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Theodore Banks is a partner at Scharf Banks Marmor LLC in Chicago, and President of Compliance & Competition Consultants, LLC. He is the editor of the Corporate Legal Compliance Handbook, published by Wolters-Kluwer, and an adjunct professor at Loyola University Chicago School of Law, where he teaches corporate compliance. This article is based on a presentation to the University of Denver Sturm College of Law (March 2015).

Folker Bittmann is a chief prosecutor and has served as head of the Public Prosecutor’s Office in Dessau-Roßlau, Germany since 2005. Prior to his current position, he worked as a lawyer in Heidelberg, a prosecutor in Darmstadt and Frankfurt, and a chief prosecutor in Halle/Saale. He is the editor and author of a handbook on criminal insolvency law, as well as an author of various articles on property law, white-collar crime, and criminal procedure law. Additionally, he is an advisor to an association on white-collar crime (Wirtschaftsstrafrechtliche Vereinigung e.V.) and is a member of the practice group of the Center for Criminal Compliance at the University of Gießen.

Amir S. Dhillon was a student on the inaugural LWOW X program in 2014 and later became the first LWOW Jim Ferraro Intern. Amir’s active participation and experiences as a student and intern in LWOW X led him to Axiom, where he works as the Lawyer Development Coordinator in the London office. Most recently, Amir has become the first ever Alumni Officer for LWOW and is excited for his third year involved with the program. In his spare time, Amir enjoys writing and playing music (especially Heavy Metal), hobby photography and his never-ending quest for the ultimate burger (and cocktail).

Thomas Fox is the Principle of Advanced Compliance Solutions and practices antibribery/anti-corruption compliance in Houston, Texas. He is the author of several books dealing with anti-bribery and anti-corruption, including most recently Doing Compliance: Design, Create, and Implement an Effective Anti-Corruption Compliance Program. He is the Founder and Editor of the FCPA Compliance and Ethics Blog, is a Contributing Editor to the FCPA Blog, a Contributing Writer to Compliance Week, is a featured contributor to Corporate Compliance Insights (CCI) and is a Columnist for the Society of Corporate Compliance and Ethics (SCCE) magazine. He is the author of numerous articles on the FCPA, UK Bribery Act and compliance and ethics. He is also an internationally recognized speaker in the field of anti-bribery and ant-corruption compliance.

John P. Giraudo is a Henry Crown Fellow of the Aspen Institute. He has been the chief compliance officer of several global companies, including The AES Corporation and Tessera Technologies, Inc. He is a Compliance Thought Leader for the University of Miami Law School’s program LawWithoutWalls.

Peter Kurer is a partner with the private equity firm BLR. He studied law and political science at the University of Zurich and the University of Chicago, and started his professional career with the international law firm Baker & McKenzie, where he became a partner in 1985. In 1990, Peter Kurer was a founding partner of the Zurich law firm Homburger, where he headed the corporate law practice group. He specialized in M&A and corporate law and also served on a number of boards of public and private companies. In 2001, Peter Kurer joined UBS as general counsel and member of the group executive board. He served as chairman of the bank during the crisis of 2008–2009 and then retired. He also is chairman of Swiss book publisher Kein & Aber, sits on a number of boards and acts as a independent adviser. Peter Kurer writes and speaks frequently on M&A topics, corporate governance issues, and legal and compliance risk management. His new book, Legal and Compliance Risk: a Strategic Response to a Rising Threat for Global Business, was published by Oxford University Press in February 2015.

Marcia Narine is an Assistant Professor of Law at St. Thomas University in Miami, Florida. She also consults on compliance and governance matters for MDO Partners in Miami, and on compliance program design, employment law, supply chain issues, and data protection for LRN. She has previously taught at University of Missouri-Kansas City, and prior to joining academia, she served as the Deputy General Counsel, Vice President Global Compliance and Business Standards, and Chief Privacy Officer of Ryder, a global Fortune 500 transportation and logistics company. She spent ten days in Cuba meeting with lawyers, business people, and others in June 2015 and has consulted with companies that wish to do business in Cuba.

Este trabajo examina los procesos de tipificación penal de las figura de femicidio / feminicidio en las legislaciones latinoamericanas, procesos que se ha producido desde el año 2007 hasta la actualidad, con el objeto de determinar los efectos que estas leyes tienen sobre la garantía de los derechos fundamentales de las mujeres y el cumplimiento de las obligaciones de los Estados frente a la violencia contra las mujeres, así como su relación con el activismo y teorías feministas que han dado sustento a dichos conceptos. En el primer capítulo, se describen y analizan los estudios y planteamientos feministas sobre los homicidios de mujeres, contextualizándolos dentro de la evolución del trabajo teórico, político y jurídico respecto de la violencia contra las mujeres, y subrayando los factores que han incidido en este desarrollo específicamente en Latinoamérica incluyendo el surgimiento y la utilización de los conceptos femicidio y feminicidio. En el segundo capítulo, se explican y analizan las principales controversias relativas a la justificación jurídica de la tipificación de figuras como el femicidio / feminicidio, en particular desde la perspectiva del derecho penal, constitucional y el marco internacional de derechos humanos. En el tercer y cuarto capítulo se aborda la descripción de los procesos de tipificación del femicidio / feminicidio en los países latinoamericanos que lo han aprobado: Costa Rica, Guatemala, Colombia, Chile, México, El Salvador, Nicaragua y Perú. Estos procesos se sitúan histórica y políticamente dentro de las reivindicaciones feministas sobre a la violencia contra las mujeres en cada país y a nivel regional, incluyendo las controversias jurídicas y políticas que su tipificación e incipiente aplicación han generado. Finalmente, en el quinto capítulo se esbozan las primeras valoraciones que se hacen en los diversos países respecto de la vigencia y aplicación de estas nuevas leyes, principalmente desde la perspectiva de activistas feministas, así como de juristas y agentes del sistema judicial. / This document examines the processes of criminalization of the femicide / feminicide in Latin American legislations, processes that have occurred since 2007. The main objective is to determine the effects these laws have on women's fundamental rights and on the fullfilment of State’s obligations related to violence against women. It also examines how these laws relate to feminist activism and theories that have given support to these concepts. In the first chapter, we describe and analyze the studies and feminist approaches into killings of women, contextualizing them within the theoretical, political and legal evolution of violence against women, and highlighting the factors that have influenced this development specifically in Latin America, including the emergence and use of concepts femicide and feminicide. The second chapter explains and analyzes the main disputes concerning the legal justification for the classification of figures such as femicide / femicide, particularly from the perspective of criminal, constitutional and international human rights law. The third and fourth chapters deal with the descriotion of a the processes of criminalization of femicide / feminicide in those Latin American countries that have approved this new crime: Costa Rica, Guatemala, Colombia, Chile, Mexico, El Salvador, Nicaragua and Peru. These processes are historically and politically located within feminist claims about violence against women in each country and also at regional level, including the legal and political disputes that its criminalization and emerging application have generated. Finally, the fifth chapter outlines the first assessments that are made in various countries regarding the validity and application of these new crimes, mainly from the perspective of feminist activists and lawyers, as well as agents of the judicial system.

El presente trabajo tiene por objetivo el estudio sistemático de los efectos jurídicos que el proceso penal por delito contra la Hacienda Pública produce sobre los procedimientos tributarios de liquidación y recaudación. Para ello, las cuestiones a tratar se organizan en cinco Capítulos. Los tres primeros, dedicados a la fase previa al proceso penal, tienen como denominador común la denuncia administrativa del delito contra la Hacienda Pública. Los dos siguientes, dedicados a la fase posterior al proceso penal, tienen como referencia la ejecución de la sentencia condenatoria. El Capítulo Primero examina las normas procesales y tributarias mediante las cuales se establecen las características formales de la denuncia cuando los hechos denunciados ponen de manifiesto la posible comisión de una defraudación tributaria delictiva. Para ello, se analiza: el procedimiento administrativo que se sigue para adoptar la decisión de denunciar, el contenido del expediente, el momento en que debe denunciarse la existencia de indicios de delito, el órgano competente para comunicar la noticia delictiva al juez o al Ministerio Fiscal, y las garantías constitucionales del contribuyente a quien se imputa la comisión de un delito contra la Hacienda Pública. El Capítulo Segundo se centra en el análisis de los efectos jurídicos que el inicio del proceso penal produce sobre el procedimiento inspector y el procedimiento sancionador tributario. Para ello, en primer lugar, examina las normas mediante las que se expresa el principio de no duplicidad sancionadora (non bis in idem) en el ámbito tributario y las normas procesales que reflejan la preferencia del proceso penal respecto a cualquier procedimiento administrativo que pueda interferir la actividad del órgano judicial. En segundo lugar, estudia los efectos de la prejudicialidad tributaria y de la cosa juzgada en el proceso penal por delito contra la Hacienda Pública; y, finalmente, concluye explorando las posibilidades que la normativa actual ofrece para sustituir el actual modelo de preferencia penal absoluta por un modelo de preferencia penal limitada en el que la tutela penal de la Hacienda Pública no resulte incompatible con la autotutela administrativa del crédito tributario El Capítulo Tercero se dedica íntegramente al estudio de la regularización voluntaria de una defraudación tributaria constitutiva de delito contra la Hacienda Pública, haciendo especial hincapié en la incidencia del comportamiento postdelictivo del obligado tributario en el deber de denunciar al que están sujetos los funcionarios y autoridades de la Administración tributaria. El Capítulo Cuarto tiene por objeto desarrollar el régimen jurídico de la ejecución administrativa de la sentencia condenatoria por delito contra la Hacienda Pública. Para ello, se estudian las normas tributarias y procesales mediante las que se regula el tránsito desde la fase judicial a la fase administrativa a fin de que sean los órganos de la Administración tributaria quienes se encarguen de la exacción de la responsabilidad civil derivada del delito contra la Hacienda Pública. Finalmente, en el Capítulo Quinto se plantean las especialidades jurídicas derivadas de la gestión recaudatoria de la deuda que, en concepto de indemnización, viene obligado a satisfacer el condenado por un delito contra la Hacienda Pública. Para ello, se examinan las diferentes fases del procedimiento de recaudación en vía de apremio y su adaptación a la ejecución forzosa de una deuda que, si bien tiene su origen en la realización del hecho imponible, por la naturaleza jurisdiccional del título en el que se practica la liquidación, no se ajusta a los criterios interpretativos habitualmente utilizados al tratar de la autotutela ejecutiva del crédito tributario. / This thesis systematically analyses the legal effect that criminal proceedings have on the administrative procedures to assess and collect tax when a criminal offence against the Treasury (delito contra la Hacienda Pública) has been committed. The matters raised are dealt with in five chapters. The first three, dedicated to the pre-trial phase, all relate to the criminal complaint made by the public authority. The next two, dedicated to the post-trial phase, refer to the enforcement of the criminal judgment. Chapter Onexamines the tax and procedural legislation that regulates the formal requirements to report a criminal offence of tax fraud when the facts seems to indicate that such an offence may have been committed. The administrative procedure followed to take the decision to file the complaint is analysed, as well as the investigations carried out by the tax authorities, the moment when the existence of evidence of a crime should be reported, the competent body to communicate the decisions to the judge or prosecutor, and the constitutional protection granted to the taxpayer who is accused of committing a crime against the Treasury. Chapter Two focuses on the analysis of the legal effects that the criminal proceedings have on the tax inspection and sanction proceedings. First, the legislation regulating the principle of non-duplication of penalties for tax offences is examined together with the procedural rules that establish that criminal proceedings take precedence over any ongoing administrative proceedings that could interfere with the criminal court’s activity. Secondly, the effects of preliminary issues of law on the tax proceedings and res judicata on the criminal proceedings are considered. Finally, I explore the possibilities that current legislation provides for replacing the current model, which suspends all other proceedings until the criminal proceedings have concluded, with a model that allows the administrative proceedings to run in parallel with the criminal prosecution, so allowing the Treasury to collect the tax owed sooner. Chapter Three is devoted entirely to the study of the voluntary “regularisation” of these criminal offences, with particular emphasis on how the taxpayer’s behaviour after the offence is committed influences the tax authorities and officials in their duty to report the offence. Chapter Four aims to develop the legislation on the administrative enforcement of criminal judgments finding a taxpayer guilty of an offence against the Treasury by analysing the procedural and tax legislation that regulates the process of passing on to the tax authorities the task of collecting the tax owed and enforcing the civil liability of the guilty taxpayer. Finally, Chapter Five looks at the issues that are posed by the process that must be followed to collect the damages that the taxpayer convicted of an offence against the Treasury must pay. We examine the various stages in the tax authorities’ debt collection procedure and how it can be adapted to the collection of these damages that, while related to taxable transactions, do not meet the criteria commonly applied when collecting tax debts because they derive from a court judgment.