月份：2022年3月

5.2.3 恐怖主义融资Terrorist financing

然而，对恐怖主义没有单一的定义，因为金融行动工作组的定义包括”为对平民或对武装冲突局势中未积极参与敌对行动的任何其他人造成死亡或严重身体伤害而进行的有关意图的未指明行为，其目的是恐吓民众， 或政府或国际组织的强制行动
There is no single definition of terrorism, however, as a catch‑all the FATF definition includes“unspecified acts carried out with the relevant intention to cause death or serious bodily injury to a civilian, or to any other person not taking an active part in the hostilities in a situation of armed conflict with the purpose of intimidating a population, or compelling action by a government or an international organisation” (FATF, 2016).

影响：Implications of terrorist financing
任何参与恐怖主义融资的银行的声誉风险都可能是巨大的。其影响不仅仅是财务和声誉，而且可能是人类毁灭性的。
The reputational risk to any bank that becomes involved in terrorist financing is potentially huge.The implications are not just financial and reputational but may be devastating in human terms.

洗钱与恐怖主义融资之间的**相似之处**
Similarities between money laundering and terrorist financing
There are common features between money laundering and terrorist financing.
1.用于支持恐怖主义的资金的目的地必须以与洗钱资金来源相同的方式进行伪装。
The destination of money used to support terrorism has to be disguised in the same way as the source of laundered funds.
2.这两项活动都涉及金融部门。
Both activities involve the financial sector.

即使恐怖活动的资金来源是合法的，恐怖分子也常常试图掩盖这种资金来源，以保全未来的资金来源。所使用的许多技术将与用于掩盖犯罪收益来源的技术相同。
Even if the source of funding for terrorist activity is legitimate, terrorists will often attempt to disguise it in order to preserve future funding. Many of the techniques used will be the same as techniques used to disguise the sources of the proceeds of crime.
对于目前合法来源但将来用于恐怖主义行为提供资金的资产，银行在查明时也面临困难。
Banks also face difficulties in identifying assets that are derived from legitimate sources but are destined to fund future acts of terrorism.

预防-Prevention
防止洗钱和恐怖主义融资的关键是在关系开始时和持续的基础上采用强有力的客户尽职调查（CDD）程序（见第5.4.5节）。
The key to preventing both money laundering and terrorist financing is the adoption of robust customer due diligence (CDD) procedures, both at the commencement of a relationship and on a continuing basis (see section 5.4.5).

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返回：5.2 金融犯罪的形式Forms of financial crime

5.2.2 基于贸易的洗钱活动的主要方法
Main methods used in trade‑based money laundering

沃尔夫斯堡集团（Wolfsberg Group）、国际商会（ICC）和BAFT的一份报告强调了基于贸易的洗钱活动”掩盖资金非法流动”的主要方法。例子包括”歪曲商品的价格，质量或数量”（Wolfsberg Group，ICC和BAFT，2019）。
A report by the Wolfsberg Group, ICC and BAFT highlights the main methods used in trade‑based money laundering “to obscure the illegal movement of funds”. Examples include “misrepresent[ing] the price, quality or quantity of goods” (Wolfsberg Group, ICC and BAFT, 2019).

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基于贸易的洗钱方法-Trade-based methods of money laundering
Method Description

开具超额发票Over‑invoicing
By misrepresenting the price of the goods in the invoice and other documentation (stating it at above the true value) the seller gains excess value as a result of the payment.
通过在发票和其他文件中歪曲货物的价格（说明其高于真实价值），卖方因付款而获得了超额价值。

发票不足额开具 Under‑invoicing
通过在发票和其他文件中歪曲货物价格（说明低于真实价值），买方在付款时获得了超额价值。
By misrepresenting the price of the goods in the invoice and other documentation (stating it as below the true value) the buyer gains excess value when the payment is made.

多重开票 Multiple invoicing
通过为同一货物开具多张发票，卖方可以证明收到多笔付款是合理的。如果串通方使用多个[金融机构]，这将更难检测。
By issuing more than one invoice for the same goods a seller can justify the receipt of multiple payments. This will be harder to detect if the colluding parties use more than one [financial institution].

短装 Short‑shipping
卖方出货量低于发票上开具的货物数量或质量，从而在单据中歪曲了货物的真实价值。效果类似于开具发票超支。
The seller ships less than the invoiced quantity or quality of goods, thereby misrepresenting the true value of goods in the documents. The effect is similar to over‑invoicing.

超装 Over‑shipping
卖方出货超过发票上开具的货物数量或质量，从而在单据中歪曲了货物的真实价值。效果类似于发票短支。
The seller ships more than the invoiced quantity or quality of goods, thereby misrepresenting the true value of goods in the documents. The effect is similar to under‑invoicing.

故意混淆商品类型 Deliberate obfuscation of the type of goods
当事人可以以某种方式构建交易，以避免引起对金融机构或涉及的其他第三方的任何怀疑。这可能只是涉及从相关文件中省略信息或故意伪装或伪造信息。这项活动可能涉及也可能不涉及有关各方之间一定程度的勾结，并且可能出于各种原因或目的。
Parties may structure a transaction in a way to avoid alerting any suspicion to FIs or to other third parties which become involved. This may simply involve omitting information from the relevant documentation or deliberately disguising or falsifying it. This activity may or may not involve a degree of collusion between the parties involved and may be for a variety of reasons or purposes.

幽灵运输 Phantom shipping
没有货物被运送，所有文件都是完全伪造的。
No goods are shipped and all documentation is completely falsified.

注意：在所有这些情况下，为了使非法活动最有可能成功，买方和卖方之间将存在勾结。例如，通过多开票，买方将清楚地意识到它被要求支付虚高的价格。当然，开具多发票的目的是在所谓的贸易交易之外，由买方向卖方分别支付非法付款。
Note: In all of these scenarios, in order for the illegal activity to have the most chance of success, there will be collusion between buyer and seller. For example, with over‑invoicing, the buyer will be well aware that it is being asked to pay an inflated price. The purpose of over‑invoicing is, of course, for an illegitimate payment to be made from the buyer to the seller separate and in addition to the purported trade transaction.

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返回：5.2 金融犯罪的形式Forms of financial crime

5.2.1洗钱 Money laundering

洗钱是指隐瞒和转移非法获得的资金，然后将其重新引入金融系统的罪行。简而言之，洗钱的目的是使通过非法活动获得的”肮脏”资金看起来”干净”。
Money laundering refers to the offence of concealing(隐瞒) and transferring illegally obtained money, then reintroducing it back into the financial system. Put simply, the purpose of money laundering is to make ‘dirty’ money obtained through illegal activity look ‘clean’.

“洗钱”过程涉及改变非法采购资产的所有权，如现金、银行账户、汽车、机械和房屋，以掩盖潜在的非法交易。这些资产的来源被进一步伪装，以便这些来源看起来合法。然后，这些资产被引导回金融体系。
The ‘laundering’ process involves changing the ownership of illegally procured assets such as cash, bank accounts, cars, machinery and houses to hide underlying illicit transactions. The origin of these assets is further disguised so that the sources seem legitimate. These assets are then channelled back into the financial system.

从历史上看，”洗钱”一词仅适用于有组织犯罪进行的金融交易，例如非法毒品交易。然而，该术语现在也包括逃税和虚假会计等白领犯罪。
Historically, the term ‘money laundering’ was only applied to financial transactions carried out by organised crime such as in the illegal drug trade. However, the term now also covers white collar crime such as tax evasion and false accounting as well.

洗钱者正变得越来越老练，因此，发现可疑交易变得更加困难。例如，如果跟单信用证被用作”清理”资金的手段，则所有三个阶段都可以同时进行。
Money launderers are becoming increasingly sophisticated and it is, therefore, even more difficult to spot suspect transactions. For example, if a documentary credit is used as a means to ‘clean’ money, all of the three stages could take place at the same time.

在许多国家，法律要求银行制定程序，包括适当的工作人员培训，以防止洗钱。
In many countries, banks are required by law to have procedures in place, including appropriate staff training, to forestall money laundering.

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返回：5.2 金融犯罪的形式Forms of financial crime

5.1 开立账户贸易和金融犯罪-Open account trade and financial crime

Banks have played a crucial role in international trade’s meteoric rise through offering services and products that allow buyers and sellers to increase their trading activity.银行通过提供服务和产品，使买卖双方能够增加其交易活动，在国际贸易的迅速增长中发挥了至关重要的作用。

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在任何贸易交易中，很可能在某个时候会涉及多家银行。但是，正如您在前面的主题中了解到的那样，银行很少与交易的货物进行身体接触;他们只处理文档。提供的文件的数量和形式因交易类型而异。
In any trade transaction, it is likely that more than one bank will be involved at some point. However, as you learned in earlier topics, banks rarely come into physical contact with the goods being traded; they deal only with documentation. The amount and form of documentation provided varies according to the type of transaction.

例如，有了跟单信用证，银行就可能可以获得运输、商业和财务文件，如提单、商业发票和汇票。相比之下，对于赊账交易，可能只有很少或根本没有可用的文件。因此，金融犯罪更难被发现，特别是在洗钱方面。
With documentary credits, for example, banks will probably have access to shipping, commercial and financial documents such as bills of lading, commercial invoices and bills of exchange. In contrast, with open account trade, there may be little or no documentation available. As a consequence,financial crime is much harder to detect, particularly in relation to money laundering.

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 4.5 争议处理和仲裁-Dispute handling and arbitration

无论合同起草得多么谨慎，都不可能预见到每一种可能性，当买卖双方不熟悉彼此的商业惯例、法律和习俗时，就会产生误解。
However carefully contracts are drawn up, it is impossible to foresee every eventuality and, when buyers and sellers are unfamiliar with each other’s commercial practices, laws and customs, misunderstandings will occur.

发生这种情况时，有三种解决争议的基本方法：
When this happens, there are three basic means of resolving a dispute:
1) 双方首先试图达成双方都满意的妥协。这很便宜，没有第三方费用（仲裁员或律师），如果成功，也不会妨碍未来共同开展业务的机会。
Both sides first attempt to reach a mutually satisfactory compromise. This is cheap, with no third‑party fees (arbitrators or lawyers) and, if successful, will not get in the way of future opportunities for doing business together.
2) 仲裁涉及双方同意以独立的方式解决争议，并决定各方应采取何种措施来解决问题。这涉及到成本。
Arbitration involves both sides agreeing to an independent means of resolving a dispute and deciding what each party should do to resolve matters. There are costs involved.
3) 一种涉及律师和法院的法律补救措施，可能在不熟悉的司法管辖区。在双方都听取了法律意见后，他们可以同意妥协或将事情提交法院做出决定。向法院申请解决争议的决定通常是最后的手段，因为结果的不确定性，成本和当事人之间经常产生的不良情绪。然而，当一般法律原则有争议时，这可能是唯一的选择。
A legal remedy involving lawyers and courts, maybe in unfamiliar jurisdictions. After both sides have taken legal advice, they may agree to compromise or take matters before a court for a decision. An application to a court for a decision to resolve a dispute is usually a last resort because of the uncertainty of outcome, the cost and the bad feeling that is often engendered between the parties. However, when a general principle of law is at issue, this may be the only option.

当发生争议时，海外代理可以证明是有用的。事实上，信誉良好的代理商应首先防止争议的发生。然而，情况并非总是如此。代理商通常与海外客户具有相同的国籍和文化，可能会偏离对其委托人利益的全力支持，特别是在不保持定期沟通的情况下。
Overseas agents can prove to be useful when a dispute arises. In fact, a reputable agent should prevent a dispute from arising in the first place. However, that is not always the case. Agents, frequently of the same nationality and culture as the overseas customer, can stray from full support of their principal’s interests, particularly if regular communication is not maintained.
由于争议总是有可能最终在法庭上结束，因此合同必须指定将适用的管辖权，并且指定的管辖权应得到尊重，其法律是明确的。如果合同中包含仲裁条款，则指定的司法管辖区应为仲裁的宽容。
Because there is always a possibility that a dispute may end up in court, it is vital that contracts specify the jurisdiction that will apply and that the jurisdiction specified is one that is respected and whose laws are clear. If arbitration clauses are included in a contract, the jurisdiction specified should be one that is tolerant of arbitration.
仲裁的发生可能是因为合同当事人已将仲裁条款写入合同，要么是因为当发生争议时，他们同意通过仲裁解决问题。
Arbitration can come about either because the parties to a contract have written an arbitration clause into the contract or because, when a dispute has arisen, they have agreed to resolve the issues by arbitration.

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国际商事仲裁示范法
MODEL LAW ON INTERNATIONAL COMMERCIAL ARBITRATION
有些国家采用了贸易法委员会的《国际商事仲裁示范法》（最初于1985年出版）。本法将仲裁协议定义为：
Some countries have adopted UNCITRAL’s ‘Model Law on International Commercial Arbitration’(originally published in 1985). This law defines an arbitration agreement as:
1.”当事各方同意将他们之间就一种确定的法律关系（不论是合同关系还是非合同关系）已经发生或可能发生的所有或某些纠纷提交仲裁”
“an agreement by the parties to submit to arbitration all or certain disputes which have arisen or which may arise between them in respect of a defined legal relationship, whether contractual or not”;
2.”仲裁协议可以采用合同中仲裁条款的形式，也可以采用单独协议的形式”
“an arbitration agreement may be in the form of an arbitration clause in a contract or in the form of a separate agreement”. (UNCITRAL, 2008, p4)
因此，仲裁可以涵盖商业合同的所有方面，而不仅仅是运输问题。使用Incoterms®将更容易解决问题。
Arbitration can therefore cover all aspects of a commercial contract, not just transport issues. The use of Incoterms® will make it easier to resolve matters covered by Incoterms®.

 

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4.4.1《销售公约》的内容-Content of the CISG

The CISG is divided into four parts.

第一部分 – 适用范围和一般规定（第1-13条）
Part I – Sphere of application and general provisions (Articles 1–13)
《销售公约》适用于缔约国之间的货物销售合同。无论双方居住在同一国家还是不同国家，它都适用。缔约国的贸易商与尚未批准《销售公约》的国家（如印度）的贸易商之间的合同可载有一项条款，在发生仲裁时，《销售公约》将适用该条款。《销售公约》管理私营企业之间货物国际销售合同;它不适用于向消费者销售和服务的销售，某些特定类型商品的销售也不在其范围之内（例如，库存和股票、船舶、飞机和电力的销售不受《销售公约》管辖）。
The CISG is applied to sale of goods contracts between contracting states. It applies whether the parties reside in the same country or different countries. A contract between a trader from a contracting state and a trader from a country that has not ratified the CISG, such as India, may contain a clause that, in the event of arbitration, the CISG would apply. The CISG governs contracts for the international sales of goods between private businesses; it does not apply to sales to consumers and sales of services, and sales of certain specified types of goods are also outside its scope (for example, sales of stocks and shares, ships, planes and electricity are not governed by CISG).
该条约的一个有争议的特点是，是否需要签署合同才能具有约束力。《销售公约》允许销售合同是口头的或未签署的;但是，在某些国家/地区，除非以书面形式签订，否则合同无效。合同当事人需要了解适用的规则。
One of the controversial features of the treaty is whether or not a contract needs to be signed to be binding. The CISG allows for a sales contract to be oral or unsigned; however, in some countries, a contract is not valid unless written. Parties to a contract will need to be aware of the rules that apply.

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第二部分 – 合同的订立（第14-24条）
Part II – Formation of the contract (Articles 14–24)
任何合同要约必须发给某对象时，必须提供货物的全部细节，包括价格和数量，并且必须表明提出要约的人在接受要约时受约束的意图。
Any offer to contract must be addressed to a person, must give full details of the goods, including price and quantity, and must indicate an intention for the person making the offer to be bound on acceptance.
一般而言，一旦要约发出，只有在收到要约之前或同时或在受要约人接受要约之前，撤回到达被要约人（即要约被要约的一方）时，才可随后撤销要约。有些要约无法撤销，例如，当受要约人合理地依赖要约是不可撤销的时。
Generally, once the offer has been made, it may only be subsequently revoked if the withdrawal reaches the offeree (ie the party to whom the offer has been made) before or at the same time as the offer has been received ,or before the offeree has accepted the offer. There are some offers that cannot be revoked, for example when the offeree has reasonably relied upon the offer as being irrevocable.
《销售公约》要求采取积极行动表示接受。不活动或沉默不被承认为接受。
The CISG demands a positive act to indicate acceptance. Inactivity or silence is not recognised as acceptance.

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第三部分 货物销售（第25-88条）
Part III – Sale of goods (Articles 25–88)
第25-88条概述了卖方和买方的义务，包括买方和卖方的共同义务，以及风险的转移。
Articles 25–88 outline the obligations of the seller and of the buyer, including those common to the buyer and seller, and the passing of risk.
根据《销售公约》，卖方”必须按照合同的要求交付货物，交出与货物有关的任何单据并转让货物的财产”（贸易法委员会，2010年，第9页）。买方的义务是采取”可以合理预期”的一切步骤（第18页），以便既收货又付款。此外，买方应检查货物，并在”合理时间”（第12页）内告知卖方任何不符合同情形。
Under the CISG, the seller “must deliver the goods, hand over any documents relating to them and transfer the property of the goods, as required by the contract” (UNCITRAL, 2010, p9). The duty of the buyer is to take all steps “which could reasonably be expected” (p18) in order to both take delivery of the goods and pay for them. In addition, the buyer is to examine the goods and advise the seller within a “reasonable time” (p12) of any lack of conformity.
虽然《销售公约》概述了风险何时从卖方转移到买方，但在实践中，将遵循潜在的国际贸易术语解释通则®（如FOB或CIF）
Although the CISG outlines when the risk passes from the seller to the buyer, in practice it is the underlying Incoterm® (such as FOB or CIF) that will be followed (see Topic 6 for further discussion of Incoterms®).

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第四部分 – 最后条款（第89-101条）
Part IV – Final provisions (Articles 89–101)
最后条款概述了《销售公约》如何以及何时生效、允许的保留和声明，以及《销售公约》适用于两个贸易国有相同或类似法律的国际销售。
The final provisions outline how and when the CISG comes into force, permitted reservations and declarations, and the application of the CISG to international sales where both trading countries have the same or similar law.

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返回：4.4 《联合国国际货物销售合同公约》（《销售公约》）
UN Convention on Contracts for the International Sale of Goods (CISG)

4.4.2 对《销售公约》的批评-Criticism of the CISG

在发生违约的情况下，法院作出的决定在不同缔约国之间可能不一致。这是因为法官自然会使用国内法中常见的基本原则和方法来解释《销售公约》。
In the event of breaches in contract, decisions made by the courts can be inconsistent between different contracting countries. This is because the CISG is naturally interpreted by judges using the underlying principles and methods that are common in their domestic law.

条约的多语言版本彼此之间并不完全一致- 尽管这可以说是所有翻译成多种语言的条约。
There is also criticism that the multiple‑language versions of the treaty are not totally consistent with each other – although this could be said about all treaties that are translated into multiple languages.

《销售公约》不完整。例如，《销售公约》既不考虑电子合同，也不考虑服务销售，也不管辖合同的有效性。
There is also criticism that the CISG is incomplete. For example, the CISG considers neither electronic contracts nor the sale of services, and it does not govern the validity of the contract.

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1.本学习笔记仅用于本博客的交流学习，相关学习笔记均为本站整理资料。
2.欢迎读者交流分享，转载请注明出处“WWW.考试.NET”并严禁用于商业用途。
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返回：4.4 《联合国国际货物销售合同公约》（《销售公约》）
UN Convention on Contracts for the International Sale of Goods (CISG)