EL SECRETO BANCARIO. ASPECTOS HISTÓRICOS Y PROBLEMÁTICA ACTUAL
DOI:
https://doi.org/10.15517/dre.v11i2.581Keywords:
Bank secrecy, money laundering, tax havens, offshore financial centers.Abstract
The banking secrecy is controversial because some countries believe it permits an unfair international competition, while others believe it is a sovereign and legitimate form to insert in the global economy. Both points present reasonable base, economically and politically. The debate between the academia and in the international politics is far to conclude. This paper presents some of those bases and points of view about the bank secrecy.
Downloads
References
Banoun, Raymond, Cephas, Derrick, Fruchtman, Lawrence D. (2002). USA Patriot Act and Other Recent Money Laundering Developments Have Broad Impact on Financial Institutions. Journal of Taxation of Financial Institutions, 15 (4). Disponible en http://ssrn.com/abstract=302559
Bergevin, Peter M. (1991). The Impact of Changes in Bank Secrecy Laws. The International Executive (1986-1998), 33 (1), 3-6.
Bickford, Jeanne (1996). Filthy Lucre: a Socio-Legal Study of the Criminalization of Money Laundering. Disertación doctoral no publicada. Universidad de California, Irvine, EE.UU.
Boise, Craig M. (2008). Regulating Tax Competition in Offshore Financial Centers. Case Legal Studies Research Paper No. 08-26. Disponible en http://ssrn.com/abstract=1266329
Brevik, Frode; Gärtner, Manfred (2006). Macroeconomic effects of bank secrecy when tax evasion is endogenous. Sant Gallen: Universität St. Gallen.
Brevik, Frode; Gärtner, Manfred (2005). Welfare and Distribution Effects of Bank Secrecy Laws. Sant Gallen: Universität St. Gallen.
Byrne, John J. (1989). Bank Secrecy Revisited. American Bankers Association. ABA Banking Journal, 81 (11), 60-64.
Departamento Federal de Finanzas de Suiza (2009). Banking Secrecy and International Tax Issues. Switzerland’s viewpoint. Berna: autor.
Gill, Stephen R., Law, David (1989). Global Hegemony and the Structural Power of Capital. International Studies Quarterly, 33 (4), 475-499.
Guex, Sébastien (2000). The Origins of the Swiss Banking Secrecy Law and Its Repercussions for Swiss Federal Policy. The Business History Review, 74 (2), 237-266.
Herrán Ocampo, Catalina (2000). La doble tributación internacional, principios y realidades de los convenios. Tesis. Pontificia Universidad Javeriana. Santa Fe de Bogotá, Colombia.
Koh, Jae-myong (2006). Suppressing Terrorist Financing and Money Laundering. Berlín Heidelberg: Springer.
Levi, Michael (2007). Pecunia Non Olet? The Control of Money-laundering Revisited. En Frank Bovenkerk (Ed. de la serie) y Frank Bovenkerk y Michael Levi (Eds. del volumen). Studies in Organized Crime: Vol 6. The Organized Crime Community (pp. 161-182). Nueva York: Springer.
Masciandaro, Donato (2005). False and Reluctant Friends? National Money Laundering Regulation, International Compliance and Non-Cooperative Countries. European Journal of Law and Economics, 20 (1), 17-30.
Masciandaro, Donato (2008). Offshore financial centres: the political economy of regulation. European Journal of Law and Economics, 26 (3), 307-340.
Melofsky, Robert C. (2001). The Evolution of the Bank Secrecy Act and its Application in the Banking Industry: Issues and Problems in the Regulatory Reporting of Financial Crimes. Tesis de maestría no publicada. Universidad de Texas en Arlington. Arlington, Texas, EE.UU.
Picard, Pierre M.; Pieretti, Patrice (2009). Bank Secrecy, Illicit Money and Offshore Financial Centers. Milán: Università Commerciale Luigi Bocconi.
Pieth, Mark (Ed.). (2003). Financing Terrorism. New York: Kluwer Academic Publishers.
Rose, Andrew K., Spiegel, Mark M. (2007). Offshore Financial Centres: Parasites or Symbionts? The Economic Journal, 117 (523), 1310-1335.
Smith, Eugene (1990). Money Laundering. A Study in the Creation of Law. Disertación doctoral no publicada. The City University of New York, New York, EE.UU.
Strang, David; Meyer, John W. (1993). Institutional Conditions for Diffusion. Theory and Society, 22 (4), 487-511.
Van Duyne, Petrus C., Groenhuijsen, Marc S., Schudelaro, A. A. P. (2005). Balancing Financial Threats and Legal Interests in Money-laundering Policy. Crime, Law & Social Change, 43, 117–147.
Vogler, Robert Urs (2006). Swiss Banking Secrecy: Origins, Significance, Myth. Zürich: Association for Financial History.
Ziegler, Alexandre, Delaloye, François-Xavier, Habib, Michel A. (2005). Negotiating over Banking Secrecy: The Case of Switzerland and the European Union. Disponible en http://ssrn.com/abstract=830784
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Aquellos autores/as que tengan publicaciones con esta revista, aceptan los términos siguientes:
- Los autores/as conservarán sus derechos de autor y garantizarán a la revista el derecho de primera publicación de su obra, el cuál estará simultáneamente sujeto a la Licencia Creative Commons, Atribución, NoComercial, SinDerivadas.
- Los autores/as podrán adoptar otros acuerdos de licencia no exclusiva de distribución de la versión de la obra publicada (p. ej.: depositarla en un archivo telemático institucional o publicarla en un volumen monográfico) siempre que se indique la publicación inicial en esta revista.
- Se permite y recomienda a los autores/as difundir su obra a través de Internet (p. ej.: en archivos telemáticos institucionales o en su página web) antes y durante el proceso de envío, lo cual puede producir intercambios interesantes y aumentar las citas de la obra publicada. (Véase El efecto del acceso abierto).
