<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2301-0665</journal-id>
<journal-title><![CDATA[Revista de la Facultad de Derecho]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. Fac. Der.]]></abbrev-journal-title>
<issn>2301-0665</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Derecho. Universidad de la República.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2301-06652017000200003</article-id>
<article-id pub-id-type="doi">10.22187/rfd2017n2a2</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Relación existente entre paraísos fiscales, lavado de activos y defraudación tributaria. Un análisis desde la normativa de Ecuador]]></article-title>
<article-title xml:lang="en"><![CDATA[Existing relationship between tax havens, money laundering and tax defraud. An analysis from the norms of Ecuador]]></article-title>
<article-title xml:lang="pt"><![CDATA[Relação entre paraísos fiscais, lavagem de dinheiro e fraude fiscal. Uma análise das regras do Equador]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[De La Torre Lascano]]></surname>
<given-names><![CDATA[Carlos Mauricio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Central del Ecuador Facultad de Ciencias Administrativas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<numero>43</numero>
<fpage>3</fpage>
<lpage>31</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_arttext&amp;pid=S2301-06652017000200003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_abstract&amp;pid=S2301-06652017000200003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.edu.uy/scielo.php?script=sci_pdf&amp;pid=S2301-06652017000200003&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: En la actualidad, son cada vez más frecuentes los escándalos públicos que devienen de hechos corruptos, utilizando diversos y creativos artilugios que incluyen esquemas de ingeniería financiera o registros contables fraudulentos. La falta de transparencia, escasa cooperación, entrega de información casi nula, crean campos propicios para que se alojen descomunales capitales de origen desconocido y en muchos casos ilícitos en centros offshore. Por lo que se torna necesario entender la relación existente entre paraísos fiscales, lavado de activos y defraudación tributaria, lo perjudicial de esa letal amalgama en las sociedades y Estados, pero sobre todo entender quiénes se benefician. Desde la perspectiva jurídica se determinó que existen posiciones doctrinales encontradas a considerar que la defraudación tributaria constituye objeto material del delito de lavado de activos. Por otro lado, también se procedió al análisis de la reciente normativa emitida en Ecuador referente a esta materia, ratificando la responsabilidad penal del contador como autor en la defraudación, inclusive si no ha actuado con mandato expreso. No obstante, quedan aún pendientes varios temas por legislar, a pesar que los diferentes entes reguladores nacionales, han emitido amplia e inclusive podría decirse excesiva normativa para cada uno de los sectores económicos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo: No momento, eles estão se tornando escândalos públicos mais freqüentes que surgem a partir de atos de corrupção, usando diversas e criativas engenhocas incluindo esquemas de engenharia financeira ou registros contábeis fraudulentos. Falta de transparência, falta de cooperação, a entrega de informações quase nula, criar campos propícios para o capital descomunal de origem desconhecida e, em muitos casos centros offshore ilegais hospedados. Assim torna-se necessário entender a relação entre os paraísos fiscais, lavagem de dinheiro e fraude fiscal, quão prejudicial que o amálgama letal nas sociedades e estados, mas especialmente para entender quem se beneficia. De uma perspectiva legal determinou que há posições doutrina encontrada considerar que o objeto material é a lavagem de crime de fraude fiscal. Por outro lado, também se procedeu à análise dos recentes regulamentos emitidos no Equador a respeito deste assunto, confirmando a responsabilidade contra criminoso como autor na fraude, mesmo que não agiu com mandato expresso. No entanto, várias questões ainda estão pendentes legisle, apesar das diferentes autoridades reguladoras nacionais de emissão de largura e regulamentos ainda indiscutivelmente excessivos para cada um dos setores económicos.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[corrupción]]></kwd>
<kwd lng="es"><![CDATA[defraudación tributaria]]></kwd>
<kwd lng="es"><![CDATA[lavado de activos]]></kwd>
<kwd lng="es"><![CDATA[opacidad]]></kwd>
<kwd lng="es"><![CDATA[paraísos fiscales]]></kwd>
<kwd lng="en"><![CDATA[corruption]]></kwd>
<kwd lng="en"><![CDATA[tax defraud]]></kwd>
<kwd lng="en"><![CDATA[money laundering]]></kwd>
<kwd lng="en"><![CDATA[opacity]]></kwd>
<kwd lng="en"><![CDATA[tax havens]]></kwd>
<kwd lng="pt"><![CDATA[corrupção]]></kwd>
<kwd lng="pt"><![CDATA[fraude fiscal]]></kwd>
<kwd lng="pt"><![CDATA[lavagem de dinheiro]]></kwd>
<kwd lng="pt"><![CDATA[opacidade]]></kwd>
<kwd lng="pt"><![CDATA[paraísos fiscais]]></kwd>
</kwd-group>
</article-meta>
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</ref-list>
</back>
</article>
