Publicación:

Offshore: Los límites difusos entre paraíso fiscal, ilegalidad y productividad empresarial eficiente

Resumen

This article reflects on the commercial, regulatory, and administrative factors of the constitution of Offshore companies, specifically in Panama, by Colombian entrepreneurs and investors. The fundamental purpose of this exercise, framed in a descriptive methodology, which is based on the information that entities related to the formation of this type of companies develop in this regard, is to clarify, based on the basic notions related to the concepts of Offshore and tax haven, the relations between one and the other; determine the advantages and benefits of the first, warn about the possible legal risks that may be incurred in both cases and; finally, to offer a procedural framework that provides the reader with the guidelines for the constitution of a productive Offshore in commercial terms, complying with the regulatory standards required at the international level by the corresponding control entities. For this purpose, first, the reader is contextualized and the basic definitions of the topic are introduced; Then, based on the Panama Papers case, the concepts are developed, linked to the three proposed approaches (the normative, the commercial and the administrative); finally, a conclusive analysis is generated related to the impacts, risks and advantages of this business model.