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El secreto bancario. Aspectos históricos y problemática actual

Keywords: bank secrecy, money laundering, tax havens, offshore financial centers.

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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.

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