Worldwide: Prepárese para enfrentar los desafíos del cumplimiento financiero

Last Updated: 28 June 2019
Article by TMF Group

Los CFO no pueden prever todos los desafíos al ingresar a un nuevo mercado, pero pueden prepararse para enfrentarlos.

Los reguladores globales de contabilidad e impuestos avanzan hacia la uniformidad y la armonización. Las iniciativas de transparencia tales como el intercambio internacional de la OCDE de Reportes País por País (CbCR) están vigentes en más de 77 jurisdicciones. Y aproximadamente 90 países se adaptaron completamente a los Estándares Internacionales de Reportes Financieros (IFRS). No obstante, la imprevisibilidad prevalece para un director financiero que busca establecer operaciones en un nuevo mercado.

Existen incontables diferencias operativas en los negocios transfronterizos y los requisitos locales estrictos, las leyes locales en constante cambio y la adopción de la presentación de informes digitales pueden generar desafíos.

Un plazo es un plazo

Una de las reglas fijas que las empresas enfrentan son los plazos para las presentaciones tributarias y legales. Estos plazos de vencimiento no pueden extenderse en el 63% de las 76 jurisdicciones encuestadas en el Índice Global de Complejidad Corporativa (GBCI), un informe que mide la dificultad relativa – o facilidad – de los ambientes de negocios en el mundo.

"Estos plazos ponen mucha presión en las compañías porque necesitan recolectar la información financiera necesaria y presentarla a tiempo", explica Emine Constantin, Head Global de Contabilidad y Cumplimiento Tributario en TMF Group. "Para hacer esto, deben contar con los sistemas y procesos locales adecuados y en cumplimiento", agrega.

La falta de disposición de las autoridades financieras para extender los plazos de presentación está relacionada con el creciente deseo de tener datos de las compañías en tiempo real. "Hay una tendencia global para reducir la evasión fiscal y el fraude, y la demanda de contribuyentes fiscales para participar en presentaciones en tiempo real ayuda a las autoridades a disminuirlo", menciona.

Volverse digital

La revolución digital que se extiende a través del escenario fiscal y contable global no es nueva, pero las jurisdicciones varían mucho con respecto al desarrollo de su digitalización. Se puede considerar Brasil, cuya presentación digital está muy avanzada luego de ser el país pionero en el uso de la tecnología para estandarizar la presentación de informes fiscales y mejorar la inversión extranjera. Clasificó como el tercer país más complejo para los negocios en el GBCI, por detrás de Indonesia (2) y Grecia (1).

"Brasil comenzó su viaje de digitalización en 2000, por lo cual tuvo tiempo de mejorar sus sistemas y adaptarlos a los diversos desafíos que surgieron", menciona Constantin. Otras jurisdicciones están comenzando a ser digitales. "Por lo general, comienzan con la adopción de la facturación electrónica. Italia y Hungría son dos países que recientemente lo han hecho obligatorio. A menudo, vemos que los informes electrónicos se extienden a otras áreas de la recaudación de impuestos".

La digitalización es importante, pero no es el factor clave para determinar la puntuación de complejidad corporativa de una jurisdicción desde una perspectiva de cumplimiento financiero. Si lo fuera, se podría decir que Brasil clasificaría en una posición mucho más baja que como el tercer país más complejo del mundo. "La complejidad depende de muchos factores", dice Constantin. "Se puede decir que cuando informa sus datos de manera digital en una jurisdicción, simplifica mucho el proceso, particularmente después del dolor de cabeza en la etapa de configuración inicial. No obstante, la complejidad corporativa no solo se relaciona con la forma en la que los datos se informan a las autoridades. También se trata de la frecuencia con la que cambian las leyes y, más específicamente, qué avisos reciben las empresas sobre el cambio".

Un campo de juego cambiante

Constantin explica que los países que tienden a clasificar en un lugar más alto en el GBCI son aquellos con cambios de leyes de última hora muy frecuentes que, a menudo, sorprenden a las empresas. "Los períodos de notificación son tan cortos que dejan a las empresas sin tiempo para adaptarse, implementar y comprender el impacto del cambio en sus operaciones".

Un factor que impulsa el lugar de Grecia en la primera posición del GBCI es la variación de la tasa de impuestos entre las islas. Las leyes que cambian con frecuencia y son conflictivas dificultan que las compañías sepan qué deben cumplir. En algunos casos, las devoluciones del IVA en Grecia están sujetas a diferentes tratamientos fiscales, dependiendo de la oficina individual con la que trata una compañía. En ocasiones, las declaraciones de dividendos idénticos se han gravado con tasas que varían en más del 10%.

China, que ocupa el noveno lugar en el Índice, tiene leyes diferentes a nivel federal y provincial, e incluso entre ciudades. Constantin sostiene: "No obstante, la tercera fase del proyecto del "impuesto dorado "del gobierno simplificará el proceso de presentación de la declaración electrónica de impuestos y esto facilitará las cosas para las compañías que operan en China".

No pase por alto los detalles

Al elaborar planes de expansión corporativa y realizar evaluaciones de riesgo, Constantin considera que los CFO pueden, a menudo, ser culpables por descuidar problemas administrativos clave. "Lo vemos con algunos de nuestros clientes. Comprensiblemente, están muy enfocados en el aspecto operativo y no toman en cuenta los registros de empresas, las incorporaciones, las obligaciones contables y tributarias en el país". Constantin destaca que es importante que un CFO comprenda el costo de estos procesos esenciales, los desafíos que va a enfrentar y formule un plan. "Tiene sentido buscar socios contables y tributarios con conocimiento y experiencia local en los países a los que están ingresando, para ayudarlos a mitigar el riesgo".

Explore los perfiles de complejidad de las jurisdicciones clave en el Índice Global de Complejidad Corporativa.

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