INTERNATIONAL STANDARDS OF LIABILITY FOR THE FINANCING OF TERRORISM

Abstract

This article examines international legal standards of criminal liability for the financing of terrorism. It analyzes the stages of the formation of the international legal framework, beginning with the academic debates of the early 20th century and ending with the adoption of universal and regional acts. Particular attention is paid to the provisions of the 1999 International Convention for the Suppression of the Financing of Terrorism, including issues of criminalization, the subjective aspect of the offense, the liability of legal entities, the freezing and confiscation of assets, as well as international cooperation and extradition. The significance of UN Security Council Resolution No. 1373 (2001), FATF standards, and acts of the European Union and the CIS countries is considered. Law enforcement issues associated with differences in national legal systems are identified, primarily in terms of determining intent and holding legal entities liable. A conclusion is drawn about the key role of integrating international standards into national legislation to ensure effective counteraction to the financing of terrorism.