Análisis crítico de los paraísos fiscales para las ciencias económicas en Colombia

Abstract

Globally, a problem has been identified in different countries, such as money laundering, corruption, tax evasion and tax avoidance, largely because there are territories that offer attractive tax advantages to investors, which consist of low or zero tax rates, bank secrecy and lack of information exchange. The objective of this research is to critically analyze the use and effect of tax havens that affect the sustainable development of the country, in order to help economic science professionals to take more effective measures to motivate or stimulate domestic and foreign investment. The methodology followed was to develop the research work through four stages, taking into account in the first phase the review of the textual references, followed by a study on tax havens through the RAE matrix where we sought to capture an analytical summary of the situation; in the second phase we described step by step the registration of an offshore company to determine the feasibility of the incorporation in an offshore jurisdiction through a report; In the third phase, we sought to analyze a tax haven in Latin America in EU in order to learn about its use, practices and tax treatment by means of a case study and from there deduce as the fourth phase the most effective measures to motivate or stimulate domestic and foreign investment in the country