Los «Pandora Papers»: delito fiscal, blanqueo de capitales y ¿secreto profesional?

  1. Alfonso García Moncó 1
  2. Mónica Arenas Ramiro 1
  1. 1 Universidad de Alcalá

    Universidad de Alcalá

    Alcalá de Henares, España

    ROR https://ror.org/04pmn0e78

La Ley privacidad

ISSN: 2659-8698

Year of publication: 2021

Issue: 10

Type: Article

More publications in: La Ley privacidad


The reality that has become evident with the so‐called «Pandora Papers», as it happened before with the so‐called «Panama Papers», is well known. Outside the «media spotlight» it is about the use of tax havens and the abuse of legal personality to hide the ownership and origin of all kinds of assets and rights through «money laundering» of which tax crime is, in most cases, a consequence. In order to address the problem, this paper uses two perspectives of analysis: the first is dedicated to the examination of the regulations applicable to money laundering and the obligations arising therefrom for professionals and businessmen; and the second is used to study the implications of professional secrecy and data protection for this phenomenon. Both perspectives are coordinated in order to carry out an integral study of the subject because they cannot be understood without each other.