فعالية تجميد الأصول الرقمية كآلية قانونية لمكافحة تمويل الإرهاب

Sources

First/ Books:

¹ Al-Najjar, A. (2019). Encrypted Virtual Currencies: An Economic and Sharia Comparative Study. Dar Al-Nafaes, Amman.

² Al-Hinnawi, M. S., & Al-Shahawi, T. (2012). Investment in Securities. Al-Dar Al-Jami'iyah.

Second/ Journal Articles and Research Papers:

³ Ibrahim, M. J. (2022). "The Crime of Dealing in Encrypted Currencies or Digital Money: A Comparative Study". Journal of Legal and Economic Research, No. 79, p. 1040.

⁴ Bin Sulayman, A. (2018). "Virtual Currencies: Their Concept, Types and Economic Impacts". Research Paper submitted to the Research Excellence Center in Contemporary Jurisprudence Issues, Imam Muhammad Ibn Saud Islamic University.

⁵ Al-Hayyad, H. H., & Rashid, O. H. (2025). "The Role of Encrypted Virtual Currencies in Financing Terrorism Crimes". Journal of Anbar University for Legal and Political Sciences, 2(01), pp. 1399-1410.

⁶ Al-Khadr, Z. (2017). "Analysis of Risks and Challenges in Developing and Using Distributed Ledger Virtual Currencies". Journal of Economic Sciences, Vol. 12, No. 2, p. 34.

⁷ Al-Sayed Ahmad, H. F. (2024). "Digital Currencies". Political Encyclopedia. Available at: https://political-encyclopedia.org/dictionary/ (Last accessed: 2025-03-04).

⁸ Al-Abbas, I. K., & Khadr, N. H. (2022). "Encrypted Currencies: Challenges, Risks and Confrontation Methods". Nottingham Technology University Journal of Administrative and Human Sciences, Vol. 2, No. 3, p. 4.

⁹ Al-Attar, S. M., & Al-Nuwaysah, A. I. (2024). "Criminal Protection for Users of Virtual Digital Currencies in UAE Law". University of Sharjah Journal of Legal Sciences, p. 219.

¹⁰ Atiyyah, K. (2006). "Payment by Electronic Money: Problems and Solutions". Journal of Comparative Law, No. 39, p. 99.

¹¹ Ali, Y. H. (2022). "International Financial Risks of Dealing with Encrypted Digital Currencies: Bitcoin as a Model". Journal of the College of Law, Al-Nahrain University, Vol. 24, No. 2, p. 163.

¹² Faraj, A. Q. (2019). "Virtual Currencies in the United Arab Emirates: The Need for a Legal Framework to Address Their Risks, A Comparative Study". University of Sharjah Journal, No. 2, p. 698.

¹³ Al-Fahd, A. Y. (2022). "The Impact of Encrypted and Legal Digital Currencies on the Effectiveness of International Monetary Policies". Journal of Leadership for Finance and Business, Vol. 3, No. 3, p. 183.

¹⁴ Al-Ketbi, A. O., & Al-Ani, M. S. (2025). "Security Council Sanctions Related to Terrorism Financing". University of Sharjah Journal of Legal Sciences.

¹⁵ Al-Nasiri, M. A. Q. (2018). "Digital Currencies... and the Virtual Threat". Al-Ahram Newspaper, October 24.

¹⁶ Muhammad, A. Y. (2021). "Digital Currencies: Their Origin, Development and Risks of Dealing with Them". Scientific Journal, Assiut University College of Commerce, Egypt, No. 73.

¹⁷ Mahdi, M. A., & Hussein, I. I. (n.d.). "Tax Regulation of Digital Currencies: A Financial and Criminal Perspective". Al-Qadisiyah University Journal.

¹⁸ Al-Huwayden, A. M. B., & Al-Hiti, N. A. (2023). "The Effectiveness of Interpol Means in Combating Organized Crime". University of Sharjah Journal of Legal Sciences, p. 39.

Third/ Conventions, Resolutions and Legislation:

¹⁹ International Convention for the Suppression of the Financing of Terrorism, 1999.

²⁰ European Union. (2023). "Regulation (EU) 2023/1114 of the European Parliament and of the Council of 31 May 2023 on markets in crypto-assets". Official Journal of the European Union, L 150/40, 9 June 2023.

²¹ European Union. Directive (EU) 2018/834 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing.

²² Dubai International Financial Centre. (2022). Virtual Assets Regulatory Law, Law No. 4 of 2022.

²³ United Nations Security Council. (2001). Resolution 1373 (2001), adopted unanimously on 28 September 2001.

IV. Reports and Foreign Sources

²⁴ Aruan, A. R., Toha, K., & Nurdin, A. R. (2025). "Digital Governance for Confiscating Crypto-Assets to Settle Tax Liabilities". Aptisi Transactions on Technopreneurship.

²⁵ Aurum Law. (2026). "Digital Assets 2026: Nine Trends That Shape Web3 - A Legal Practitioner's View". Retrieved from: https://aurum.law/newsroom/digital-assets-2026-nine-trends-that-shape-web3-a-legal-practitioners-view

²⁶ Bansod, S. (2022). "Challenges in making blockchain privacy compliant for..."PMC.Retrievedfrom: https://pmc.ncbi.nlm.nih.gov/articles/PMC9387419/

²⁷ BlockSec. (2026). "DeFi Compliance in 2026: A Technical Framework for Protocol Resilience". Retrieved from: https://blocksec.com/blog/defi-compliance-in-2026-a-technical-framework-for-protocol-resilience

²⁸ Chainalysis. (2023). Middle East and North Africa Crypto Report. New York: Chainalysis Inc.

²⁹ Chainalysis. (2024). Crypto Crime Report: Terrorist Financing and Asset Freezing. New York: Chainalysis Inc.

³⁰ CoinDesk. (2026, March 9). "U.S. Treasury signals shift on crypto mixers, acknowledges legitimate privacy uses". Retrieved from: https://www.coindesk.com/policy/2026/03/09/u-s-treasury-signals-shift-on-crypto-mixers-acknowledges-legitimate-privacy-uses

³¹ Elliptic. (2023). The State of DeFi Crime. London: Elliptic Enterprises Ltd.

³² Financial Action Task Force (FATF). (2019). Guidance for a Risk-Based Approach to Virtual Assets and VASPs. Paris: FATF.

³³ Financial Action Task Force (FATF). (2023). Mutual Evaluation Report: United Arab Emirates. Paris: FATF.

³⁴ Harvey, C. R., Hasbrouck, J., & Saleh, F. (2026). "The evolution of decentralized exchange: Risks, benefits, and oversight". Research Policy, 55(1).

³⁵ He, D., Habermeier, K., Leckow, R., Haksar, V., Almeida, Y., Kashima, M., Kyriakos-saad, N., Oura, H., Sedik, T. S., & Stetsenko, N. (2016). Virtual Currencies and Beyond: Initial Considerations (SDN/16/13; Staff Discussion Notes). International Monetary Fund.

³⁶ Houben, R. (2018). Cryptocurrencies and blockchain. European Parliament.

³⁷ KYC-Chain. (2026). "The Stablecoin Freeze Alert: Protect Your Treasury". Retrieved from: https://kyc-chain.com/stablecoin-freeze-tainted-usdt-treasury-protection/

³⁸ RAND Corporation. (2020). National Security Implications of Virtual Currency. RAND Report.

³⁹ ResearchGate. (2026). "Conflicts of Laws and Codes: Defining the Boundaries of Digital Jurisdictions". Retrieved from: https://www.researchgate.net/publication/335306527_Conflicts_of_Laws_and_Codes_Defining_the_Boundaries_of_Digital_Jurisdictions

⁴⁰ The Block. (2026, March 8). "Treasury tells Congress mixers have valid privacy uses, recommends hold law for suspicious crypto". Retrieved from: https://www.theblock.co/post/392769/treasury-tells-congress-mixers-have-valid-privacy-uses-recommends-hold-law-for-suspicious-crypto

⁴¹ United Nations Office on Drugs and Crime (UNODC). (2021). Terrorism Financing in the Digital Age. UNODC Report.

⁴² Wang, Z., Chaliasos, S., Qin, K., Zhou, L., & Gao, L. (2023). "On how zero-knowledge proof blockchain mixers improve, and worsen user privacy". Proceedings of the ACM Conference on Computer and Communications Security.