Substantive provisions for the material element of the crime of money laundering in Iraqi and Qatari law

Abstract

The crime of money laundering represents an ancient criminal phenomenon that continues to worry various countries of the world, as we no longer see a country whose legislation does not address this issue. Thus, the issue of money laundering and combating it has become an important topic for the law, judiciary, and justice and security agencies, in addition to being a fundamental topic in the management of banks and financial institutions. A serious challenge to their work, especially with the development of communications and technology used by these banks and financial institutions, because banks and financial institutions remain the most targeted for carrying out money laundering activities. Therefore, the Iraqi legislator and the Qatari legislator sought to regulate the objective provisions for the material patterns that result in the crime of money laundering.