Business Law and Money Laundering: A Reading of the Background and Developments of Law 12.18

This article explores the nexus between business law and money laundering in the Moroccan context. It shows how financial crime penetrates economic transactions and corporate activity, and explains the international response through anti‑money laundering standards and cooperation mechanisms. The paper then traces the evolution of Moroccan legislation under the influence of Financial Action Task Force (FATF) recommendations and highlights the main contributions of Law 12.18, including preventive obligations, reporting duties, and stronger institutional coordination. Finally, it argues for a more coherent legal framework and a compliance‑oriented culture among economic actors to enhance detection, prevention, and deterrence.