Centros Financieros Offshore

Abstract

As a result of financial deregulation and the increasing mobility of international financial flows, offshore financial centers have been consolidated within the dynamic global economy, generating benefits to both users and critics regarding its instrumentalisation to finance criminal activities and terrorists, in this way become a topic of interest and debate in their legal and economic aspects, so in this work is approached from the legal perspective, explaining the dynamics of its operation from the various forms that is based both national legislation and international case studies of the activities of these countries.