Tax Fraud and Money Laundering (Fraude Fiscal y Lavado de Capitales)
19 Pages Posted: 4 May 2010 Last revised: 10 May 2010
Abstract
Money laundering cannot be fully understood as a legal-social phenomenon if not related to tax fraud. In fact, an approach to international taxation allows the assertion that, as long as what are known as tax havens exist, the effectiveness of any measure against money laundering will be circumscribed to mere symbolic effects. However, in spite of the close relation between tax fraud and money laundering, the execution of a tax offense does not gather the political-criminal characteristics required to assign it to a category of predicate offenses (“specified unlawful activity”), except for assuming the existence of an organization exclusively dedicated to carrying out criminal tax frauds.
Note: Downloadable document is in Spanish.
Keywords: Tax fraud, money laundering, specified unlawful activity
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