- 學位論文
我國虛擬通貨事業辦理防制洗錢業務之研究
Research of the Complying Anti-Money Laundering Regulations of Taiwan's Virtual Asset Service Providers
摘要
隨著比特幣等虛擬通貨所具有的資產價值逐漸為世人所承認與應用，日前全球虛擬通貨總市值已經突破兩兆美元，且已有國家採用比特幣為法定貨幣。然而虛擬通貨的資產價值被犯罪集團使用於詐欺、勒索、洗錢及相關財產犯罪等問題，日漸受到重視，因此對於虛擬通貨進行監管的呼聲也越來越高。2019年國際洗錢防制組織「防制洗錢金融行動工作組織」開始建議將虛擬通貨納入防制洗錢制度監管，許多國家也開始正視此一議題，金融監督管理委員會也正式發布「虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法」並已於今（2021）年7月1日施行。 本論文就虛擬通貨近年來所發展出的各種商業模式，以及各該商業模式所牽涉的洗錢防制議題進行分析，並參考國內外文獻及產業資訊，介紹近期國際虛擬通貨團體對於Travel Rule落實前所必須建構資訊交換基礎建設之發展。另外也透過比較法研究介紹國際防制洗錢組織就虛擬通貨事業之監管建議，並對甫發布之「虛擬通貨平台及交易業務事業防制洗錢及打擊資恐辦法」內容進行評析，最後再就虛擬通貨事業之監管，從產業從業人員的角度提出建議。
並列摘要
With virtual currency, such as Bitcoin, becoming universally recognized for its asset value and generally used, the total market value of virtual currency globally has exceeded USD $2 trillion. Some countries have even adopted Bitcoin as legal tender. However, the asset value of virtual currency is increasingly used by crime syndicates to commit fraud, blackmail, money laundering, and relevant financial crimes, which is turning into a popular concern. Therefore, a wider call has been made to regulate virtual currency. In 2019, Financial Action Task Force, an international anti-money laundering organization, suggested that virtual currency be included in regulations on anti-money laundering, and many countries began taking this issue seriously. The Financial Supervisory Commission followed by announcing officially the Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Enterprises Handling Virtual Currency Platform or Transaction, enacted on July 1, 2021. This thesis looks at the various business models developed in recent years with virtual currency involved and analyzes the anti-money laundering issues implicated in each business model. A review of domestic and foreign literature and industry information will be conducted to introduce recent developments in information exchange infrastructure by international virtual currency groups, which shall pave the way for the Travel Rule. A comparison of regulatory advice made by international anti-money laundering organizations will be made regarding the virtual currency business, followed by an analysis of the recently enacted Regulations Governing Anti-Money Laundering and Countering the Financing of Terrorism for Enterprises Handling Virtual Currency Platform or Transaction, and ending with advice on regulating the virtual currency business from the perspective of one working in this industry.