Resumo

RIOS GRANADOS, Gabriela. Tax havens and the diversion of public money in Mexico. Bol. Mex. Der. Comp. [online]. 2023, vol.56, n.167, pp.159-196.  Epub 25-Jun-2024. ISSN 2448-4873.  https://doi.org/10.22201/iij.24484873e.2023.167.18564.

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.

Palavras-chave : 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.