The purpose of this paper is to illustrate how illegally obtained funds from Austria, Germany, Liechtenstein and Switzerland are laundered through the banking system in Dubai.,The study is conducted using a qualitative content analysis of 60 semi-structured expert interviews with both criminals and money laundering prevention experts, and a quantitative survey of 200 financial sector compliance officers.,Some banks in Dubai are highly suitable for all stages of the money laundering process. However, although certain banks have weak compliance mechanisms, others act in an exemplary manner.,The qualitative findings are based on semi-structured interviews and are limited to the 60 interviewees’ perspectives.,Identification of gaps in anti-money laundering mechanisms provides compliance officers, law enforcement agencies and legislators with valuable insights into how money laundering criminals operate.,The existing literature focuses mainly on organizations and the methods they use to combat money laundering. This paper outlines how money launderers operate to avoid detection. Authentic experiences are illustrated. The reader is provided with valuable insights into the minds of money launderers. Both lawful and criminal perspectives are taken into account.

中文翻译：

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通过迪拜的银行洗钱

本文的目的是说明如何通过迪拜的银行系统对从奥地利，德国，列支敦士登和瑞士非法获得的资金进行洗钱。该研究使用定性内容分析法，对犯罪分子和犯罪分子进行了60次半结构化专家访谈。预防洗钱专家以及对200名金融部门合规人员进行的定量调查。迪拜的一些银行非常适合洗钱过程的所有阶段。但是，尽管某些银行的合规机制薄弱，但其他银行却表现出色。.定性调查结果基于半结构化访谈，并且仅限于60名受访者的观点。识别反洗钱机制中的差距可提供合规性长官，执法机构和立法者对洗钱罪犯如何运作具有宝贵的见解。现有文献主要集中于打击洗钱的组织和方法。本文概述了洗钱活动如何避免被发现。展示了真实的经历。向读者提供了有关洗钱者思想的宝贵见解。合法和刑事角度都应考虑在内。