A Comparative Study of Money Laundering in Iranian and American Law

Money laundering is a new term that first appeared during the Watergate scandal in 1973 & was first used in a legal framework in 1982 in a US court, & has since been widely used & became the commonly found worldwide. Hence, the present study seeks to make comparative money laundering in Iranian & American law. After expanding the conceptual space of the research topic, it will examine the issue of money laundering & its application in the two legal systems of Iran & the United States. According to the thematic documents presented in this research, the research method is descriptive-comparative & the data collection method in this article is a library. The findings of this article indicate that: In a comparative comparison between the two legal systems in terms of differentiation, it can be stated that money laundering is considered in Iranian law, but if the behavior of the perpetrator is not considered money laundering & the law is criminal which has been sentenced to independent punishment for the same crime, but in the United States it has only dealt with money laundering & various ways to achieve it, but in the field of commonality, it can be stated that in the law of both countries, while discussing transaction monitoring & circulation the mentioned perpetrators of money have also considered money laundering as a continuous crime.