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Freelance translator and/or interpreter, Verified member
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Spanish to English: Abstract Tax Havens General field: Law/Patents Detailed field: Law: Taxation & Customs
Source text - Spanish Relación existente entre paraísos fiscales, lavado de activos y defraudación tributaria. Un análisis desde la normativa de Ecuador
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.
Palabras clave: corrupción, defraudación tributaria, lavado de activos, opacidad, paraísos fiscales.
Translation - English
The relationship between tax havens, money laundering and tax fraud. An analysis from the Ecuadorian regulation.
Summary:
At present, public scandals derived from corruption are increasingly frequent, using diverse and creative contrivances that include financial engineering schemes or fraudulent accounting records. The lack of transparency, limited cooperation, almost no delivery of information create the ideal place to accommodate immense amounts of funds of unknown origin, and often illegal, in offshore centres. Consequently, it becomes necessary to understand the connection between tax havens, money laundering and tax fraud, how detrimental that lethal combination is in societies and States, but, above all, to understand who benefits from it. From a legal perspective, it was established that there are contradictory theoretical views in considering the tax fraud as the material object of money laundering. On the other hand, the recently issued Ecuadorian regulation regarding this matter was also analysed, which ratifies the criminal liability of the accountant as an author of the fraud, even if he has not acted by express agency. However, many topics are still pending to be regulated, although the national regulatory bodies have issued broad and even excessive regulations for each of the economic sectors.
Key words: corruption, tax fraud, money laundering, obscurity, tax havens.
I am a Certified Translator for the language pairs Eng-Sp/ Sp-Eng, and I am a Latin American Spanish native speaker.I specialize in Legal translations and work translating legal documents and fiction stories.
I am continuously training to be updated on the latest trends in the Spanish Language, the use of Neutral Spanish, and the translation of TV scripts. I intend to further my studies and work experiences in the literary field.
Other experiences as a professional translator include Sports and Hospitality websites, and corporate presentations.
Feel free to contact me if you have any doubts or questions, and thanks for taking the time to check my profile!
Member since May '19
