Resumo

ALARCON MORALES, Juan David. Legal alternatives to avoid the flow of capital to tax havens  . Rev. Jur. Der. [online]. 2017, vol.6, n.7, pp. 153-168. ISSN 2413-2810.

Summary States, in order to achieve their goals and generate greater growth of their economy, require private investment, but sometimes the public interest is disadvantaged due to the great comparative advantages of tax havens, mainly in data protection, confidentiality in the formation of mercantile companies, bank secrecy, low or null taxation, flexible regulations, among others. The creation of a capital trust or the formation of mixed economy companies with a defined corporate purpose, whose autonomous patrimony is imprescriptible, inviolable and unaffectable by any precautionary measure, can be part of the legal alternatives to encourage national private investment and thereby to avoid capital flíght.

Palavras-chave : Tax haven; Capital trust; Offshore socíeties; Investments,; Capital flow.