Tax Crimes as Criminal Acts previous to the Crime of Money Laundering

For Latin American countries, the character of a “prior crimes” of tax crimes has become relevant, representing one of the main criminal acts that provide the basis for money laundering. This document explores the implications (weaknesses to be overcome) of this specific legal scenario for the devel...

• Autor principal: Mendoza Llamacponcca, Fidel Nicolás (author)
• Formato: article
• Lenguaje: spa
• Publicado: 2018
• Materias: tax crime; criminal action; money laundering; criminal law; soft law; delitos tributarios; actos criminales; lavado de activos; derecho penal
• Acceso en línea: http://www.revistarfjpuce.edu.ec/index.php/rfj/article/view/48