Tax havens and the diversion of public money in Mexico
This paper was born from the need to understand the link that exists in Mexico between the diversion of public money and tax havens. It is a first approach in which interconnected issues are analyzed and that, currently, Mexican legislation does not have a joint resolution. Topics such as corruption...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | México |
| Institución: | UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO |
| Repositorio: | Boletín Mexicano de Derecho Comparado |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/18564 |
| Acceso en línea: | https://revistas.juridicas.unam.mx/index.php/derecho-comparado/article/view/18564 |
| Access Level: | acceso abierto |
| Palabra clave: | mundo offshore paraísos fiscales regímenes fiscales preferentes corrupción sistémica impuesto sobre la renta secreto fiscal secreto profesional transparencia fiscal planeaciones fiscales agresivas esquemas reportables promotores intermediarios cooperación internacional fiscal offshore world tax havens preferential tax regimes systemic corruption income tax tax secret professional secret fiscal transparency aggressive tax planning reportable schemes promoters intermediaries international tax cooperation |
| Sumario: | This paper was born from the need to understand the link that exists in Mexico between the diversion of public money and tax havens. It is a first approach in which interconnected issues are analyzed and that, currently, Mexican legislation does not have a joint resolution. Topics such as corruption, shell companies, tax havens, aggressive tax planning, reportable schemes and intermediaries are outlined in this paper whose common thread is to follow the trail of public money until it reaches tax havens. One of the first hypotheses of this paper is that a legal, social and political framework must be created that mirrors the criminal network of operations to divert public money to tax havens. |
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