13:03 Sep 18, 2009 

Asset laundering or laundering of assets

Asset laundering

As discussed, inducing taxpayers to declare hidden assets, have been important in, for example, India. Declaration of assets can enhance taxpayer compliance subsequent to an amnesty since their asset are now known to tax authorities.
http://web.worldbank.org/WBSITE/EXTERNAL/TOPICS/EXTPUBLICSEC...

Tax Amnesty as **Anti-Laundering** Devices

This article analyzes the effect of one-time tax amnesty intended to induce private citizens to voluntarily declare black accumulated from past tax evasion. Journal of Law Economics and Organization
http://www.jstor.org/pss/765118

21:23 Sep 17, 2009 

I understand what the asker needs as "legitimación de capitales (assets and rights)" (in English); "undeclared assets" would not apply because the law describes how to "legalize" the undeclared assets. The point is the "tax legalization", not the undeclared assets.

20:31 Sep 17, 2009 

la tenencia ... en el exterior ... de moneda nacional, extranjera y demás bienes en el país, en las condiciones previstas en el presente título...

Un CONTEXTO interesante son justamente "las condiciones previstas en el presente título", o sea la naturaleza de las mismas, para poder determinar si cabe "lavado de dinero" o "undeclared assets".

20:04 Sep 17, 2009 

This law has several parts, one of which is Moratorium. I am asking about another section in which the procedure to declare those assets is explained under the title "Blanqueo de capitales". Thank you.

19:01 Sep 17, 2009 

This sounds to me like some kind of moratorium. As others have said, 'blanqueo/lavado de dinero/capitales' is money laundering.

In addition to encouraging the repatriation of capital deposited abroad and the declaration of funds held in Argentina that previously had been concealed from tax authorities, the law also establishes a moratorium on taxes owed by companies before 2008 - reducing the amount of interest owed and cutting the amount of tax due - and encourages companies to regularize the status of informally contracted workers.

"Assets and money that remain abroad (but are declared to Argentine tax authorities) will be taxed at a special rate of 8 percent, while those that are (repatriated to) Argentina (and placed in bank accounts) will be taxed at 6 percent," Echegaray said, adding that for those who channel their funds into productive investments the rate will be 1 percent.
http://www.laht.com/article.asp?CategoryId=14093&ArticleId=3...

18:51 Sep 17, 2009 

Lavado de dinero - Wikipedia, la enciclopedia libre
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El lavado de dinero (también conocido en algunos países como lavado de capitales, lavado de activos, blanqueo de dinero, blanqueo de capitales o ...
es.wikipedia.org/wiki/Lavado_de_dinero - Cached - Similar

18:35 Sep 17, 2009 

All references use "money laundering".