The anti-money laundering laws of Jordan, Saudi Arabia and Kuwait — despite differences in wording — criminalise a person who intentionally transfers, moves or conducts any transaction with funds while knowing they are the proceeds of a crime, with the aim of concealing or disguising their unlawful source, or of helping the perpetrator of the predicate offence escape its consequences. Some of these laws define the "predicate offence" broadly enough to include tax evasion, and others expressly provide that the money laundering offence is independent of the predicate offence and does not require a conviction for it.

Jordan: Transferring or Moving Funds to Disguise Their Source

Jordan's Anti-Money Laundering and Counter-Terrorist Financing Law No. 20 of 2021 provides that a person is treated as a perpetrator of the money laundering offence if they know that funds are the proceeds of a predicate offence — whether or not they committed that predicate offence — where they intentionally transfer or move the funds for the purpose of disguising or concealing their unlawful source, or of helping a person involved in the predicate offence.

Saudi Arabia: the Scope of Criminalised Acts

Saudi Arabia's Anti-Money Laundering Law provides that a person is treated as a perpetrator of the money laundering offence if they intentionally transfer or move funds, or conduct any transaction with them, while knowing they are the proceeds of a crime, for the purpose of concealing or disguising the unlawful source of those funds, or of helping a person involved in the predicate offence from which those funds were obtained escape the consequences of committing it.

Kuwait: Transferring, Moving or Exchanging

Kuwait's Anti-Money Laundering and Counter-Terrorist Financing Law No. 106 of 2013 defines the perpetrator as anyone who knows that funds are derived from a crime, and intentionally transfers, moves or exchanges them for the purpose of concealing or disguising their unlawful source, or of helping a person involved in the predicate offence escape legal consequences.

The UAE: the Predicate Offence Includes Tax Evasion

The UAE's Federal Decree-Law No. (10) of 2025 defines the "predicate offence" broadly as any act constituting a felony or misdemeanour, which — as the definition itself states — includes offences of terrorist financing, financing the proliferation of weapons, and evasion of direct and indirect taxes under the legislation in force in the country, whether committed inside or outside the country, provided it is punishable in both countries.

Qatar: the Money Laundering Offence Is Independent of the Predicate Offence

Qatar's Anti-Money Laundering and Counter-Terrorist Financing Law No. (20) of 2019 provides that the money laundering offence is independent of the predicate offence, and that when it is established that funds are the proceeds of a crime, it is not required that a person be convicted of committing a predicate offence, and punishing the perpetrators of the predicate offence does not preclude also punishing them for the money laundering offence.

Legal References

For questions about your specific situation, you can ask the Tax & Legislation Helper for your country on Helpers, or consult a licensed chartered accountant.