Brazil: Complexidade de Compliance no Brasil e na América Latina

Last Updated: 1 February 2019
Article by Raimundo Diaz

Brasil e outras nações latino-americanas são exemplos de quão complexo o compliance pode ser em diferentes jurisdições

Empresas multinacionais estão enfrentando uma variedade de novas regulações em constante crescimento e precisam cumprir suas obrigações em cada jurisdição em que operam no mundo. A complexidade de compliance varia muito dependendo do país onde se opera. O Índice de Complexidade de Compliance 2018 classificou 84 países no mundo todo de acordo com a dificuldade de adesão aos requerimentos de compliance. Foram avaliados o tipo e a quantidade de informação que empresas deveriam reportar a autoridades locais assim como a complexidade estar em compliance com regulações nacionais.

Muitos países na América do Sul, incluindo o Brasil, estiveram entre os dez primeiros no índice. Isso significa que são algumas das nações mais complexas do mundo em termos de compliance corporativo. O Brasil ficou na 7ª posição globalmente e em 2º nas Américas.

Brasil

A situação política do Brasil e as eleições iminentes, assim como mudanças de procedimento no registro de empresas adicionam à complexidade do país. Isso pode dificultar que empresários se mantenham em compliance. A grande burocracia do Brasil pode estar tentando facilitar as coisas através da implementação de novas regulações, mas ela traz novos desafios durante a fase inicial do processo. Para Marco Sottovia, presidente da TMF Group no Brasil, o cenário geral de complexidade está longe de ser uniforme. "Vale notar que a maneira com que as regulações são implementadas diferem de país para país. No caso do Brasil, o fato de que é o segundo país na América Latina em termos de complexidade reforça o enorme movimento de empresas para reestruturar suas áreas de compliance e para serem mais transparentes depois do período problemático. E esta retomada afeta diretamente o nível de complexidade, deixando-o mais alto," destaca.

América do Sul

Algumas das outras jurisdições complexas foram agrupadas na América do Sul, tais como Argentina, Uruguai, Peru, Venezuela e Colômbia. Estes países ficaram entre os 25 mais complexos globalmente.

Algumas das razões para esta complexidade é que as nações sul americanas receberam pouco investimento em infraestrutura digital em comparação com outros países latino americanos. Seus processos são mais burocráticos, o que adiciona à sua complexidade. Alguns destes países, como Brasil, Uruguai e Argentina, estão trabalhando para introduzir iniciativas regulatórias globais aos seus livros de estatutos, o que tende a levar a uma complexidade ainda maior em termos de compliance. O Uruguai implementou iniciativas regulatórias globais, tais como a Ultimate Beneficial Owner (UBO) e o Padrão Comum de Relatórios (CRS), o que aumentou significativamente a complexidade de se fazer negócios no país. A nação também estabeleceu regulações contra a lavagem de dinheiro.

América Central

A complexidade de compliance não é a mesma, ainda que estes países compartilhem fronteiras. Alguns dos países menos complexos para se fazer negócios são Honduras e Nicarágua, localizados na América Central. Enquanto um dos países mais complexos, a Costa Rica, está também na mesma região.

Honduras é a jurisdição menos complexa nas Américas e umas das menos complexas globalmente por causa de sua falta de requerimentos em termos de corporate secretarial. As empresas não precisam fazer muitos relatórios. O país está trabalhando para introduzir novas políticas e evitar atividades ilícitas, então, no futuro, isto deve aumentar a complexidade de processos financeiros.
Sem alterações recentes nas legislações ou qualquer outro processo regulatório na Nicarágua, este país é um dos menos complexos em termos de compliance corporativo.
A posição relativamente alta da Costa Rica no ranking é parcialmente devida ao status de líder na implementação de práticas globais de transparências como as estruturas CRS e Erosão da Base Tributável e Transferência de Lucros (BEPS) – que tendem a aumentar a carga de compliance nas empresas – assim como o relativo poder de criação de regras e papel ativo que seus corpos regulatórios desempenham em comparação a outros países da região.

"É o único país da região que implementou leis para tanto o BEPS quanto para o CRS," afirma a Diretora Geral da América Central, Lyndsey Wheeler. "Também observamos bastante atividade nos últimos anos em outras áreas regulatórias."

Fale conosco

A complexidade de compliance varia na América Latina e empresários e times legais precisam levar isso em conta quando operando nestas jurisdições. Usar experts em corporate secretarial locais, tais como os da TMF Group em qualquer destes países, permite que empresas atinjam novos patamares e foquem em suas atividades principais.

Baixe o Índice de Complexidade de Compliance 2018.

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