Resumo

GAGGERO, Alejandro  e  GARCIA ZANOTTI, Gustavo. La internacionalización empresaria como facilitadora de la fuga de capitales: el caso del grupo Vicentin. Pampa [online]. 2022, n.26, e0056. ISSN 2314-0208.  http://dx.doi.org/https://doi.org/10.14409/pampa.2022.26.e0056.

This paper aims to analyze the relationship between business internationalization and capital flight based on a case study of the national group Vicentin, one of the main agribusiness groups in Argentina that went into default in 2019. The investigation use accounting documentation from multiple companies that integrate the economic group, including subsidiaries located in tax shelters. This information allows knowing the set of commercial and financial links between the companies. The article analyzes the transformation of the corporate structure of Vicentin and the different types of intra-group transactions that are used to transfer surpluses abroad: manipulation of transfer prices in foreign trade, purchase-sale of companies with related parties and the concretion of intra-firm loans, as the most relevant.

Palavras-chave : business internalization; capital flight; tax shelters.

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