La utilización de empresas pantalla para el lavado de activos en el Ecuador. Análisis del caso 17U05-2023-00016

Abstract

Money laundering is constituted as a problem that affects the integrity of global financial systems, this combined with the use of corporate entities as a screen to facilitate its development; these entities are characterized by the lack of real economic activity and have the purpose of hiding the origin and traceability of the operations that are carried out on their behalf with funds of illicit origin, in addition to covering up the final beneficiary of these activity. Throught normative, jurisprudential, doctrinal and even comparative law analysis, it is intended to examine the activity carried out by the screen companies throughout the process of money laundering in all its stages in addition to their mode of operation within the national economic and financial system.