Worldwide: Padrão Comum de Relatórios – medidas anti-evasão

Last Updated: 1 February 2019
Article by Izabella Koeijers

Most Read Contributor in Netherlands, August 2019

O compliance com o CRS não é uma escolha; é uma obrigação. E as penas pelo não cumprimento são severas.

Mais de 100 países adotaram o Padrão Comum de Relatórios (Common Reporting Standards - CRS), aumentando o nível de transparência no mundo financeiro.

Instituições financeiras na segunda onda de países operando sob o CRS estão completando, ou completaram recentemente, suas obrigações de preenchimento. Autoridades locais nestas nações estão se preparando para trocar estas informações em setembro. Enquanto isso, a idealizadora do Padrão Comum de Relatórios – a OECD – está focada em armar os países participantes com diretivas de como neutralizar táticas de evasão do CRS.

O compliance com o CRS não é uma escolha; é uma obrigação. E as penas para o não compliance são severas. Qualquer um considerando a evasão da divulgação de informações terá punições graves – não só financeiras, mas também, potencialmente, processos criminais e danos à reputação.

Transparência financeira

"Transparência financeira" tradicionalmente significava divulgações pontuais, significativas e confiáveis sobre a performance financeira de uma empresa. Mas a lei do CRS requer especificamente que instituições financeiras (IF) divulguem informações sobre não-residentes a suas autoridades fiscais, que por sua vez compartilham esta informação com o país de origem do dono da conta.

Caso o contribuinte não queira divulgar informações sobre certos ativos, há um dilema para a IF. Qualquer instituição financeira que não reporte adequadamente provavelmente será pega. As IFs podem passar por auditorias e investigações caso não estejam realizando o due dilligence, e os processos de coleção e armazenamento de dados especificamente citados nas regras do CRS.

Medidas anti-evasão

No passo atual em que as regras de transparência financeira aumentam, há um movimento óbvio de medidas anti-evasão. A OECD recomenda que todos os países implementem Regras de Divulgação Mandatória para consultores fiscais e intermediários. Estas regras requerem que certos intermediários reportem esquemas de evasão dos CRS. O foco aqui é em práticas deliberadas que busquem evitar a divulgação, não necessariamente aqueles que não estejam em acordo com as obrigações dos relatórios.

A União Europeia (UE) iniciou um regime de divulgação mandatória, a fim de combater o uso inadequado de estruturas para evasão fiscal. A nova legislação da UE, que valerá a partir de julho de 2020, requererá que contadores, banqueiros, advogados e outros profissionais fiscais reportem certas práticas e planejamentos fiscais agressivos às autoridades de receita. Outras jurisdições devem seguir esta linha.

A OECD também está considerando o mau uso de esquemas de Cidadania/Residência por Investimento (CBI e RBI) para contornar as obrigações de reportes sob o Padrão Comum de Relatórios. Como parte de sua estratégia de cobertura de brechas no CRS, a OECD lançou um documento de consulta para avaliar o mau uso, identificar os tipos de esquemas que apresentam os maiores riscos de abuso, lembrar as partes interessadas da importância de aplicar procedimentos corretos de due dilligence para com o CRS a fim de evitar tais abusos e explicar os próximos passos que a OECD tomará para tratar o problema, assistida pelo input público.

Países que adotaram o CRS se comprometeram a implementar os Padrões de forma efetivas, traduzindo as obrigações de relatórios em leis domésticas e impondo penas ao não cumprimento delas. As punições financeiras pelo não cumprimento geralmente aumentam conforme a gravidade da ação. Ainda que o cenário de compliance varie de país para país, a OECD provê direção, a fim de nivelar o mercado. Os últimos guidelines do CRS incluem métodos para identificar instituições financeiras ou entidades que possam se enquadrar nesta classificação, métodos para identificar potenciais riscos e falhas de compliance e para monitorar investigações e sanções impostas.

As jurisdições compartilham informações sobre empresas e podem facilmente identificar falhas de compliance. Para grupos multinacionais, isso significa que a falha de compliance em um país pode ter implicações para muitos outros, destacando o risco de exposição de uma IF.

Revisões periódicas podem também ser feitas, de forma que as IFs devem submeter suas políticas e procedimentos ao órgão regulador. Podem ser impostos treinamentos a colaboradores, manutenções de registros mais rígidas e controles ou auditorias internos mandatórios. Estes últimos são geralmente recomendados como parte do programa de compliance com o CRS de qualquer entidade sujeita.

Depois da implementação do programa de compliance ao CRS, é fundamental que qualquer entidade impactada execute medidas para identificar quaisquer falhas nos procedimentos. Se você não está certo que seu programa de compliance com o CRS está forte o suficiente, ou mesmo se não consegue localizar com exatidão possíveis deficiências, agora é o momento para contratar a ajuda de experts.

Fale conosco

Se você tem dúvidas, procure a ajuda de um parceiro internacional experiente como a TMF Group. Nossos profissionais podem realizar uma revisão adequada e os ajustes necessários. Em certas instâncias, reguladores dão oportunidades de correção e ajustes às documentações a entidades. Mas, além disso, é possível que seja necessário reavaliar e validar processos ou até mesmo o status de uma entidade sob o CRS.

Precisa de mais informações? Fale conosco hoje.

Descubra como podemos ajudar nossos clientes a se adaptar a regras e regulações estrangeiras.

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