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Due to the scandals of corruption related to the offshore accounts of different people linked to the public and private sphere, which have been discovered in recent years, this research aims to verify the predictive capacity of an alternative methodology to the classification that divides jurisdictions into tax havens or not, that notoriously has not been effective. Specifically, it has been analyzed whether the Financial Secrecy Index (FSI), which is calculated every two years, turns out to be a determinant factor on Foreign Direct Investment (FDI) of positive net inflows. The method with which it has worked has been a multiple linear regression at global level, and from developed and emerging jurisdictions (separately), in the period after the global economic crisis (2011-2015). The main conclusion obtained from the study is that there is a positive and significant relationship between the value of the FSI and the positive net inflows FDI, only on a global scale.

El secreto financiero como factor de la inversión directa extranjera