文章基本信息

标题：Reporting Obligation of Lawyers under the AML/ATF Law in Malaysia
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作者：Zaiton Hamin ; Zaiton Hamin ; Normah Omar 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：170
页码：409-414
DOI：10.1016/j.sbspro.2015.01.001
语种：English
出版社：Elsevier
摘要：AbstractWithin the money laundering process, lawyers could become the potential vehicle for the launderers to conduct their illegal activities. In dealing with this problem, the Anti-Money Laundering and Terrorism Financing Act 2001 (AML/ATF) imposes a duty on the Malaysian lawyers to report any suspicious transactions to the authority. Employing a content analysis method, this conceptual paper examines such obligation and the impediments to reporting in many jurisdictions, including Malaysia. The lawyers’ reluctance to comply with their duties to report could be attributed to the culture of confidentiality and the fear of erosion of the principle of client-lawyer privilege.
关键词：Money laundering;reporting obligation;legal professionals;compliance;client-lawyer privilege