Brazil: Más movimientos hacia la transparencia global en Curazao a medida que CRS entra en vigencia

Last Updated: 16 May 2018
Article by Evert Rakers

Podría decirse que pocos países se verán afectados tanto por el Estándar Común de Reporte (CRS) de la OCDE como aquellas jurisdicciones consideradas "paraísos fiscales". Sin embargo, en Curazao, acogemos este paso adicional hacia una mayor transparencia.

Siempre que cumpla con los impuestos, la fecha límite para el primer informe no debe ser una preocupación para usted; es solo un paso más hacia la transparencia global, al igual que los procesos Conozca a su Cliente (KYC) que todos llevamos a cabo. Los días en que podía establecer una empresa 'offshore' y ocultar dinero han terminado. Antes, había muchas estructuras internacionales establecidas para individuos privados para la estructuración tributaria, pero hoy en día las estructuras internacionales se están utilizando menos para impuestos, y más para fines de protección de activos y planificación patrimonial.

Se trata de una mayor transparencia, y creo que ayuda a nivel internacional y especialmente a la imagen que tenían las islas o paraísos fiscales. Aún así, al final, es una carga regulatoria adicional.

¿Qué es CRS?

El Estándar Común de Reporte (CRS, por sus siglas en inglés), aprobado por el Consejo de la OCDE en el 2014, hace un llamado a las jurisdicciones para que obtengan información de sus instituciones financieras y automáticamente intercambien esa información con otras jurisdicciones anualmente. Como TMF Group informó anteriormente, no hay dos países iguales, y aunque CRS proporciona un enfoque coherente sobre qué instituciones financieras deben participar, cómo se presenta la información financiera, las cuentas informadas y los procedimientos de diligencia correspondiente, la implementación variará a través de las diferentes jurisdicciones.

Curazao originalmente se encontraba en la lista de "early adopters", pero fue transferido a la lista de adoptantes tardíos (late adopters), y tiene fijada como fecha límite para la presentación de informes de CRS el 31 de marzo de 2018.

¿Quién se ve impactado?

Cualquier entidad legal, incluyendo los Fideicomisos, que exista en un país que se haya suscrito a CRS se verá afectada por esta regulación, que incluye entidades de clientes y entidades internas, entre otras. Es responsabilidad de los directores asegurarse de que las empresas cumplan. Digo "cualquier entidad legal se verá afectada" porque, si bien en apariencia la regulación parece simple- impacta a las instituciones financieras - la definición de institución financiera en este caso puede ser confusa.

Cada entidad debe seguir ciertos pasos para determinar si está cualificada como institución financiera o no, y cada país tiene sus propias pautas para CRS. Entre los por seguir está el análisis de los estados financieros, los organigramas y la actividad de la entidad. Algunos son realmente obvios: un banco es obviamente una institución financiera, lo mismo que una compañía de seguros, pero no son las únicas instituciones financieras. Si la empresa, por ejemplo, tiene una cuenta de inversión administrada por un tercero que es una institución financiera, entonces la entidad misma se convierte en una institución financiera. Eso puede ser una sorpresa para algunos, pero si su entidad se clasifica como una institución financiera, entonces tienen la obligación de reportar.

¿Qué se debe informar?

Los afectados deben informar las cuentas financieras de la institución financiera a las autoridades locales. Esa información, junto con los detalles de las personas en control, que a menudo son los beneficiarios finales (UBO, por sus siglas en inglés) de la estructura, se compartirá con las autoridades locales y con el país de residencia fiscal de las personas en control, si ese país también se ha registrado en CRS.

¿Por qué está pasando?

CRS es otro componente de la transparencia global, un esfuerzo para que sea imposible ocultar los fondos no declarados. En el pasado, las personas podían establecer una empresa en el Caribe, colocar activos allí y hacer que una empresa fiduciaria lo administrara, y los propietarios reales no serían visibles. Obviamente, si corresponde, los UBO tienen la obligación incluir en sus declaraciones de impuestos que poseen activos en un país extranjero, pero otros no.

Si usted es propietario de una empresa de Curazao y tiene activos no declarados allí, y se considera una institución financiera para fines de CRS porque su cuenta de inversión está siendo administrada por, como ejemplo, Merrill Lynch, toda la información se compartirá con las autoridades locales en su país de residencia fiscal, si ese país también se ha registrado en CRS.

Pero no termina ahí. Si tiene una cuenta bancaria en un país de CRS, entonces el banco local se considera una institución financiera y ese banco también tendrá que informar sobre sus cuentas financieras, es decir, las cuentas bancarias en sus libros. Si es en nombre de una empresa, cuestionarán a las personas en control e intercambiará información.

TMF Curazao y CRS

Estamos adoptando esta tendencia hacia la transparencia global. Tomamos en serio el cumplimiento, y creamos un equipo dedicado en Curazao para realizar clasificaciones de CRS, asegurando que tengamos la calidad de personal adecuada y las herramientas disponibles para hacerlo de manera eficiente y correcta. Estamos haciendo esto no solo para nuestros clientes de Curazao sino también para las Islas Vírgenes Británicas y Caimán, y para el resto de las Américas.

Contamos con un equipo especializado y nos hemos convertido en un centro de excelencia en este campo. Contacte a nuestro equipo para analizar sus obligaciones de informes de CRS.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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