrorists’ funds, under the double perspective of asset freezing measures established pursuant to targeted sanctions, and of the extension of confiscation measures to terrorist offences.
Il presente lavoro si concentra sul possibile ruolo dei Virtual Assets ai fini del finanziamento del terrorismo, esaminando il loro possibile ruolo come mezzo di raccolta e trasferimento dei fondi, nonché le problematiche che potrebbero porre in termini di applicazione delle misure preventive e repressive. Pertanto, l'attenzione è rivolta in primo luogo all'evoluzione del reato di finanziamento del terrorismo, frutto di un complesso processo multilivello iniziato a livello sovranazionale. Dopo aver delineato il quadro giuridico, vengono analizzate le modalità e le strategie di finanziamento sullo sfondo dell'attuale scenario geopolitico terroristico internazionale. A questo proposito, la tesi analizza come i Virtual Assets potrebbero essere impiegati ai fini del finanziamento del terrorismo, concentrandosi sulle caratteristiche che potrebbero risultare più attrattive in tal senso: (pseudo)anonimato, transnazionalità, decentralizzazione e approcci legislativi disomogenei tra le varie giurisdizioni. Inoltre, la tesi analizza la progressiva inclusione dei Virtual Assets all’interno delle misure antiriciclaggio (AML/CFT), evidenziando il ruolo primario svolto dal Gruppo di Azione Finanziaria Internazionale (GAFI) e i recenti sviluppi nel quadro dell'Unione Europea. Infine, l'attenzione è rivolta agli strumenti adottati per arginare, se non interrompere, il flusso di finanziamenti, nella duplice prospettiva delle misure di congelamento dei beni stabilite dalle targeted sanctions e dell'estensione delle misure di confisca ai reati di terrorismo.
VIRTUAL ASSETS AND TERRORISM FINANCING STRUCTURE, EVOLUTION AND LAW ENFORCEMENT STRATEGIES / Barcellona, Marta. - (2023 May 29).
VIRTUAL ASSETS AND TERRORISM FINANCING STRUCTURE, EVOLUTION AND LAW ENFORCEMENT STRATEGIES
BARCELLONA, MARTA
2023
Abstract
The present work focuses on the possible role of Virtual Assets for terrorism financing purposes by exploring the role that they could play as means of collecting and moving funds, as well as the issues they could pose in terms of preventive and repressive measures. Therefore, attention is first paid to the evolution of the crime of terrorism financing, which appears to be the result of a complex multi-level process started at the supranational level. After having outlined the criminal legal framework on terrorism financing, funding methods and strategies are analysed together with the current international geopolitical scenario on terrorism. In this regard, the thesis analyses how Virtual Assets could be employed in both in raising and moving funds focusing on the features that are likely to be the most attractive to terrorists: (pseudo)anonymity, transnationality, decentralisation, and uneven legislative frameworks across jurisdictions. Furthermore, the thesis analyses how Virtual Assets are being progressively included in the AML/CFT framework, highlighting the primary role played by the Financial Action Task Force (FATF) in this field as well as the recent development within the European Union AML/CFT regulations. Lastly, attention is paid to the instruments adopted to stem the flow of terrorists’ funds, under the double perspective of asset freezing measures established pursuant to targeted sanctions, and of the extension of confiscation measures to terrorist offences.File | Dimensione | Formato | |
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