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Item type:Publication, Respuestas del Estado peruano frente al crimen organizado en el siglo XXI(Universidad Icesi, 2020-05-01)The fight against organized crime has become one of the priorities of the Peruvian State's criminal policy. As a result, the Peruvian government has approved different measures to control this phenomenon. The aim of this paper is to describe, from a theoretical and empirical approach, the overall picture of the manifestations of organized crime in Peru and the State's responses to control it. In this context, it is proposed to identify the existence, or not, of sufficient elements to configure an efficient general policy against organized crime. In order to do so, a legislation and records review was carried out, which allows to critically assess the progress and challenges of the State's responses to face and sustain a more efficient policy of control and fight against criminal organizations in Peru.1 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, Tax Rules on Wealth Imbalance and the Investigation of Money Laundering in Peru(Policia Nacional de Colombia, 2023-05-01)This study aims to evaluate the feasibility of using the tax methodology for determining unjustified increases in assets in money laundering cases heard in the courts. It also seeks to identify the errors made by the Tax Authority with the purpose of ascertaining whether these errors could hinder the successful application of the methodology in investigations of money laundering cases. In order to achieve these objectives, a mixed research methodology was conducted that included the analysis of rulings issued during the years 2020 and 2021 by the Peruvian Tax Court and sentences issued by the judiciary. This was complemented by semi-structured interviews with experts from the public sector, academia and accounting with relevant experience on the subject. The study found that there are some practical issues in the application of the methodology that can be overcome and that do not represent an insurmountable constraint. The study also found that the tax methodology allows for a more effective clarification of asset imbalances, and concludes that, once implementation errors have been overcome, the tax methodology can be feasibly employed to the benefit of money laundering investigations.6 - Some of the metrics are blocked by yourconsent settings
Item type:Publication, 1