Jurisprudential analysis of disclosure of Iranian financial information to foreigners (Case study: Acceptance of Fatf recommendations by the Islamic Republic of Iran)

Subject Areas : فصلنامه مطالعات میان رشته ای فقه

Reza  Azad andish ¹ (PhD Student in Jurisprudence and Fundamentals of Islamic Law, Khomein Branch, Islamic Azad University, Khomein, Iran)
Abbas Ali  Heidari ² (Assistant Professor, Department of Jurisprudence and Fundamentals of Law (Guest), Khomein Branch, Islamic Azad University, Khomein, Iran.)
Mahmoud  Qayyumzadeh ³ (Professor, Department of Jurisprudence and Education, Saveh Branch, Islamic Azad University, Saveh, Iran.)

Received: 2022-04-24 Accepted : 2022-06-01 Published : 2022-04-21

Keywords: Jurisprudential rules, economic jurisprudence, FATF, Financial Transparency,

Abstract :

No written jurisprudential and legal research and analysis has ever been conducted on presentation and disclosure of financial and banking information of the Islamic Republic of Iran to foreign individuals, groups and organizations. The present study aims to answer the following question: Is Iran's financial, banking and economic system allowed disclosing information to foreign elements, like domestic audiences. This study also studies and analyzes the important issue of "accepting the recommendations of the Financial Action Task Force (FATF) by the Islamic Republic of Iran" from the perspective of jurisprudence and jurisprudential laws, as the most important, most comprehensive and reasoned criteria for identifying issues, on transactions. The present research is theoretical, the research method is descriptive-analytical, and the library method has been used to collect information by referring to books and articles.As the result, the author concludes: disclosing information to Fatf and accepting its provisions, instructions and recommendations is acceptable as long as it does not harm the interests of the Islamic Republic of Iran and does not lead to any domination of enemies of the enemies of Islamic Iran. Otherwise, acceptance of the provisions, instructions and recommendations of Fatf is contrary to the Shari'a and legal standards, as well as the goals and ideals of the Islamic Republic of Iran. Therefore, according to Nafy-e-Sabil Rule (Non-Dependency Rule) and the rule of the most important and the important, the system of the Islamic Republic of Iran should neither give its financial and banking information to (Fatf) nor trust nor rely on it.