{"id":3230,"date":"2014-02-18T13:11:21","date_gmt":"2014-02-18T11:11:21","guid":{"rendered":"https:\/\/www.arb.ro\/?p=3230"},"modified":"2024-01-20T14:11:13","modified_gmt":"2024-01-20T12:11:13","slug":"antifrauda","status":"publish","type":"post","link":"https:\/\/www.arb.ro\/en\/antifrauda\/","title":{"rendered":"Ce trebuie s\u0103 \u0219tie rom\u00e2nii despre FATCA? - only in romanian"},"content":{"rendered":"
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Presiunea crizei economice asupra bugetului federal american \u015fi cre\u015fterea exponen\u0163ial\u0103 a evaziunii fiscale de peste hotare au condus la introducerea, \u00een octombrie 2009, a unui nou proiect de lege \u00een Senatul S.U.A., care avea ca scop reducerea evaziunii fiscale.<\/p>

P\u00e2n\u0103 la acea dat\u0103, func\u0163iona un program similar, instituit de fiscul american, care se dovedise \u00eens\u0103 nefunc\u0163ional. \u00cen 2001, grupul bancar UBS, \u00eenregistrat \u00een acel program, a agreat s\u0103 pl\u0103teasc\u0103 780 milioane de dolari penalit\u0103\u0163i pentru ascunderea informa\u0163iilor\u00a0 referitoare la conturile cet\u0103\u0163enilor americani. Ineficien\u0163a acelui program, precum \u015fi estim\u0103rile referitoare la pierderi de\u00a0 aproximativ 100 de miliarde de dolari anual din taxe nepl\u0103tite au fost printre cele mai puternice argumente pentru schimbare. A\u015fa a ap\u0103rut FATCA (Foreign Account Tax Compliance Act), promulgat\u0103 ca lege de pre\u015fedintele american pe 18 martie 2010.<\/p>

Ce prevede FATCA?<\/h3>

Pachetul legislativ FATCA cere institu\u0163iilor financiare non-americane, \u00een baza unui acord interguvernamental sau \u00een mod independent, s\u0103 furnizeze fiscului american informa\u0163ii referitoare la clien\u0163ii cu cet\u0103\u0163enie american\u0103 sau care au obliga\u0163ii fiscale fa\u0163\u0103 de S.U.A. \u015fi referitoare la conturile acestora, privind titulari, adrese, solduri sau opera\u0163iuni efectuate. De asemenea, \u00een situa\u0163ia \u00een\u00a0 care aceste persoane nu \u00ee\u015fi \u00eendeplinesc obliga\u0163iile fiscale, institu\u0163iile financiare au posibilitatea de a efectua re\u0163ineri la surs\u0103 \u00een favoarea fiscului american.<\/p>

Impunerea, printr-un act normativ emis de legislativul american, de obliga\u0163ii unor institu\u0163ii din afara S.U.A., pe cheltuiala acestora, generat controverse fa\u0163\u0103 de legitimitatea FATCA. Pentru a reduce apetitul c\u0103tre non-conformare, FATCA prevede \u015fi\u00a0 posibile sanc\u0163iuni fa\u0163\u0103 de institu\u0163iile care ar opta pentru ignorarea prevederilor sale, printre cele mai dure \u015fi comune fiind\u00a0 aplicarea unei re\u0163ineri de 30% sub form\u0103 de penalit\u0103\u0163i aplicate sumelor ordonate de pl\u0103titorii americani \u00een conturile institu\u0163iilor financiare non-conforme, dar \u015fi izolarea interna\u0163ional\u0103 \u00een ceea ce prive\u015fte fluxurile de bani \u00een valut\u0103 american\u0103 prin nedecontarea opera\u0163iunilor cu institu\u0163iile financiare participante din pricina \u00eencet\u0103rii rela\u0163iilor de corespondent bancar.<\/p>

Conformarea cu FATCA<\/h3>

Departamentul Trezoreriei S.U.A. propune dou\u0103 modele de acorduri interguvernamentale (IGA) care pot fi \u00eencheiate cu statele\u00a0 care doresc s\u0103 colaboreze pentru a facilita implementarea \u015fi conformarea cu FATCA a institu\u0163iilor rezidente. Primul model permite institu\u0163iilor semnatare s\u0103 raporteze direct organului fiscal na\u0163ional, care apoi retransmite aceste informa\u0163ii, conform\u00a0 specifica\u0163iilor din acord, organului fiscal american. Acest model vine \u015fi el \u00een dou\u0103 variante, una bazat\u0103 pe reciprocitate \u015fi alta \u00een\u00a0 care informa\u0163iile sunt furnizate unidirec\u0163ional doar c\u0103tre fiscul american. Prin cel de-al doilea model, statele semnatare permit\u00a0 institu\u0163iilor rezidente s\u0103 furnizeze direct informa\u0163ii c\u0103tre organul fiscal american, angaj\u00e2ndu-se s\u0103 elimine barierele legale referitoare la protejarea informa\u0163iilor clien\u0163ilor, fiscalitate etc.<\/p>

P\u00e2n\u0103 acum, toate IGA semnate au fost \u00eencheiate dup\u0103 primul model, cu excep\u0163ia Elve\u0163iei, care a optat pentru a doua variant\u0103. P\u00e2n\u0103 la finalul anului 2013 au fost \u00eencheiate 15 IGA, except\u00e2nd jurisdic\u0163iile dependente ale coroanei britanice. Printre cele mai\u00a0 importante state care au \u00eencheiat acorduri se reg\u0103sesc: Marea Britanie, Fran\u0163a, Germania, Italia, Olanda, Spania, Elve\u0163ia, Irlanda,\u00a0 Danemarca, Norgevia, Japonia \u015fi Mexic. Dintre toate \u00eens\u0103, singurul acord func\u0163ional \u00een prezent este cel \u00eencheiat cu Mexic. La polul opus, \u00eentr-o declara\u0163ie oficial\u0103, directorul adjunct pe probleme juridice al B\u0103ncii Centrale Chineze a men\u0163ionat c\u0103 \u201eLegisla\u0163ia Chinei\u00a0 \u00een domeniile fiscal \u015fi bancar nu permit institu\u0163iilor rezidente s\u0103 se conformeze FATCA direct\u201d. De asemenea, Rusia, de\u015fi nu a eliminat posibilitatea \u00eencheierii unui acord IGA \u00een viitor, solicit\u0103 reciprocitate total\u0103.<\/p>

\u00cen cazul statelor care nu au \u00eencheiat \u00eenc\u0103 un acord IGA, fiscul american a deschis pe 19 august 2013 un portal pe care institu\u0163iile financiare se pot \u00eenscrie \u00eencheind astfel un acord direct cu autoritatea fiscal\u0103 american\u0103 \u015fi asum\u00e2ndu-\u015fi astfel obliga\u0163iile de\u00a0 raportare direct c\u0103tre aceasta. Programat ini\u0163ial pentru 1 ianuarie 2014, termenul final de activare a prevederilor FATCA referitoare la aplicarea sanc\u0163iunilor pentru non-conformare a fost mutat pe 1 iulie 2014.<\/p>

De\u015fi autorit\u0103\u0163ile rom\u00e2ne au ini\u0163iat demersuri interne de consultare a p\u0103r\u0163ilor interesate \u00een leg\u0103tur\u0103 cu \u00eencheierea unui acord \u015fi p\u0103streaz\u0103 deschis\u0103 posibilitatea \u00eencheierii unui acord IGA, negocierile cu fiscul american sunt \u00eenc\u0103 la \u00eenceput. Astfel, dac\u0103 un acord nu va fi \u00eencheiat p\u00e2n\u0103 la 1 iulie 2014 \u015fi \u00een lipsa oric\u0103rui angajament asumat de autorit\u0103\u0163ile na\u0163ionale, institu\u0163iile financiare din Rom\u00e2nia se vor afla \u00eentr-o situa\u0163ie foarte dificil\u0103. Ele vor fi nevoite s\u0103 aleag\u0103 \u00eentre a se \u00eenregistra pe portalul FATCA pentru a\u00a0 deveni con forme, cu riscul de a-\u015fi \u00eenc\u0103lca obliga\u0163iile legale na\u0163ionale \u00een domeniul bancar, care se afl\u0103 \u00een contradic\u0163ie cu\u00a0 prevederile FATCA, sau a nu se \u00eenregistra \u015fi astfel a-\u015fi asuma riscul a suporta sanc\u0163iunile impuse de legisla\u0163ia american\u0103.<\/p>

Costurile \u015fi beneficiile implement\u0103rii FATCA<\/h3>

\u00cen mod neobi\u015fnuit pentru un proiect de lege american, \u00een cazul FATCA, Congresul nu a solicitat o analiz\u0103 cost-beneficiu efectuat\u0103\u00a0 de c\u0103tre comitetele specializate. Cu toate acestea, conform unei declara\u0163ii a Asocia\u0163iei Speciali\u015ftilor \u00een Infrac\u0163iuni Financiare din S.U.A., beneficiile a\u015fteptate se situeaz\u0103 la 800 milioane de dolari anual. \u00cen ceea ce prive\u015fte costurile de conformare, acestea sunt\u00a0 mai greu de estimat. Cifrele stipulate \u00een pres\u0103 variaz\u0103 \u00eentre sute de milioane \u015fi 10 miliarde de dolari. \u00cen Marea Britanie, spre\u00a0 exemplu, \u00eentr-un raport publicat de HMRC, autoritatea fiscal\u0103 britanic\u0103, se men\u0163ioneaz\u0103 un num\u0103r total de 75.000 de entit\u0103\u0163i afectate de FATCA, care vor trebui s\u0103 fac\u0103 un efort total de conformare situat \u00eentre 0,9 \u015fi 1,6 miliarde lire sterline \u015fi s\u0103 suporte costuri anuale de 50-90 milioane lire sterline. Conform declara\u0163iei lui James Broderick, Director General la J.P. Morgan, divizia\u00a0 de management al activelor pentru Europa, Orientul Mijlociu \u015fi Africa, costurile de conformitate individuale ale marilor grupuri\u00a0 bancare multina\u0163ionale ar ajunge la 100 milioane de dolari, costurile totale la nivel mondial, suportate de institu\u0163iile financiare, ridic\u00e2ndu-se la aproximativ 8 miliarde de dolari. Dac\u0103 aceste valori se dovedesc a fi reale, FATCA nu va reu\u015fi dec\u00e2t \u00een 10 ani s\u0103-\u015fi\u00a0 acopere costurile, care \u00een cea mai mare m\u0103sur\u0103 sunt acoperite de c\u0103tre institu\u0163ii financiare non-americane. Posibila ineficien\u0163\u0103 a programului l-a f\u0103cut pe Directorul J.P. Morgan s\u0103 concluzioneze c\u0103 \u201ear fi mai simplu pentru toat\u0103 lumea s\u0103 semneze un cec c\u0103tre\u00a0 fiscul american\u201d.<\/p>

Opozan\u0163ii FATCA<\/h3>

Costurile nu au fost \u00eens\u0103 singurul argument \u00eempotriva viabilit\u0103\u0163ii FATCA. De la apari\u0163ia actului legislativ s-a creat \u015fi un curent de\u00a0 opinie negativ \u00een jurul acestuia, impunerea legisla\u0163iei americane \u015fi a penalit\u0103\u0163ilor asupra entit\u0103\u0163ilor rezidente \u00een alte state cre\u00e2nd un periculos precedent \u015fi \u00eenc\u0103lc\u00e2nd suveranitatea acestora, precum \u015fi pun\u00e2nd institu\u0163iile financiare din aceste state \u00een situa\u0163ia\u00a0 ingrat\u0103 de a \u00eenc\u0103lca legisla\u0163ia na\u0163ional\u0103 specific\u0103 \u00een domeniul protej\u0103rii datelor cu caracter personal \u015fi nu numai. Refuzul anumitor institu\u0163ii financiare de a se conforma, dac\u0103 se va produce la o scar\u0103 suficient de mare, ar putea avea efectul revers, afect\u00e2nd\u00a0 negativ moneda american\u0103 \u015fi sc\u0103z\u00e2nd apetitul investitorilor \u00een active americane, implicit veniturile trezoreriei. De asemenea, unele institu\u0163ii financiare ar putea opta pentru o politic\u0103 de neacceptare a clien\u0163ilor americani, ceea ce ar afecta negativ cet\u0103\u0163enii\u00a0 americani care tr\u0103iesc \u015fi muncesc \u00een afara grani\u0163elor. \u00centr-un articol publicat de BBC pe 26 septembrie 2013, Tom Geoghegan\u00a0 pune pe seama FATCA cre\u015fterea tendin\u0163ei cet\u0103\u0163enilor americani de a renun\u0163a la cet\u0103\u0163enie. Conform articolului s\u0103u, \u00een trimestrul 2 din 2012, 1.131 de persoane au renun\u0163at la cet\u0103\u0163enie fa\u0163\u0103 de 189 \u00een aceea\u015fi perioad\u0103 a anului precedent, cre\u015fterea semnificativ\u0103 dator\u00e2ndu-se noului act normativ. Num\u0103rul este \u00eenc\u0103 mic, comparativ cu cele 6 milioane de americani care tr\u0103iesc \u00een str\u0103in\u0103tate, dar FATCA se afl\u0103 \u00eenc\u0103 \u00een perioada de implementare. Dup\u0103 1 iulie 2014, c\u00e2nd FATCA va deveni opera\u0163ional\u0103, num\u0103rul americanilor care renun\u0163\u0103 la cet\u0103\u0163enie ar putea s\u0103 creasc\u0103 semnificativ.<\/p>

Concluzie<\/h3>

\u00cen pofida acestor adversit\u0103\u0163i, FATCA merge \u00eenainte. Autorit\u0103\u0163ile americane \u015fi lobby-ul american \u00een lume continu\u0103 s\u0103 promoveze implementarea sa. Ritmul semn\u0103rii de acorduri IGA pare s\u0103 fi \u00eencetinit. Conform site-ului Price Waterhouse Coopers, au fost\u00a0 semnate \u015fi publicate p\u00e2n\u0103 \u00een prezent 19 acorduri IGA, 22 se afl\u0103 \u00een diferite stadii de negociere, \u00een vreme ce 14 state se afl\u0103 \u00een faza\u00a0 de evaluare a op\u0163iunilor, purt\u00e2nd doar discu\u0163ii preliminare f\u0103r\u0103 a fi declan\u015fat procesul de negociere, printre acestea\u00a0 num\u0103r\u00e2ndu-se \u015fi Rom\u00e2nia. \u00centre timp institu\u0163iile financiare trebuie s\u0103 decid\u0103 dac\u0103 a\u015fteapt\u0103 \u00eencheierea unui acord IGA sau vor opta pentru a se \u00eenregistra pe portalul FATCA. Cel mai probabil, b\u0103ncile de pe pia\u0163a intern\u0103 care sunt parte a unor grupuri bancare mari\u00a0 vor ac\u0163iona \u00een aceea\u015fi direc\u0163ie cu banca mam\u0103, cre\u00e2nd mecanisme de raportare centralizate. P\u00e2n\u0103 la 1 iulie mai sunt doar 5 luni,\u00a0 astfel \u00eenc\u00e2t majoritatea b\u0103ncilor de pe pia\u0163\u0103 fac deja eforturi considerabile \u00een vederea conform\u0103rii FATCA.<\/p>

Dac\u0103 acest proiect va fi unul de succes, sc\u0103z\u00e2nd nivelul evaziunii fiscale la nivel mondial \u015fi odat\u0103 cu aceasta cre\u00e2nd un control superior asupra fluxurilor de bani, reduc\u00e2nd implicit \u015fi banii murdari sp\u0103la\u0163i prin mediul bancar \u015fi criminalitatea, sau va fi doar un experiment nereu\u015fit, intr\u00e2nd \u00een notele de subsol ale istoriei globaliz\u0103rii, doar timpul o va dovedi.<\/p>

\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Doru Bulat\u0103, Pre\u015fedintele Comisiei de Conformitate ARB – Pia\u021ba Financiar\u0103, ianuarie\/februarie 2014<\/em><\/p>","protected":false},"author":3,"featured_media":2645575,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aparitii-media"],"acf":[],"yoast_head":"\nCe trebuie s\u0103 \u0219tie rom\u00e2nii despre FATCA? - Asocia\u021bia Rom\u00e2n\u0103 a B\u0103ncilor (ARB)<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.arb.ro\/en\/antifrauda\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ce trebuie s\u0103 \u0219tie rom\u00e2nii despre FATCA? 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