Brazil: Complejidad de cumplimiento en Brasil y Latinoamérica

Last Updated: 11 October 2018
Article by TMF Group

Brasil y otros países latinoamericanos son ejemplos de qué tan complejo puede ser el cumplimiento en diferentes jurisdicciones.

Las compañías multinacionales enfrentan un creciente número de regulaciones y se requiere que cumplan con las obligaciones en cada jurisdicción alrededor del mundo. La complejidad del cumplimiento varía mucho dependiendo del país en el que opera su negocio. El Índice de Complejidad de Cumplimiento Corporativo 2018 clasifica 84 países alrededor del mundo de acuerdo a su dificultad de adhesión a los requisitos de cumplimiento. Ello incluye la cantidad y el tipo de información que las compañías deben reportar a las autoridades locales así también como el cumplimiento con las regulaciones nacionales.

Varios países de Sudamérica, incluyendo Brasil, clasificaron entre las primeras diez posiciones del Índice, lo que significa que son algunas de las naciones más complejas para el cumplimiento corporativo. Brasil clasificó en la posición 7 a nivel global y en la segunda posición en Las Américas.

Brasil

La situación política de Brasil y las próximas elecciones, así también como los cambios de procesos al registrar compañías, suman complejidad al país. Ello puede generar dificultades para las personas de negocios al mantenerse en cumplimiento. La gran burocracia que existe en Brasil podría intentar facilitar los procesos mediante la implementación de nuevas regulaciones. Sin embargo, ello trae nuevos desafíos durante el comienzo de los procesos. Para Marco Sottovia, presidente de TMF Brasil, el escenario general de la complejidad está lejos de ser uniforme. "Vale la pena destacar que la forma en la que se implementan las regulaciones difiere entre países. En el caso de Brasil, el hecho de que sea el segundo país en Latinoamérica en términos de complejidad refuerza el enorme movimiento de las compañías para reestructurar su área de cumplimiento y ser más transparentes luego del periodo de dificultades. Y esa continuación afecta directamente el nivel de complejidad, dejándola al máximo", destaca.

Sudamérica

Otras de las jurisdicciones más complejas se agruparon en Sudamérica, tales como Argentina, Uruguay, Perú, Venezuela y Colombia. Estos países clasificaron entre los 25 más complejos a nivel global.

Algunas razones de esta complejidad son que estos países sudamericanos recibieron muy poca inversión en infraestructura digitales en comparación con otros países latinoamericanos. Sus procesos son más burocráticos, además de su complejidad. Algunos países como Brasil, Uruguay y Argentina están trabajando para establecer iniciativas regulatorias globales, empujándolos incluso hacia una mayor complejidad en términos de cumplimiento. Uruguay ha implementado iniciativas regulatorias globales, tales como UBO (Ultimate Beneficiary Owner, en inglés) y ECR (Estándar Común de Reporte), lo cual aumentó significativamente la complejidad al hacer negocios en el país. Asimismo, Uruguay ha implementado regulaciones de anti lavado de dinero.

Centroamérica

La complejidad de cumplimiento no es la misma solo porque los países sean limítrofes. Algunos de los países menos complejos para hacer negocios son Honduras y Nicaragua ubicados en Centroamérica. Asimismo, algunos de los más complejos, como Costa Rica, también se encuentran allí.

Honduras clasifica como la jurisdicción menos compleja en Las Américas y como una de las menos complejas a nivel global, debido a su falta de requisitos en relación al trabajo de secretariado corporativo. Las compañías no necesitan realizar muchas presentaciones de informes. El país ha trabajado para aplicar nuevas políticas a fin de prevenir actividades ilícitas para que en el futuro ello aumente la complejidad de los procesos financieros.

Sin cambios recientes en la legislación o en nuevos procesos regulatorios en Nicaragua, el país es uno de los menos complejos en términos de cumplimiento corporativo.

La elevada posición de Costa Rica en el índice se debe parcialmente al estado de la nación como líder en la implementación de mejores prácticas para la transparencia global, tales como los esquemas del ECR (Estándar Común de Reporte) y BEPS (Base Erosion and Profit Shifting, en inglés), que tienden a aumentar la carga de cumplimiento en las compañías, así también como el poder de reglamentaciones y el rol activo que juegan las instituciones regulatorias en comparación con otros países de la región. "Es el único país en la región que ha implementado leyes alrededor de BEPS y ECR", menciona Lyndsey Wheeler, Mid-Americas Managing Director en TMF Group. "También hemos visto mucha actividad en los últimos años en otras áreas regulatorias".

Contáctenos

La complejidad corporativa varía mucho en Latinoamérica y los ejecutivos y equipos legales necesitan tenerlo en cuenta al operar en estas jurisdicciones. Trabajar con un experto local en secretariado corporativo como TMF Group, con presencia en todos estos países, permite a las compañías alcanzar nuevas alturas y enfocarse en su negocio principal.

Descargue el Índice de Complejidad de Cumplimiento Corporativo 2018

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