Cryptocurrency and its Nexus with Money  Laundering and Terrorism Financing within  the Framework of FATF Recommendations

rizaldy anggriawan; Muh. Endriyo Susila

doi:10.14718/NovumJus.2024.18.2.10

Enviado: 2023-09-24

Publicado: 2024-09-01

DOI: 10.14718/NovumJus.2024.18.2.10

Las criptomonedas y su nexo con el lavado de dinero y la financiación del terrorismo en el marco de las recomendaciones del GAFI

rizaldy anggriawan

University of Szeged

https://orcid.org/0000-0002-7195-769X

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Muh. Endriyo Susila

Universitas Muhammadiyah Yogyakarta

https://orcid.org/0000-0002-1226-3321

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Número: Vol. 18 Núm. 2 (2024): Mayo - Septiembre

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anggriawan, R., & Susila, M. E. (2024). Las criptomonedas y su nexo con el lavado de dinero y la financiación del terrorismo en el marco de las recomendaciones del GAFI. Novum Jus, 18(2), 249–277. https://doi.org/10.14718/NovumJus.2024.18.2.10

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Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.

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Resumen

La criptomoneda se ha convertido en una alternativa viable a los sistemas de pago tradicionales al ofrecer a los usuarios ventajas importantes como la rentabilidad y el procesamiento rápido de transacciones. Sin embargo, la naturaleza descentralizada de las criptomonedas, junto con la capacidad de anonimato y la susceptibilidad a las amenazas cibernéticas, tiene el potencial de explotarse en actividades ilícitas, en particular el lavado de dinero y la financiación del terrorismo. Esta investigación académica busca profundizar en el papel que desempeñan las organizaciones internacionales que participan activamente en la lucha contra este tipo de actividades criminales. En este contexto académico, se lleva a cabo una consideración meticulosa de los riesgos inherentes asociados con los esfuerzos criminales antes mencionados, la cual se alinea con las pautas y recomendaciones establecidas por el Grupo de Acción Financiera Internacional (GAFI). El estudio subraya un hallazgo importante: las cuentas de criptomonedas se pueden abrir con un alto grado de anonimato, sin un registro centralizado para hacer seguimiento de la propiedad de las criptomonedas. Esta característica representa un desafío formidable en términos de confiscación de fondos vinculados a actividades terroristas. Incluso en los casos en los que se pueden rastrear las transacciones de criptomonedas, el acceso a estos datos críticos requiere la participación de terceros, dado que las transacciones con criptomonedas se registran en libros de contabilidad descentralizados que abarcan diferentes jurisdicciones. Además, el estudio subraya el imperativo de coordinar e intercambiar información como elementos indispensables en la batalla en curso contra las actividades criminales organizadas y transnacionales, en especial en los ámbitos del lavado de dinero y la financiación del terrorismo. Por otra parte, el estudio aclara la incongruencia entre las criptomonedas y los reglamentos del GAFI que rigen las transferencias electrónicas de fondos, puesto que las criptomonedas ofrecen los medios para ejecutar transacciones a través de conductos opacos y no regulados, como la internet profunda.

Palabras clave:

criptomoneda

recomendaciones del GAFI

cooperación internacional

lavado de dinero

financiación del terrorismo

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