Estudio del lavado de activos desde la normativa ecuatoriana.

Abstract

The basic objective to characterize money laundering as an autonomous crime is the dismantling of transnational criminal structures. Money laundering is a crime that pretends to conceal, convert, use, possess or transfer money resulting from an illegal act, and then introduce it into the legal financial circuit, or through other types of assets. Legislation includes the prevention regime, establishing a set of obligations, such as the identification and knowledge of clients, recording and reporting of cash transactions exceeding a certain amount, reporting suspicious transactions. The phases of the laundering of assets include three stages, which are also recognized by the FATF and are: Placement or concealment, decantation or stratification and integration or reinvestment. We must mention that there are many washing mechanisms, which have appeared, whose application has made possible the legalization of resources worldwide, will state some of the most important: Money transfer companies, tax amnesties, acquisition of lotteries and games of chance, Concealment under lawful business, use of third party accounts, fictitious credits, incentives to executives of financial institutions, over-invoicing of exports, structure, complicity of financial officers, front companies, electronic transfers of money, transfers between correspondents, purchases of goods or instruments Monetary transactions, fraudulent sales of real estate, use of securities, use of businesses with a large number of cash transactions, cash loans, use of insurance surrender value.