Resumo

OROZCO GONZALEZ, Ivonne Alejandra. Controlling Beneficiary and Effective Control Against Tax Crime. Bol. Mex. Der. Comp. [online]. 2023, vol.56, n.166, pp.171-202.  Epub 30-Jul-2024. ISSN 2448-4873.  https://doi.org/10.22201/iij.24484873e.2023.166.18910.

This document explains the origin of the controlling beneficiary in Mexican tax legislation, the scope of effective control and the consequences of the exchange of this information internationally in the face of tax crime. The objective of this article is to define the controlling beneficiary in Mexico, address its origin at the international level and whether its incorporation into our current tax legislation is constitutional. The hypothesis is if the law that regulate the public registry of the controlling beneficiary and if the sanction established in the Federal Tax Code is unconstitutional.

The methodology applied is the qualitative case study method, since it is intended to analyze through comparative law the introduction of the figure of controlling beneficiary, identifying the norms that originate it and its consequences, to confirm or reject the hypothesis about whether said figure it is constitutional or not, according to Mexican and international law.

Palavras-chave : controlling beneficiary; corporate veil; effective control; dismissal of legal personality; international treaties; human rights; tax crimes.

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