:‫استرداد الموجودات‬

‫مشكلة وطاق وبُعد‬
Recovering stolen assets:
A problem of scope and dimension

‫جزء مه تقرير مىظمة الشفافية الدولية حول استرداد الموجودات واألصول المسروقة‬
‫ترجمة محمد يوسف‬
Translated by Mohammad Yousef
‫ التقرير مليء بالمصطلحات االقتصادية والمالية والسياسية لمه يريد أن يطور لغته االوكليزية‬: ‫تىويه‬

ٕ‫ئر أ‬. ‫ُخ‬ٝ‫اٍ اُذ‬ٞٓ‫شح ُزغشة أ‬٤‫ثخ ثلؼَ اُلغبد ٓشٌِخ خط‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُٞٔ‫رشٌَ ا‬
ٞ‫ُخ ٗس‬ٝ‫ئػؼبف ٓغبءُخ اُذ‬ٝ ،‫ذ‬٤‫غ اُسٌْ اُشش‬٣ٞ‫ رو‬،‫خ‬٣‫ اُخغبئش اُ٘وذ‬ٙ‫ز‬ٛ ٕ‫ٖٓ شأ‬
‫ذ‬٤‫ اُظؼ‬٠ِ‫ُخ ػ‬ٝ‫د أُجز‬ٜٞ‫هذ ٓبُذ اُد‬ٝ. ‫خ‬٤ٔ٘‫اسد اُز‬ٞٓ ‫اعز٘ضاف‬ٝ ،ٖ٤٘‫اؽ‬ُٞٔ‫ا‬
‫ رزجغ‬٠ِ‫ض ػ‬٤ً‫ اُزش‬٠ُ‫ ئ‬،‫داد‬ٞ‫خ‬ُٞٔ‫خ اعزشداد ا‬٤ِٔ‫ٖ ػ‬٤‫ ٖٓ أخَ رسغ‬،٢ُٔ‫اُؼب‬
‫ع‬ٝ‫اُزلب‬ٝ ،‫ب‬ٛ‫لا أٓبّ اعزشداد‬
ً ‫ روق زبئ‬٢‫ اُز‬،‫خ‬٤ٗٞٗ‫دبص اُؼوجبد اُوب‬٣‫ئ‬ٝ ،َ٣ٞٔ‫اُز‬
‫ُخ‬ٝ‫ ٓغإ‬،‫اء‬ٞ‫ زذ ع‬٠ِ‫ ػ‬،‫خ‬٤ٓ‫اُ٘ب‬ٝ ،‫ٍ أُزوذٓخ‬ٝ‫رؼزجش اُذ‬ٝ. ٍ‫ا‬ٞٓ‫ٍ عجَ ئػبدح األ‬ٞ‫ز‬
٢‫ اُجِذإ اُز‬٠ُ‫ ئ‬،‫ب‬ٜ‫ ئػبدر‬٠ُ‫خ ئ‬٤ٓ‫ اُشا‬،‫ش أُجبدساد‬٤ٜٔ‫ر‬ٝ ،ٍٞ‫ػٖ عشهخ األط‬
ٖٓ٥‫ش أُلر ا‬٤‫ك‬ٞ‫ ر‬٠ِ‫ ػ‬،‫ة‬ٞ٘‫اُد‬ٝ ٍ‫ اُشٔب‬٢‫ ك‬،‫ٖ رؼَٔ أُظبسف‬٤‫ز‬ٝ. ‫ب‬ٜ٘ٓ ‫عشهذ‬
‫ أٓشًاا‬،‫اؽإ‬ٞ‫زا اُز‬ٛ ‫بء‬ٜٗ‫ؼزجش ئ‬٣ٝ. ‫ذ ثزُي ٖٓ اُلغبد‬٤‫ رغزل‬٢ٜ‫ ك‬،‫داد‬ٞ‫خ‬ُٞٔ‫العزشداد ا‬
‫ؾ‬٤ِ‫زْ رغ‬٣ ٢‫ اُز‬،ً‫خ‬٤ًٔ‫اُسب‬ٝ َ٣ٞٔ‫ اُز‬٢‫اد ك‬ٞ‫ ٓؼبُدخ اُلد‬٠ِ‫غبػذ ػ‬٤‫ع‬ٝ ،‫ِٓسبا‬
.‫٘خ‬ٛ‫خ اُشا‬٣‫ ٖٓ خلٍ األصٓخ االهزظبد‬،‫ذ‬٣‫ ثشٌَ ٓزضا‬،‫ب‬ٜ٤ِ‫ء ػ‬ٞ‫اُؼ‬
Assets stolen through corruption constitute a severe leakage
of state funds. These monetary losses undermine good
governance, weaken a state’s accountability to citizens and
drain development resources. Global efforts to improve asset
recovery have tended to focus on tracing the funds, outlining
the legal obstacles to their return and negotiating how to give
back the money. Both developed and developing nations are
responsible for stealing assets and sidelining initiatives to
repatriate them to the countries from which they were taken.
When banks in the North and South give stolen assets a safe
haven, they profit from corruption. Ending this complicity is
urgent and will help to address the finance and governance
gap increasingly highlighted by the current economic crisis.

ً ‫زدْ أُشٌِخ‬
The scope of the problem
.

ً ‫داد؟‬ٞ‫خ‬ُٞٔ‫د ثبعزشداد ا‬ٞ‫ٓب أُوظ‬
What is a stolen asset?

‫خ األْٓ أُزسذح ٌُٔبكسخ اُلغبد‬٤‫كش ارلبه‬ٞ‫(ًر‬UNCAC) ، ،٢ُٔ‫ذ اُؼب‬٤‫ اُظؼ‬٠ِ‫ٍ ئؽبس ػَٔ ػ‬ٝ‫أ‬

cars. ‫ ر٘زح ػٖ أُٔبسعبد اُلبعذح‬٢‫ اُز‬،‫داد‬ٞ‫خ‬ُٞٔ‫ذ ا‬٣‫ثزسذ‬ ٢‫ اُز‬،ْ‫ب ئداٗخ ثؼغ اُدشائ‬ُٜ‫زْ ٖٓ خل‬٣ ٖ٤ٗ‫ا‬ٞ‫ش ه‬٣‫ رٔش‬٠ِ‫ إٔ رؼَٔ ػ‬،‫خ‬٤‫ االرلبه‬٠ِ‫ طبدهذ ػ‬٢‫اُز‬ ّ‫ب‬٤‫لغر أُدبٍ أٓبّ اُو‬٣ ،‫ اُثـشح‬ٙ‫ز‬ٛ ‫د‬ٞ‫خ‬ٝ ٕ‫ئ‬. has been one of the leaders in these efforts to stop and recover the ‘thefts of public assets’ by corrupt public officials. declares that states should take measures in accordance with their national laws to initiate cases to recover ‘property’ that has been acquired through corruption (Article 53(a)). stocks and bonds. the scope of asset recovery is not necessarily limited to grand corruption and can also include smaller cases. Property is broadly defined and includes a range of assets such as money held in bank accounts. investments and property.ٍ‫زْ ٖٓ خل‬٣ٝ. ‫ أُزوذٓخ‬ٝ‫خ أ‬٤ٓ‫ٍ اُ٘ب‬ٝ‫ اُذ‬٢‫اء ًبٕ رُي ك‬ٞ‫ ع‬،‫داد‬ٞ‫خ‬ُٞٔ‫خ اعزشداد ا‬٤‫ٍ هؼ‬ٝ‫ُز٘ب‬ ،‫داد‬ٞ‫خ‬ُٞٔ‫ ٓغأُخ اعزشداد ا‬٢‫ـط‬٣ ١‫اُز‬ٝ ،‫خ األْٓ أُزسذح ٌُٔبكسخ اُلغبد‬٤‫ ٖٓ ارلبه‬،‫اُدضء اُخبٓظ‬ ‫ب‬ٜ٘٤ٗ‫ا‬ٞ‫اكن ٓغ ه‬ٞ‫ز‬٣ ‫ثٔب‬ٝ ،‫ش اُلصٓخ‬٤‫اُزذاث‬ٝ ‫ ٖٓ ارخبر اإلخشاءاد‬،ٍٝ‫ ال ثذ ُِذ‬ٚٗ‫ ثأ‬،ٕ‫اإلػل‬ ْ‫ز‬٣ٝ )‫أ‬-35ً(ً‫ب ثلؼَ اُلغبد( أُبدح‬ٜ٤ِ‫ٍ ػ‬ٞ‫ رْ اُسظ‬٢‫ اُز‬،"‫داد‬ٞ‫خ‬ُٞٔ‫ زبالد اعزشداد" ا‬٢‫ع ك‬ٝ‫ ُِشش‬،‫خ‬٤٘‫ؽ‬ُٞ‫ا‬ ٢‫ اُز‬،ٍ‫ا‬ٞٓ‫ األ‬،ٍٞ‫ػخ ٖٓ األط‬ٞٔ‫رشَٔ ٓد‬ٝ ،‫اعغ‬ٝ ‫ ٗطبم‬٠ِ‫خ ػ‬٤ٌُِٔ‫ق ا‬٣‫رؼش‬ ‫خ‬٤ٌِٓٝ ،ٍ‫ٓ٘بص‬ٝ ،‫ ٓشًجبد‬ٝ‫ أ‬،‫ع٘ذاد‬ٝ ْٜ‫ شٌَ أع‬٠ِ‫ ػ‬ٝ‫ أ‬،‫خ‬٤‫ اُسغبثبد أُظشك‬٢‫ب ك‬ٜ‫ذاػ‬٣‫زْ ئ‬٣ .4 Any asset could be recovered as long as it were derived from one of the corruption offences included in the convention. houses. which covers the recovery of stolen assets. ‫خ األْٓ أُزسذح ٌُٔبكسخ اُلغبد‬٤‫ب ارلبه‬ٜ‫رؼٔ٘ز‬ ٖ٤ٗ‫ا‬ٞ‫ زبٍ ػذّ رطبثن اُو‬٢‫ ك‬،‫داد‬ٞ‫خ‬ُٞٔ‫ سكغ ئػبدح ا‬،ٍٝ‫ثبُ٘غجخ ُِذ‬ٝ ،ً‫خ‬٤ٗٞٗ‫ساد اُوب‬ٝ‫ثبُٔ٘ب‬ ً . ‫خ أُزؼِوخ‬٤‫ زغْ اُوؼ‬٠ِ‫ ػ‬،‫ رٔبٓبا‬،َٔ‫ ُْ رؼ‬،‫خ األْٓ أُزسذح ٌُٔبكسخ اُلغبد‬٤‫ كإ ارلبه‬،‫ٓغ رُي‬ٝ ٍٝ‫ اُذ‬٠ِ‫شزشؽ ػ‬٣ ‫ ال‬،ٍ‫َ أُثب‬٤‫ عج‬٠ِ‫كؼ‬. ‫ب‬ٛ‫ اعزشداد‬٠ِ‫اُؼَٔ ػ‬ٝ ،ٖ٣‫ٖ اُلبعذ‬٤٤ٌٓٞ‫ٖ اُس‬٤ُٝ‫أُغإ‬ Work on asset recovery thus far has focused on pursuing large-scale cases of political and grand corruption to get back these monies. For example. The Stolen Asset Recovery Initiative (StAR). countries that have ratified the convention are not required to pass laws to criminalise some offences included in UNCAC. launched by the World Bank and UN Office on Drugs and Crime (UNODC) in 2007. ‫أُٔزٌِبد اُخبطخ‬ٝ ‫اُششًبد‬ The United Nations Convention against Corruption (UNCAC) provides the first global framework to address the issue of asset recovery in both developed and developing countries. ٕ‫ كا‬،‫داد‬ٞ‫خ‬ُٞٔ‫ ثبعزشداد ا‬٢٘‫أُؼ‬ٝ ،‫خ األْٓ أُزسذح ٌُٔبكسخ اُلغبد‬٤‫ن ػَٔ ارلبه‬٣‫آٓب أشبس كش‬ٝ ‫ب‬ٜ٤‫ٕ اُلغبد ك‬ٌٞ٣ ٢‫ اُز‬،‫ اُسبالد‬٠ِ‫ ػ‬،‫سح‬ٝ‫ ثبُؼش‬،‫ ال روزظش‬،‫داد‬ٞ‫خ‬ُٞٔ‫خ اعزشداد ا‬٤ِٔ‫ٗطبم ػ‬ ‫ ٗطبم‬٠ِ‫ب ػ‬ٜ٤‫ٕ اعزششاء اُلغبد ك‬ٌٞ٣ ٢‫ اُز‬،‫شَٔ اُسبالد‬٤ُ ‫ؼًب ا‬٣‫ٔزذ أ‬٣ ‫ ئٗٔب‬،‫ذ‬٤‫ زذ ثؼ‬٠ُ‫ًبا ئ‬٣‫ٓغزشش‬ ‫ب هذ رٔذ‬ٜ٤ِ‫ٍ ػ‬ٞ‫خ اُسظ‬٤ِٔ‫ ؽبُٔب ًبٗذ ػ‬،‫داد‬ٞ‫خ‬ُٞٔ‫ ٖٓ ا‬١‫ٕ ٖٓ أٌُٖٔ اعزؼبدح أ‬ٌٞ٤‫ع‬ٝ . ‫أُٔزٌِبد‬ًٝ(StAR) ، 2007 ّ‫ اُؼب‬٢‫ب ك‬ٜ‫ رْ ئؽله‬٢‫ اُز‬، ‫ٔخ‬٣‫اُدش‬ٝ ‫ ثبُٔخذساد‬٢٘‫ٌٓزت األْٓ أُزسذح أُؼ‬ٝ ،٢ُٝ‫(ًٖٓ هجَ اُج٘ي اُذ‬UNODC) ، ٟ‫ئزذ‬ َ‫داد اُؼبٓخ "ٖٓ هج‬ٞ‫خ‬ُٞٔ‫ت ا‬ٜٗ "‫هق‬ٝ ٠ُ‫خ ئ‬٤ٓ‫ اُشا‬،‫د‬ٜٞ‫ رِي اُد‬٢‫خ ك‬٣‫بد‬٣‫أُجبدساد اُش‬ . Chapter V of UNCAC. This loophole opens the door for legal manoeuvring and for countries to refuse to return assets when national laws and international agreements do not match up. ‫خ ػذ‬٤‫ اُوؼبئ‬ٟٝ‫زؼِن ثشكغ اُذػب‬٣ ‫ٔب‬٤‫ ك‬،‫ص‬ٞ‫ اُخظ‬ٚ‫خ‬ٝ ٠ِ‫ػ‬ٝ ،‫شح ُِوِن‬٤‫خ ٓث‬٤‫ هؼ‬ٙ‫ز‬ٛ ‫هذ ًبٗذ‬ٝ . however. and ownership of companies and properties ‫ ًبٗذ‬٢‫ اُز‬،‫ ٓزبثؼخ اُسبالد‬٠ِ‫ ػ‬،ٕ٥‫ ا‬٠‫ زز‬،‫داد‬ٞ‫خ‬ُٞٔ‫ اعزشداد ا‬٠ِ‫ كوذ سًض اُؼَٔ ػ‬،٢ُ‫ثبُزب‬ٝ ‫االعزثٔبساد‬ٝ ،ٍ‫ا‬ٞٓ‫خ اعزؼبدح رِي األ‬٤‫ ثـ‬،‫ش‬٤‫اٌُج‬ٝ ٢‫بع‬٤‫اعغ ٖٓ اعزششاء اُلغبد اُغ‬ٝ ‫ ٗطبم‬٠ِ‫ػ‬ ‫داد‬ٞ‫خ‬ُٞٔ‫هذ ًبٗذ ٓجبدسح اعزشداد ا‬ٝ.‫خ‬٤ُٝ‫بد اُذ‬٤‫خ ٓغ االرلبه‬٤٘‫ؽ‬ُٞ‫ا‬ ً Yet UNCAC has not completely resolved the issue regarding which assets are the result of corrupt acts.‫خ‬٤‫ب االرلبه‬ٜ٤ِ‫ ٗظذ ػ‬٢‫ اُز‬،‫ ٖٓ خشائْ اُلغبد‬١‫ٖٓ خلٍ اسرٌبة أ‬ ً As the UNCAC Working Group on Asset Recovery noted. َ‫أه‬ ً .

It is hard to quantify which portion of this flow is from money laundering and tax evasion. ‫ب ػًِ٘ب ا‬ٜ‫ٓ٘بهشز‬ َ‫ظ‬٣ ‫ هذ‬،ٍٝ‫غ اُذ‬٤ٔ‫ خ‬٢‫ش ك‬ٜ‫ رظ‬٢‫اُز‬ٝ ،‫شة ٖٓ دكغ اُؼشائت‬ٜ‫اُز‬ٝ ،‫اُلغبد‬ٝ ،‫خ‬٤ٓ‫األٗشطخ اإلخشا‬ ،ٟ‫خ أخش‬٤‫ٖٓ ٗبز‬.5 Many developing countries use illicit enrichment as a proxy for charging individuals with receiving bribes or other undue advantages. however.6 ٠ُ‫ئ‬ ‫خ‬٤ُٝ‫خ اُذ‬٤ُ‫خ أُب‬ٛ‫ ٖٓ هجَ ٓإعغخ اُ٘ضا‬،‫ب ٓإخشاا‬ٛ‫ رْ ئخشاؤ‬،‫(ًكوذ خِظذ دساعخ‬GFI) ، ٕ‫أ‬ ‫ ٓب‬،‫عؾ‬ٞ‫ ثبُٔز‬،‫ب‬ٜ‫ٔز‬٤‫ذ ه‬ٝ‫رزشا‬ٝ ،‫خ‬٤ٓ‫ٍ اُ٘ب‬ٝ‫ ٖٓ اُذ‬٢‫ػخ رأر‬ٝ‫ش أُشش‬٤‫خ ؿ‬٣ٞ٘‫عؾ اُزذكوبد اُغ‬ٞ‫ٓز‬ 2000ّ‫ا‬ٞ‫ٖ األػ‬٤‫اهؼخ ث‬ُٞ‫خ ا‬٤٘ٓ‫ خلٍ اُلزشح اُض‬،‫با‬٣ٞ٘‫ ع‬،‫الس‬ٝ‫ٕ د‬ٞ٤ِ‫ ث‬810 ٝ 725 ٖ٤‫ث‬. ً ‫داد‬ٞ‫خ‬ُٞٔ‫ٍ اعزشداد ا‬ٞ‫ثؼغ األسهبّ ز‬ ً Some figures on asset recovery ‫خ‬٤ُ‫ٔخ اإلخٔب‬٤‫ذ اُو‬٣‫ رسذ‬،ٕ‫ثخ ثٌٔب‬ٞ‫ كٖٔ اُظؼ‬،ٍ‫ا‬ٞٓ‫ؼخ أُؼوذح ُٔغأُخ ؿغَ األ‬٤‫ٗظشًاا ُِطج‬ ٠ِ‫ ػ‬،‫ اُزذكن‬ٝ‫ أ‬،ٕٝ‫ث أُخض‬٤‫اء ًبٕ رُي ٖٓ ز‬ٞ‫ ع‬،٢ُٔ‫ذ اُؼب‬٤‫ اُظؼ‬٠ِ‫ ػ‬،‫ثخ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُِٞٔ . and the share that is being driven by corruption.‫ُخ‬ٝ‫د اُذ‬ٝ‫ب خبسج زذ‬ٜ‫زْ االززلبظ ث‬٣ ٖ٤‫ ز‬،‫ثخ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُٞٔ‫ا‬ ً It has been particularly an issue of concern for waging cases against public officials who are suspected of corruption based upon a sizable increase in their wealth relative to their income (i. as it would require reversing the burden of proof to begin an investigation.2008‫خ‬٤ُ‫ب ًٔغبػذاد ٓب‬ٜٔ٣‫ رْ روذ‬٢ٌ٣‫الس أٓش‬ٝ‫ٕ د‬ٞ٤ِ‫ ث‬120 ‫ض‬ٛ‫٘ب‬٣ ‫ األسهبّ ٓغ ٓب‬ٙ‫ز‬ٛ ‫ػ٘ذ ٓوبسٗخ‬ٝ9 ‫ عست‬٢‫زٔثَ ك‬٣ ،‫بئلا‬ٛ ‫ًب ا‬٤‫ػخ رشٌَ اعز٘ضاكًب ا ػٌغ‬ٝ‫ش أُشش‬٤‫ كإ اُزذكوبد ؿ‬، 2009 ّ‫خلٍ اُؼب‬ ‫بداد‬٤‫ اُؼ‬٢‫خ ك‬٣ٝ‫ٕ ٖٓ األد‬ٝ‫ش ٓخض‬٤‫ك‬ٞ‫ر‬ٝ ،‫خ أُخظظخ ُج٘بء أُذاسط‬٤٘‫ؽ‬ُٞ‫خ ا‬٣ٞ٤‫اسد اُس‬ُٞٔ‫ا‬ . 8 ‫خ‬٤ٓ‫ب ٖٓ اُجِذإ اُ٘ب‬ٜ‫ ٗظل‬٢ُ‫ا‬ٞ‫ ز‬٢‫أر‬٣ ٢‫اُز‬ٝ ،‫با‬٣ٞ٘‫ ع‬،‫الس‬ٝ‫ٕ د‬ٞ٤ِ٣‫ رش‬1. ُْ‫غ أسخبء اُؼب‬٤ٔ‫ خ‬٢‫٘شأ ك‬٣ ١‫ اُز‬،‫اسد‬ُِٞٔ ‫ع‬ٝ‫ش أُشش‬٤‫ اُزذكن ؿ‬٢ُ‫إلخٔب‬ ‫شة ٖٓ دكغ‬ٜ‫ ٖٓ اُز‬٢‫ب رأر‬ٜ٣‫أ‬ٝ ،ٍ‫ا‬ٞٓ‫ ٖٓ ؿغَ األ‬٠‫ األخضاء ٖٓ رُي اُزذكن هذ رأر‬١‫بط أ‬٤‫ه‬ ٢‫ ئخٔبع ك‬٠ُ‫طَ ئ‬ٞ‫زْ اُز‬٣ ُْ ٚٗ‫ كا‬،‫ رُي‬٠ِ‫ح ػ‬ٝ‫ػل‬. ‫شاد‬٣‫ ػٖٔ اُزوذ‬٢ٛ ،‫ثخ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُٞٔ‫ٕ ا‬ًٞ ‫اهغ‬ٞ‫ ث‬،‫ب‬ٜٗ‫ اهزشا‬،‫ثخ‬ٞ‫ اُظؼ‬ٙ‫ز‬ٛ ٖٓ ‫ذ‬٣‫ض‬٣ ‫ٓٔب‬ٝ ،ٕ‫ثخ ثٌٔب‬ٞ‫ٖٓ اُظؼ‬ٝ. ‫ش أُغزسوخ‬٤‫ب ؿ‬٣‫ب ٖٓ أُضا‬ٛ‫ش‬٤‫ؿ‬ ،‫ْ اإلثجبد‬٣‫زطِت ػٌظ ػتء روذ‬٣ ‫ ٗظشًاا ألٕ األٓش‬،‫لا‬٤‫ أٓشًاا ٓغزس‬،‫بد أُزسذح‬٣‫ال‬ُٞ‫ ا‬ٝ‫ أ‬،‫ثب‬ٝ‫س‬ٝ‫أ‬ .‫ن‬٤‫ذ اُزسو‬٤‫خ ه‬٤ِ٣ٞٔ‫ الززغبة أُجبُؾ اُز‬،‫ب‬ٜٓ‫زْ اعزخذا‬٣ ٢‫ اُز‬،‫بد‬٤٘‫ٍ اُزو‬ٞ‫ ز‬،‫ساء‬٥‫ا‬ ً This difficulty is further compounded by the fact that stolen assets are included in estimates for the total illicit flow of resources being generated worldwide. an action prohibited under their legal systems. Pursuing such cases in Europe or the United States is usually impossible. 5 ‫ع‬ٝ‫ش أُشش‬٤‫ اُثشاء ؿ‬،١‫ْ( أ‬ِٜ‫ ثبُٔوبسٗخ ٓغ ٓؼذالد دخ‬،ْٜ‫ار‬ٝ‫ثش‬ ٝ‫ أ‬ٟٝ‫ٕ اُششب‬ِٞ‫وج‬٣ ٖٔٓ ،‫بّ األكشاد‬ٜ‫َ الر‬٣‫ ًجذ‬،‫ع‬ٝ‫ش أُشش‬٤‫ اعزخذاّ ٓغأُخ اُثشاء ؿ‬٠ُ‫ ئ‬،‫خ‬٤ٓ‫اُ٘ب‬ ٢‫ اُسبالد ك‬ٙ‫ز‬ٛ َ‫ٕ ٓغأُخ ٓلزوخ ٓث‬ٌٞ‫ كؼبدحً ٓب ر‬،‫ٓغ رُي‬ٝ. 6 As a result.ْ‫ زد‬٢‫شح ك‬٤‫بدح اٌُج‬٣‫ اُض‬٠ُ‫ اعز٘بدًاا ئ‬،‫ْ ثٔٔبسعخ اُلغبد‬ٜ‫ ث‬ٚ‫شزج‬٣ ٖٔٓ ،ٖ٤٤ٌٓٞ‫ٖ اُس‬٤ُٝ‫أُغإ‬ ٍٝ‫ذ ٖٓ اُذ‬٣‫رؼٔذ اُؼذ‬ٝ). there is no consensus among the techniques being used to calculate the funds in question. ‫بط اُسظخ اُ٘بشئخ ػٖ اُلغبد‬٤‫ه‬ٝ ،‫اُؼشائت‬ ً . illicit enrichment cases are rarely successful in getting stolen assets back when they are held abroad. illicit enrichment).e. it is very difficult to determine the total global amount of stolen assets. Moreover. both in terms of stock and flow.ٍٝ‫خ ُزِي اُذ‬٤ٗٞٗ‫ ظَ األٗظٔخ اُوب‬٢‫ ك‬،‫ساا‬ٞ‫ؼزجش ٓسظ‬٣ ١‫ اُز‬،‫ اإلخشاء‬،‫ن‬٤‫خ اُزسو‬٤ِٔ‫ ػ‬٢‫ع ك‬ٝ‫ُِشش‬ ‫ث اعزشداد‬٤‫ ٖٓ ز‬،‫ٕ ٗبخسخ‬ٌٞ‫ ٗبدسًاا ٓب ر‬،‫ع‬ٝ‫ش أُشش‬٤‫ب اُثشاء ؿ‬٣‫ كإ هؼب‬،‫دخ ُزُي‬٤‫ٗز‬ٝ ً .‫اء‬ٞ‫زذ ع‬ Due to the sophisticated nature of money laundering. ‫خ‬٣ٞٔ٘‫بخبد اُز‬٤‫ب ٖٓ االزز‬ٛ‫ش‬٤‫خ ؿ‬٤‫رِج‬ٝ ،‫خ‬٤‫اُظس‬ . ١‫ ردش‬٢‫اُز‬ٝ ،‫ثخ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُٞٔ‫ٍ رذكن ا‬ٞ‫ ز‬،ّ‫اعؼخ ٖٓ األسهب‬ٝ ‫ػخ‬ٞٔ‫خذ ٓد‬ٞ‫ ر‬،‫دخ ُزُي‬٤‫ٗز‬ٝ ‫د ٖٓ ػبئذاد‬ٝ‫ٔخ اُزذكن ػجش اُسذ‬٤‫ ه‬٢ُ‫ إٔ ئخٔب‬٠ُ‫ ئ‬٢ُٝ‫شاد اُج٘ي اُذ‬٣‫ش روذ‬٤‫رش‬ٝ.

nearly half of which comes from developing nations.000 to US$ 5 million. Such stock numbers still fall short. including smaller claims in the realm of US$ 100. ‫بّ ثزُي‬٤‫غ اُلؼبٍ ُِو‬٤‫ش اُزشد‬٤‫ك‬ٞ‫ ر‬٠ِ‫ب ػ‬ِٜٔ‫ ثؼ‬،‫بٗبا‬٤‫أز‬ٝ ‫ب‬ٜٓ‫ رغزخذ‬٢‫ اُز‬،‫اُثـشاد‬ٝ ،‫خ‬٣‫خ اُغش‬٤ٗٞٗ‫ى اُوب‬ٌٞ‫ اعزخذاّ ٗلظ اُظ‬٠ُ‫ ئ‬،‫ب‬ٜ‫ج‬ٜٗ ْ‫ز‬٣ ٢‫داد اُز‬ٞ‫خ‬ُٞٔ‫ا‬ َ‫ ؿغ‬٠ِ‫ٕ ػ‬ِٞٔ‫ؼ‬٣ ٖٓ ‫ؼًب ا‬٣‫أ‬ٝ ،‫شة ٖٓ دكغ اُؼشائت‬ٜ‫خ اُز‬٤‫ ثـ‬،‫بد‬٤‫اُششًبد ٓزؼذدح اُد٘غ‬ ً ". ‫ؼًب ا‬٣‫األسهبّ أ‬ (CCFD)، ‫ذ‬ٝ‫ رزشا‬،‫ عشهخ ٓجبُؾ‬٠ُ‫ ئ‬،‫خ‬٤‫ِخ أُبػ‬٤ِ‫د اُو‬ٞ‫ خلٍ اُؼو‬،ٕٝ‫كوذ ػٔذ اُسٌبّ أُغزجذ‬ ‫د‬ٞ‫غ‬٣ ،‫خ‬٤‫ٔوشاؽ‬٣‫ اُذ‬ٞ‫ٗـ‬ٌُٞ‫خ ا‬٣‫س‬ٜٞٔ‫ خ‬٢‫ك‬ٝ. per year. illicit flows represent an enormous reverse drain.000 ٖ٤‫ذ ٓب ث‬ٝ‫رزشا‬ ‫هق اُزذكوبد‬ٝ ٠ُ‫خ ئ‬٤ٓ‫د اُشا‬ٜٞ‫خ اُد‬٤ُ‫ذ ٖٓ كؼب‬٣‫ض‬٤‫ ع‬١‫ األٓش اُز‬،‫ش‬٤‫ٔخ أًجش ثٌث‬٤‫خ راد ه‬٤ُ‫ٓجبُؾ ئخٔب‬ ً . ‫أهبسة‬ٝ ‫ ٖٓ ششًبء‬،ٖ٣‫اُلبعذ‬ Looking at the total stock of stolen assets gives us yet another set of figures. ٖٓ ٟ‫ػخ أخش‬ٞٔ‫ ٓد‬٠ِ‫ كاٗ٘ب ع٘سظَ ػ‬،‫ثخ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُٞٔ‫ٕ ٖٓ ا‬ٝ‫ أُخض‬٢ُ‫ ئخٔب‬٠ُ‫ثبُ٘ظش ئ‬ٝ ‫خ‬٤ٔ٘‫ٖٓ أخَ اُز‬ٝ ‫ع‬ٞ‫خ ػذ اُد‬٤‫خ اُلشٗغ‬٤ٌ٤ُٞ‫شاد اُِد٘خ اٌُبث‬٣‫كوًبا ُزوذ‬ٝٝ. The French Catholic Committee against Hunger and for Development (CCFD) has estimated that dictators in the last few decades have stolen between US$ 100 and US$ 180 billion. Mobutu Sese Seko. siphoning off vital national resources for building schools. is thought to have taken the equivalent to the annual gross domestic product (GDP).‫لخ‬٤‫" ٗظ‬ٝ‫ْ رجذ‬ُٜ‫ا‬ٞٓ‫ ُدؼَ أ‬،ٍ‫ا‬ٞٓ‫األ‬ ً Discussions on stolen assets frequently lead to fingers being pointed at corrupt . the notoriously corrupt former leader. corruption and tax evasion occurring in all countries may reach US$ 1. ،‫خ‬٤ٗٞٗ‫اخض اُوب‬ٞ‫ق ٖٓ اُس‬٤‫ ًبٕ ثبإلٌٓبٕ اُزخل‬ُٞ ،ٚٗ‫ أ‬،ٖ٤ِ‫ هبئ‬،‫داد‬ٞ‫خ‬ُٞٔ‫دبدٍ خجشاء اعزشداد ا‬٣ٝ ٢‫اُز‬ٝ ،‫ٔخ‬٤‫ رُي أُطبُجبد األهَ ه‬٢‫ ثٔب ك‬،‫بح‬٤‫ هبثِخ ُِس‬ٟ‫الف ٖٓ اُسبالد األخش‬٥‫ف رظجر ا‬ٞ‫كغ‬ ‫ ٖٓ أٌُٖٔ اعزشداد‬ٚٗ‫ أ‬،‫ رُي‬٢٘‫ؼ‬٤‫ع‬ٝ .9 When compared to the nearly US$ 120 billion given in aid in 2009. ٢ٌ٣‫الس أٓش‬ٝ‫ٖ د‬٤٣‫ ٓل‬5 ٠ُ‫ ئ‬100. stocking health clinics with medicine and meeting other development needs.6 trillion per year. The World Bank estimates that the total cross-border flow of proceeds from criminal activities. ٢ٌ٣‫الس أٓش‬ٝ‫ٕ د‬ٞ٤ِ‫ ث‬180 ٝ 100 ٖ٤‫ب ث‬ٜ‫ٔز‬٤‫ه‬ ‫ ٓب‬،‫ هذ أخز‬،)ٌٞ٤‫ ع‬٢‫غ‬٤‫ عغ‬ٞ‫ر‬ٞ‫ث‬ٞٓ (،‫ث اُلغبد‬٤‫ذ ٖٓ ز‬٤‫ رائغ اُظ‬،‫ْ اُغبثن‬٤‫ ثإٔ اُضػ‬،‫االػزوبد‬ ١ٞ٘‫ اُغ‬٢ُ‫ اإلخٔب‬٢ِ‫ اُ٘برح أُس‬،ٍ‫ؼبد‬٣ . ‫سؽ؟‬ٞ‫ٖٓ أُز‬ ً Who is involved? ً ‫ا‬ ّ‫ب‬ٜ‫ اإلشبسح ثأطبثغ االر‬٠ُ‫ ئ‬،‫ثخ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُٞٔ‫ٍ ٓغأُخ ا‬ٝ‫ رز٘ب‬٢‫ اُز‬،‫شًا ٓب رخِض أُ٘بهشبد‬٤‫ًث‬ ‫ت‬ٜٗ ٕ‫ أ‬ٞٛ ،‫ ٖٓ االػزجبس‬ٚ‫ ئعوبؽ‬،‫ ؿبُجبا‬،ْ‫ز‬٣ ‫ٓب‬ٝ. over the 2000-2008 time period. then thousands of other cases would become viable.(GDP) ٖٓ ّ‫ األسهب‬ٙ‫ز‬ٛ َ‫ كإ ٓث‬،‫ٓغ رُي‬ٝ ‫ٕ ُِضػٔبء‬ٞ‫ب أُخِظ‬ٜ‫ هبّ ث‬٢‫ اُز‬،‫ت‬ُٜ٘‫ب ال رشَٔ زبالد ا‬ٌُٜٗٞ ‫ ٗظشًاا‬،‫ِخ‬٤ِ‫ ال رضاٍ ه‬،ٕٝ‫أُخض‬ .As a result.13 This would mean that much larger aggregate sums could be recovered. which would increase the effectiveness of efforts to stem illicit flows and elevate the role of recovered assets in providing additional development resources . ‫خ‬٤‫ث‬ٞ٘‫ اُجِذإ اُد‬٢‫ٖ ك‬٣‫ اُضػٔبء اُلبعذ‬٠ُ‫ئ‬ ،‫ب‬ٜ٤‫ة ك‬ٞ٘‫اُد‬ٝ ٍ‫ اُشٔب‬٢‫خ ك‬٤ُ‫سؽ ششًبد اُخذٓبد أُب‬ٞ‫ظ ٌٓٔ٘ب ئال ٖٓ خلٍ ر‬٤ُ ‫اٍ اُؼبٓخ‬ٞٓ‫األ‬ ‫ٕ ثاخلبء‬ٞٓٞ‫و‬٣ ٖ٣‫ اُز‬،‫ؼٔذ األكشاد‬٣ًٝ. there is a wide range of figures being publicly debated around the flow of stolen assets.8 On the other hand.‫خ‬٤‫خ ئػبك‬٣ٞٔ٘‫اسد ر‬ٞٓ ‫ب‬ٛ‫ش‬٤‫ك‬ٞ‫ث ر‬٤‫داد أُغزشدح ٖٓ ز‬ٞ‫خ‬ُٞٔ‫س ا‬ٝ‫ع ثذ‬ُٜٞ٘‫ا‬ٝ ،‫ػخ‬ٝ‫ش أُشش‬٤‫ؿ‬ Asset recovery experts have argued that if legal barriers could be lowered. a recent study by Global Financial Integrity (GFI) found that average annual illicit outflows from developing countries averaged between $725 and $810 billion. since they do not include the plundering carried out by corrupt leaders’ faithful cadre of associates and relatives. however. In the Democratic Republic of Congo.

the son of the president of Equatorial Guinea. The American financial conglomerate Citibank has also been alleged by Global Witness to have allowed the former corrupt president of Liberia. ٢‫ ك‬،٢ُٔ‫ذًاُؼب‬٤‫ اُظؼ‬٠ِ‫ٖ ػ‬٣‫ٖ ثبسص‬٤‫ ٖٓ هجَ الػج‬،٢ٗٞٗ‫ ثشٌَ هب‬،‫ثخ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُٞٔ‫ ئداسح ا‬١‫ؿبُجًب ا ٓب ردش‬ٝ ‫هذ خِض‬ٝ. ً(OFCs) ‫خ‬٤‫خ اُخبسخ‬٤ُ‫رشٌَ أُشاًض أُب‬ٝ، ‫خذ‬ٞ‫ؿبُجًب ا ٓب ر‬ٝ ،ً‫ثخ‬ُٜٞ٘ٔ‫اٍ ا‬ٞٓ‫خ أُلؼِخ ُأل‬ٜ‫خ‬ُٞ‫ا‬ ،‫اُـبٓؼخ‬ٝ ‫ٔخ‬ٜ‫خ أُج‬٤ُ‫ب أُب‬ٜ‫بر‬٤ٌِ٤ٜ‫ض رِي أُشاًضًث‬٤ٔ‫رز‬ٝ.‫ب‬ٛ‫زْ ارخبر‬٣ ً The trail of transactions that channels stolen assets into bank accounts in Northern and Southern financial centres is helped by the actions of different actors along the way. who has allegedly committed various counts of corruption like his father. Charles Taylor. accountants and financial services experts. lack of oversight and monitoring mechanisms often undercut preventive measures. banks continue to benefit from the interest the capital provides as protracted asset recovery procedures take place. ‫ثخ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُِٞٔ ‫دػبد‬ٞ‫س أُغز‬ٝ‫ هذ ُؼجذ د‬،ُْ‫ اُؼب‬٢‫ش أُظبسف ك‬ٜ‫ ئال إٔ ثؼغ أش‬،‫با‬٤‫بع‬٤‫ٖ ع‬٤‫ك‬ٞ‫أٌُش‬ ،‫ًٔبا ٓخزِلخ ٖٓ اُلغبد‬ٜ‫ اسرٌت ر‬ٚٗ‫ضػْ أ‬٣ ١‫ اُز‬،‫خ‬٤‫ائ‬ٞ‫ب االعز‬٤٘٤‫ظ ؿ‬٤‫ كإ ٗدَ سئ‬،٢ُٔ‫ذ اُؼب‬ٛ‫كوًب ا ُٔ٘ظٔخ اُشب‬ٝٝ ٕ‫ ثأ‬،٢ُٔ‫ذ اُؼب‬ٛ‫آٓب رضػْ ٓ٘ظٔخ اُشب‬. Individuals hiding stolen assets use the same secretive legal instruments and loopholes employed by multinational corporations for tax-dodging and money launderers to make their funds ‘clean’.‫داد‬ٞ‫خ‬ُٞٔ‫خ اعزشداد ا‬٤‫ رزْ ثـ‬،‫ُخ‬ٞ‫ب ئخشاءاد ٓط‬ٛ‫ ثبػزجبس‬،ٍ‫ب سأط أُب‬ٛ‫كش‬ٞ٣ ً Stolen assets are often legally managed by major global players in private and offshore banking centres around the world. According to Global Witness. ٍٞ‫ ؽ‬٠ِ‫ ػ‬،‫بد اُلبػِخ‬ٜ‫ػخ ٓخزِلخ ٖٓ اُد‬ٞٔ‫ب ٓد‬ٜ‫ ارخزر‬٢‫ اُز‬،‫ش‬٤‫اُزذاث‬ٝ ‫ُوذ عبػذد اإلخشاءاد‬ ٠ُ‫ثخ ئ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُٞٔ‫اد اٗزوبٍ ا‬ٞ٘‫ رشٌَ ه‬٢‫ اُز‬،‫أُؼبٓلد‬ٝ ‫ رزجغ اُظلوبد‬٠ِ‫ ػ‬،‫ن‬٣‫اُطش‬ ‫ت‬٤ُ‫ئٕ األعب‬. however. some of the best known banks in the world have acted as repositories for stolen assets. to earn revenues from illegal timber sales by conducting the transactions through correspondent banks. had a personal bank account with Barclays Bank of London. ُْ‫ٍ اُؼب‬ٞ‫ًز‬،‫خ‬٤ِ‫ب األط‬ُٜٝ‫ش د‬٤‫ٍ ؿ‬ٝ‫ د‬٢‫ب ك‬ٜ‫ رٔبسط ٗشبؽ‬٢‫رِي اُز‬ٝ ،‫خ اُخبطخ‬٤‫أُشاًض أُظشك‬ ٢‫ اُز‬،ٖ٤ٗ‫ا‬ٞ‫ذ ٖٓ اُو‬٣‫د اُؼذ‬ٞ‫خ‬ٝ ٖٓ ْ‫ثبُشؿ‬ًٝ،ٚٗ‫ أ‬٠ُ‫ ئ‬،٢ُٔ‫ذ اُؼب‬ٛ‫ ٖٓ هجَ ٓ٘ظٔخ اُشب‬،‫ ٓإخشاا‬،ٙ‫ رْ ئخشاؤ‬،‫ش‬٣‫روش‬ ‫ْ ٖٓ األشخبص‬ًٜٗٞ ‫ زبُخ‬٢‫ب ك‬٤ٔ‫ال ع‬ٝ ،‫ب‬ٜ‫بّ ثبُزسونًاُسزس ٖٓ ػٔلئ‬٤‫ ثبُو‬،‫ أُظبسف‬٠ِ‫ االشزشاؽ ػ‬،‫ب‬ٜ٘ٓ ‫شاد‬٣ . While many of these professional groups regulate themselves to protect against such complicity. ‫خ‬٤‫ث‬ٞ٘‫اُد‬ٝ ‫خ‬٤ُ‫ أُ٘بؽن اُشٔب‬٢‫اهؼخ ك‬ُٞ‫ ا‬،‫خ‬٤ُ‫ أُشاًض أُب‬٢‫ ك‬،‫خ‬٤ٌ٘‫اُسغبثبد اُج‬ ‫ رزطِت‬،‫خ ٖٓ اُلغبد‬٤‫ئخلبء اُؼبئذاد أُزأر‬ٝ ،ٖ٤ٗ‫ا‬ٞ‫ اُو‬٠ِ‫َ ػ‬٣‫ب ُِزسب‬ٜٓ‫ رْ اعزخذا‬٢‫ اُز‬،‫سح‬ٞ‫أُزط‬ ٖٓ ‫ذ‬٣‫ٓغ إٔ اُؼذ‬ٝ.leaders in Southern countries. ‫داد‬ٞ‫خ‬ُِٞٔ . The sophisticated methods employed to circumvent laws and hide the proceeds of corruption require the skills of hired lawyers. 18 ‫أُظبسف‬ ً . A recent report by Global Witness found that despite numerous laws that are meant to require banks to perform due diligence on their customers. ‫خ‬٤‫ج‬٣‫خ ُِٔلراد اُؼش‬٤ُٔ‫ب ػٖٔ اُوبئٔخ اُؼب‬ٛ‫أعٔبؤ‬ ٖ٤٤‫و‬٤‫ٖ اُسو‬٤ٌُ‫خ أُب‬٣ٞٛ ‫َ ئخلبء‬ٜ‫ رغ‬٢‫ اُز‬،‫خ‬٤ٗٞٗ‫ىًاُوب‬ٌٞ‫اُظ‬ٝ ،‫خ‬٤‫خ أُظشك‬٣‫ٖ طبسٓخ ثشإٔ اُغش‬٤ٗ‫ا‬ٞ‫د ه‬ٞ‫خ‬ًٞ ‫ش اُخذٓبد‬٤‫ك‬ٞ‫ ٖٓ ر‬،٢ُ‫ اإلخٔب‬٢ِ‫ب أُس‬ٜ‫شًاا ٖٓ ٗبرد‬٤‫ًرغزٔذ خضءًاا ًج‬،‫ٕ ثؼغ رِي أُشاًض‬ٌُٞ ‫ٗظشًاا‬ٝ. ‫خ‬٤ُ‫ ٓدبٍ اُخذٓبد أُب‬٢‫اُخجشاء ك‬ٝ ،ٖ٤‫أُسبعج‬ٝ ،ٖ٤٘٤‫ٖ أُؼ‬٤ٓ‫بساد أُسب‬ٜٓ ‫ ئال إٔ االكزوبس‬،‫اؽإ‬ٞ‫زا اُز‬ٛ ‫خ ػذ‬٣‫ش اُسٔب‬٤‫ك‬ٞ‫ ُز‬،‫ب‬ٜ‫ْ ٗلغ‬٤‫ ر٘ظ‬٠ِ‫ رؼَٔ ػ‬،‫خ رِي‬٤ُٜ٘ٔ‫ػبد ا‬ٞٔ‫أُد‬ ٢‫ اُز‬،‫خ‬٤‫هبئ‬ُٞ‫غ اإلخشاءاد ا‬٣ٞ‫ رو‬٠ِ‫ ػ‬،ٕ‫ب‬٤‫ش ٖٓ األز‬٤‫ ًث‬٢‫ ك‬،َٔ‫ رؼ‬،‫اُشطذ‬ٝ ‫بد اُشهبثخ‬٤ُ‫ آ‬٠ُ‫ئ‬ ً . especially in the case of politically exposed persons. is that the theft of public funds is only made possible by the involvement and sometimes active encouragement of financial services firms in the North and South. What is often forgotten. Even when corrupt funds are located and frozen. ٕ‫ ُ٘ذ‬٢‫ ك‬،‫ض‬٤ًِ‫ ث٘ي ثبس‬٢‫ ك‬،‫با‬٤‫ًب ا شخظ‬٤‫ هذ آزِي زغبثًبا ٓظشك‬،ٙ‫اُذ‬ًٞ ‫رٔبًٓب ا‬ ‫( رشبسُض‬،‫اُلبعذ‬ٝ ‫ب اُغبثن‬٣‫ش‬٤‫ج‬٤ُ ْ٤‫ هذ عٔسذ ُضػ‬،‫خ اُؼٔلهخ‬٤ٌ٣‫خ األٓش‬٤ُ‫ ثبٗي )أُب‬٢‫ز‬٤‫ػخ ششًبد( ع‬ٞٔ‫ٓد‬ ‫ب ثبُٔؼبٓلد ٖٓ خلٍ ٓشاعِخ‬ٜٓ‫ب‬٤‫رُي ثو‬ٝ ،‫خ‬٤ٗٞٗ‫ش اُوب‬٤‫غ األخشبة ؿ‬٤‫س )ثٌغت ػبئذاد ٖٓ طلوبد ث‬ِٞ٣‫رب‬ ٢‫ اُز‬،‫ائذ‬ٞ‫ رغزٔش ثبالعزلبدح ٖٓ اُل‬،‫ كإ أُظبسف‬،‫ب‬ٛ‫ذ‬٤ٔ‫رد‬ٝ ،‫اٍ اُلبعذح‬ٞٓ‫ذ األ‬٣‫ رْ رسذ‬ُٞ ٠‫زز‬ٝ.

19 However. For example. 20 This allows for companies incorporated in one country to be owned by a shell corporation set up in another where the law does not require information disclosure about the owners. countries such as Switzerland. Given that some of these centres derive a large portion of their GDP from providing confidential financial services to non-residents. Major ‘onshore’ financial centres often have lax banking and corporate regulation to attract capital inflows. ٖ٤ٌُ‫ أُزؼِوخ ثبُٔب‬،‫ٓبد‬ِٞ‫ اإلكظبذ ػٖ أُؼ‬،‫رُي اُجِذ‬ ٍ‫ا‬ٞٓ‫ ٗوَ األ‬٢‫ ك‬،‫اعزخذاّ رُي‬ٝ ،ٚ‫ز‬٣ٞٛ ‫ ئخلبء‬،‫ ٓشًض خبسج اُجلد‬٢‫ ك‬،‫خ‬٤ٔ‫ٔزِي ششًخ ٓس‬٣ ،‫كبعذ‬ ٢‫ أٓشًاا ك‬،ٍ‫ا‬ٞٓ‫ع ُزِي األ‬ٝ‫ش أُشش‬٤‫دؼَ ٖٓ رزجغ أُظذس ؿ‬٣ ‫ ٓٔب‬،ٕ‫ ُ٘ذ‬،َ‫ ٓث‬،٢ِ‫ ٓشًض داخ‬٠ُ‫ئ‬ ً . . the ‘beneficial owners’) of a company be named in public registers. major financial centres continue to exacerbate problems that begin in offshore centres as a result of their own legal regimes. a corrupt leader who acquires a shell corporation in an offshore centre can hide his or her identity and use it to channel funds to an ‘on-shore’ centre like London.e. ‫ثخ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُٞٔ‫ا‬ ‫ اُشاؿجخ‬،‫ٓبد‬ٌٞ‫ ٖٓ هجَ اُس‬،‫خ‬٤ُ‫ب ػذ رِي أُشاًض أُب‬ٜ‫زْ سكؼ‬٣ ٢‫ اُز‬،‫خ‬٤‫ اُوؼبئ‬ٟٝ‫ٗظشًاا ُِذػب‬ ًٖ‫ أٓب‬٢‫ب ك‬ُٜ‫ا‬ٞٓ‫ٖ أ‬٣‫ رخض‬٠ِ‫ رؼَٔ ػ‬،‫ب‬ُٜٝ‫ د‬٢‫دح ك‬ٞ‫خ‬ُٞٔ‫اُششًبد ا‬ٝ ،‫ب‬ٛٞ٘‫اؽ‬ٞٓ ٕ‫ثٔؼشكخ ٓب ئرا ًب‬ ً . Many countries. ‫خ اُخبطخ‬٤ٗٞٗ‫ب اُوب‬ٜٔ‫دخ ُ٘ظ‬٤‫ ٗز‬،‫خ‬٤‫ أُشاًض اُخبسخ‬٢‫ش ك‬ٜ‫ رظ‬٢‫ اُز‬،ًَ‫ٓلبهٔخ أُشب‬ ٖ٤ٌُ‫" أُب‬،١‫ٖ( أ‬٤٤‫و‬٤‫ٖ اُسو‬٤ٌُ‫ ئدساج أعٔبء أُب‬،‫ ٓثَ أٌُِٔخ أُزسذح‬،ٍٝ‫ذ ٖٓ اُذ‬٣‫اُؼذ‬ ٢‫ اُز‬،‫خ اُششًبد‬٤ٌِٓ ٌٕٞ‫غٔر ثإٔ ر‬٣ ،‫زا‬ٛٝ. OFCs are characterised by opaque financial structures. Andorra. such as the United Kingdom. are not the only ones to blame.‫أٓشًاا ٓغزـشثًبا‬ Offshore financial centres (OFCs) are the preferred destination for stolen funds and their names can often be found among the global list of tax havens (see side bar). making the illicit origin of the money extremely hard to trace. Monaco. changes in the industry standard of secrecy are beginning due to court cases logged against these financial centres by governments wanting to find out whether their citizens and companies are storing their money elsewhere to evade taxes.ٌٕٞ٣ ُٖ ،‫ٓبد‬ِٞ‫رجبدٍ أُؼ‬ٝ ،‫ب‬ٜ‫خ اُخبص ث‬٣‫ خشم ٗظبّ اُغش‬٢‫ب ػبدح ك‬ٛ‫ًكإ رشدد‬،ٖ٤ٔ٤‫ش أُو‬٤‫خ ُـ‬٣‫خ اُغش‬٤ُ‫أُب‬ ً ً.‫شة ٖٓ اُؼشائت‬ٜ‫خ اُز‬٤‫ ثـ‬،ٟ‫أخش‬ ً Offshore financial centres. which in the process can enable the concealment of stolen assets. Liechtenstein. it is not surprising that they are often reluctant to break their code of secrecy and share information. do not require that the real owners (i. As a result. such as strict bank secrecy laws and legal instruments that facilitate hiding the identity of who actually owns the assets. however. ‫ثخ‬ُٜٞ٘ٔ‫داد ا‬ٞ‫خ‬ُٞٔ‫ٖ ئخلبء ا‬٤ٌٔ‫ ر‬٠ُ‫ئ‬ ‫خ‬٣‫ ػبٍ ٖٓ اُغش‬ٟٞ‫ش ٓغز‬٤‫ك‬ٞ‫ ر‬٠ِ‫ ػ‬،‫با‬٣‫ذ‬٤ِ‫ رو‬،‫هجشص‬ٝ ‫سؽ‬ٞ‫ًغٔج‬ُٞٝ ،ٖ٣‫٘غزب‬٤‫زش‬٤ُٝ ،ًٞ‫ٗب‬ٞٓٝ ‫خ ئخلبء‬٤ِٔ‫َ ػ‬٤ٜ‫ب رغ‬ٜٗ‫ ٖٓ شأ‬،‫ضاد‬٤ٓ ٢ٛٝ — ‫ُٗظْ اُؼشائت أُ٘خلؼخ‬ٝ ،‫خ‬٤‫أُظشك‬ ،‫س‬ٜٞ‫ هذ ثذأد ثبُظ‬،‫خ‬٣‫ ط٘بػخ اُغش‬ٟٞ‫ ٓغز‬٢‫شاد ك‬٤‫ كإ اُزـ‬،‫ٓغ رُي‬ٝ.‫ثخ‬ٞ‫خ اُظؼ‬٣‫ؿب‬ ً Despite these advances. ً ٖٓ ‫ش‬٤‫ًًث‬٢‫ب؛ كل‬ٜ٤ِ‫ّ ػ‬ُِٞ‫زْ ئُوبء ا‬٣ ٢‫ اُز‬،‫ذح‬٤‫ز‬ُٞ‫بد ا‬ٜ‫غذ اُد‬٤ُ ،‫خ‬٤‫خ اُخبسخ‬٤ُ‫ كإ أُشاًض أُب‬،‫ٓغ رُي‬ٝ ّٞ‫ ًٔب رو‬،‫خ‬٤‫ب أُظشك‬ٜ‫ رؼبٓلر‬٢‫ ك‬٢‫ اُزشاخ‬٠ُ‫ ئ‬،‫خ‬٤ِ‫خ اُذاخ‬٤ُ‫ رؼٔذ أُشاًض أُب‬،ٕ‫ب‬٤‫األز‬ ،‫خ‬٤‫خ اإلخشائ‬٤‫ ٖٓ اُ٘بز‬١‫إد‬٣ ‫ هذ‬١‫ اُز‬،‫ األٓش‬،ٍ‫ الخززاة رذكوبد سأط أُب‬،‫اػذ‬ٞ‫ه‬ٝ ‫ثادٓبج أٗظٔخ‬ ،‫سا‬ٝ‫أٗذ‬ٝ ،‫غشا‬٣ٞ‫ ع‬،َ‫ٍ ٓث‬ٝ‫ ػِٔذ د‬،ٍ‫َ أُثب‬٤‫ عج‬٠ِ‫كؼ‬. 20 ‫ ػٖٔ اُغدلد اُؼبٓخ‬،‫ٖ )"ُششًخ ٓب‬٣‫ذ‬٤‫أُغزل‬ ٖ٤ٗ‫ا‬ٞ‫ث ال رشزشؽ ه‬٤‫ ز‬،‫ ثِذ آخش‬٢‫دح ك‬ٞ‫خ‬ٞٓ ،ٟ‫خ أخش‬٤ٔ‫ ربثؼخ ُششًخ ٓس‬،‫ ثِذ ٓب‬٢‫ٕ ٓغدِخ ك‬ٌٞ‫ر‬ ْ٤‫ صػ‬١‫ٕ ثبعزطبػخ أ‬ٌٞ٤‫ ع‬،‫دخ ُزُي‬٤‫ٗز‬ٝ. ٢‫بّ ك‬ٜ‫ رغزٔش ثبإلع‬،‫غخ‬٤‫خ اُشئ‬٤ُ‫ ئال إٔ ػذدًاا ٖٓ أُشاًض أُب‬،‫ساد‬ٞ‫ اُزط‬ٙ‫ز‬ٛ ٖٓ ْ‫ اُشؿ‬٠ِ‫ػ‬ٝ ‫ال رشزشؽ‬ٝ. Luxembourg and Cyprus have traditionally offered a high level of bank secrecy and low tax regimes — features that facilitate the stashing of stolen assets.

.‫يا هوى روح وقلو‬ . ‫ػخ‬ٝ‫أُشش‬ ‫ ئال‬١‫ ُٖ رإد‬،‫دح‬ٝ‫اُشهبثخ أُسذ‬ٝ ،‫ ٖٓ خلٍ ٓؼذالد اُؼشائت أُ٘خلؼخ‬،ٖ٤ٔ٤‫ش أُو‬٤‫أُوذٓخ ُـ‬ .. Cambodia.،‫ اعزؼبكخ أًجش زظخ ٖٓ اُؼبئذاد‬٠ِ‫ رؼَٔ ػ‬،‫خ‬٤ُ‫ أُ٘بؽن اُشٔب‬٢‫دح ك‬ٞ‫خ‬ُٞٔ‫ ا‬،‫ٓغ إٔ أُشاًض‬ٝ ٢‫ ك‬،‫ذح‬٣‫ اُدذ‬٢ُ‫ ئال إٔ ٗوبؽ اُزوبؽغ أُب‬،ٖ‫ؽ‬ُٞ‫د ا‬ٝ‫ب خبسج زذ‬ٜ‫ذاػ‬٣‫زْ ئ‬٣ ٢‫اُز‬ٝ ،‫خ ٖٓ اُلغبد‬٤‫أُزأر‬ ‫ش ؿطبء‬٤‫ك‬ٞ‫ ر‬٠ِ‫ ػ‬،‫ذ‬٣‫ ثشٌَ ٓزضا‬،َٔ‫ رؼ‬،‫سح‬ٞ‫ع٘ـبك‬ٝ ٢‫ دث‬٠ُ‫ ئ‬،‫اٗب‬ٞ‫رغ‬ٞ‫ ٖٓ ث‬،٢ٓ‫ٍ اُؼبُْ اُ٘ب‬ٝ‫د‬ ْ‫ٖٓ ث‬ٝ ،‫ط‬ٞ‫ الؿ‬٢‫ ك‬،‫ال‬ٞ‫ أٗـ‬٢‫ب ك‬ٜ‫ رزْ عشهز‬٢‫اٍ اُز‬ٞٓ‫ذاع األ‬٣‫زْ ئ‬٣ ‫كوذ‬.. Guatemala. ‫ اُلغبد‬٠ِ‫خ ػ‬٤‫ ُِزـط‬،ٖٓ‫آ‬ ٝ‫ ُ٘ذٕ أ‬٠ُ‫ب ئ‬ِٜ٣ٞ‫ؼبد رس‬٣ ٕ‫َ أ‬٤‫ هج‬،‫ب‬ِٜ‫ب "ٖٓ أط‬ٜ‫ل‬٤‫زْ" ر٘ظ‬٤ُ ،‫بٗغجشؽ‬ٛٞ‫ خ‬٠ُ‫ب ئ‬ِٜ٣ٞ‫زْ رس‬٣ ‫هذ‬ ‫كوًب ا‬ٝٝ... Recent decisions by countries like Ghana to target banking services to non-residents through low tax rates and limited oversight will only worsen the problem..‫ قلو كتير اشتقتلو‬. Afghanistan. The profitability of these routes has stimulated the emergence of new centres. According to the US government. Money stolen in Angola may be deposited in Lagos and then transferred to Johannesburg to be ‘cleaned’ of its origin before being re-routed to London or New York. ‫ رلبهْ أُشٌِخ‬٠ُ‫ئ‬ While Northern centres house the largest share of the proceeds from corruption that are deposited beyond home country borders.. Lebanon and Kenya are among the top 60 countries of concern that are laundering illicit funds. ‫سى‬ٞ٣ٞ٤ٗ ،‫ٔبال‬٤‫ار‬ٞ‫ؿ‬ٝ ،‫ب‬٣‫د‬ٞ‫ًٔج‬ٝ ،َ٣‫اُجشاص‬ٝ ،ٕ‫ كإ ًَ ٖٓ أكـبٗغزب‬،ً‫خ‬٤ٌ٣‫ش‬٤ٓ‫بد أُزسذح األ‬٣‫ال‬ُٞ‫ٓخ ا‬ٌٞ‫ُس‬ ‫ش‬٤‫اٍ ؿ‬ٞٓ‫ث ؿغَ األ‬٤‫ ٖٓ ز‬،‫شح ُِوِن‬٤‫ أُث‬،٠ُٝ‫ٖ األ‬٤‫ٍ اُغز‬ٝ‫ٖ اُذ‬٤‫ ٖٓ ث‬٢ٛ ،‫ب‬٤٘٤ًٝ ،ٕ‫ُج٘ب‬ٝ ،‫خ‬٤‫ذاف اُخذٓبد أُظشك‬ٜ‫ العز‬،‫ ؿبٗب‬،َ‫ ٓث‬،ٍٝ‫ب د‬ٜ‫ ارخزر‬٢‫ اُز‬،‫شح‬٤‫ئٕ اُوشاساد األخ‬.. new developing world financial nodes from Botswana to Dubai and Singapore are increasingly providing a safety blanket to cover up corruption. . ‫ذح‬٣‫س ٓشاًض خذ‬ٜٞ‫ض ظ‬٤‫ رسل‬٠ِ‫ ػ‬،‫لد‬٣ٞ‫ ٖٓ رِي اُزس‬٢‫هذ ػَٔ اُشثر أُزأر‬ٝ. Brazil.