Publication: Análisis, diseño e Implementación de una solución IT para el cumplimiento de la normativa FATCA
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2014-04-22
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2014-04
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Abstract
Uno de los problemas que más preocupa a los gobiernos de los países desarrollados, y más aún en tiempos de crisis como los que se están viviendo, es el blanqueo de capitales y la evasión fiscal.
La diferencia entre la cantidad de dinero que entra en un país y la que sale, normalmente, es negativa, lo que conlleva grandes dificultades para los gobiernos.
Una forma de reducir este problema es mediante el pago de impuestos.
En el caso de los Estados Unidos, todo americano o ciudadano americano residente en el extranjero, tiene la obligación de pagar impuesto en Estados Unidos, pero no todo el mundo lo hace.
Es por este motivo por el que, en 2010, se aprueba en el congreso americano una medida regulatoria, FATCA, que insta a toda entidad financiera no americana a proporcionar al Servicio de Impuestos Internos estadounidense información de todos sus clientes americanos.
Al tratarse de una ley, es de cumplimiento obligatorio, lo que obliga a toda entidad financiera no americana a adaptar sus sistemas de información para no caer en penalizaciones económicas por parte de Estados Unidos.
Esto es lo que da propósito a este Proyecto de Fin de Carrera, el análisis del estado de los sistemas del cliente para determinar su grado de cumplimiento con FATCA, y el diseño y desarrollo de una solución que se adapte a la nueva normativa.
One of the biggest issues of governments in developed countries, even more important during an economic crisis such as we are in nowadays, is money laundering and tax evasion. Difference between income and outgo money in these countries cause a huge budget deficit, leading to a great problem for the governments. One way to address this issue is through taxes. In the case of the United States, every US citizen who lives abroad actually has to pay taxes in the USA, but only a few really do so. It is precisely for that reason that the US Congress enacted a new act in 2010, FATCA, which requires foreign financial institutions to report to the Internal Revenue Service about their American clients. Being a binding law, FATCA requires all non-US financial institutions to adapt its information systems in order to prevent financial fines and penalties by the USA. The purpose of this thesis is to analyse the current status of the client’s information systems in order to assess the level of FATCA compliance, and in consequence, design and develop a solution to adapt to the New Act.
One of the biggest issues of governments in developed countries, even more important during an economic crisis such as we are in nowadays, is money laundering and tax evasion. Difference between income and outgo money in these countries cause a huge budget deficit, leading to a great problem for the governments. One way to address this issue is through taxes. In the case of the United States, every US citizen who lives abroad actually has to pay taxes in the USA, but only a few really do so. It is precisely for that reason that the US Congress enacted a new act in 2010, FATCA, which requires foreign financial institutions to report to the Internal Revenue Service about their American clients. Being a binding law, FATCA requires all non-US financial institutions to adapt its information systems in order to prevent financial fines and penalties by the USA. The purpose of this thesis is to analyse the current status of the client’s information systems in order to assess the level of FATCA compliance, and in consequence, design and develop a solution to adapt to the New Act.
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Sistemas de información, Diseño de software, Fiscalidad