Abstract

DE LA TORRE LASCANO, Carlos Mauricio. Existing relationship between tax havens, money laundering and tax defraud. An analysis from the norms of Ecuador. Rev. Fac. Der. [online]. 2017, n.43, pp.3-31. ISSN 0797-8316.  https://doi.org/10.22187/rfd2017n2a2.

Nowadays, public scandals involving corrupt facts are becoming more frequent, using various and creative gadgets that include financial engineering schemes or fraudulent accounting records. The lack of transparency, low cooperation, almost non-existent information, create favorable areas for the accommodation of huge capital of unknown origin and in many cases illicit in offshore centers. So it becomes necessary to understand the relationship between tax havens, money laundering and tax defraud, the harmful effects of this lethal amalgam in societies and states, but above all to understand who benefits. From the legal perspective it was determined that there are doctrinal positions found to consider that tax defraud constitutes a material object of the crime of money laundering. On the other hand, it was also analyzed the recent legislation issued in Ecuador regarding this matter, ratifying the criminal responsibility of the accountant as the perpetrator in the fraud, even if he has not acted with an express mandate. However, several issues remain to be legislated, although the different national regulatory bodies have issued broad and even excessive regulation could be said for each of the economic sectors.

Keywords : corruption; tax defraud; money laundering; opacity; tax havens.

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