It's a major double-cross when former police officer Brian O'Conner teams up with his ex-con buddy Roman Pearce to transport a shipment of "dirty" money for shady Miami-based import-export dealer Carter Verone. But the guys are actually working with undercover agent Monica Fuentes to bring Verone down.

Set during the unsettling disappearances in Buenos Aires during the dictatorship of the 1970s, the film involves theater director Carlos Rueda and his wife Cecilia. Shortly after Cecilia writes an editorial commentary questioning the mysterious abductions, she is herself abducted and taken into police custody.