sábado, 29 de novembro de 2008
Órgão de Administração: Falar verdade!
Podem aqui ser consultadas orientações que os administradores devem ter em conta na avaliação do princípio da empresa em continuidade, efectuando uma correcta avaliação dos riscos e acima de tudo que os riscos identificados sejam divulgados nas demonstrações financeiras, para que os utentes possam efectuar uma correcta avaliação das perspectivas futuras.
Comissões de Auditoria: Mais atenção!
Pode aqui consultar as questões que uma comissão de auditoria deve ter em conta nestes tempos de crise, na sua função de supervisão do processo de relato finaceiro.
AUDITORIA: NOVA LEGISLAÇÃO
Foram publicados dois diplomas que vêm alterar substancialmente o enquadramento legal da função de auditoria.
De destacar a criação do Conselho Nacional de Supervisão de Auditoria (CNSA) que passa a deter poderes que anteriormente eram exercidos pela OROC.
Decreto-Lei n.º 225/2008, de 20 de Novembro: cria o CNSA
Decreto-Lei n.º 224, 2008, de 20 de Novembro: altera e republica o Estatuto da Ordem dos Revisores Oficiais de Contas, aprovado pelo Decreto-Lei n.º 487/99, de 16 de Novembro.
Estas alterações irão alterar drásticamente o exercício da actividade de auditoria em Portugal e resultam da transposição da Directiva 2006/43/CE.
De acordo com este relatório da Comissão Europeia, Portugal adoptou todos os artigos da Directiva.
As economias com uma cultura aproximada da nossa, Espanha e Itália, não adoptaram entre 16 e 30 artigos da Directiva.
De destacar a criação do Conselho Nacional de Supervisão de Auditoria (CNSA) que passa a deter poderes que anteriormente eram exercidos pela OROC.
Decreto-Lei n.º 225/2008, de 20 de Novembro: cria o CNSA
Decreto-Lei n.º 224, 2008, de 20 de Novembro: altera e republica o Estatuto da Ordem dos Revisores Oficiais de Contas, aprovado pelo Decreto-Lei n.º 487/99, de 16 de Novembro.
Estas alterações irão alterar drásticamente o exercício da actividade de auditoria em Portugal e resultam da transposição da Directiva 2006/43/CE.
De acordo com este relatório da Comissão Europeia, Portugal adoptou todos os artigos da Directiva.
As economias com uma cultura aproximada da nossa, Espanha e Itália, não adoptaram entre 16 e 30 artigos da Directiva.
terça-feira, 18 de novembro de 2008
UBS: Novos desenvolvimentos
Neste post alertei para as notícias relacionadas com o UBS (banco suiço) constatando o seu envolvimento em esquemas de fraude fiscal, dando conta de que era interessante acompanhar os desenvolvimentos, tendo em consideração que pareciam existir algumas semelhanças com a "Operação Furacão".
Transcrevo então a seguinte notícia publicada dia 18 de Novembro na International Tax Review:
US charges Swiss banker with tax fraud
A senior executive with Swiss bank UBS has been charged with conspiring with other executives, managers, private bankers and clients of the banking firm to defraud the US.
The indictment issued by the Justice Department and Internal Revenue Service alleges that between 2002 and 2007, Raoul Weil oversaw the Swiss bank's cross-border private banking business that provided services to some 20,000 US clients who reportedly concealed about $20 billion in assets from the IRS. Weil allegedly referred to this business as "toxic waste" and mandated that Swiss bankers grow the cross-border business despite knowing that this would cause bankers to violate US law.
This indictment comes at a time of increased pressure on Switzerland from the US and EU to relax its banking secrecy laws. Some Swiss commentators are taking the US moves far more seriously than those emanating from the EU.
"Peer Steinbrücker (German finance minister) is shouting a lot but he is not making use of procedures that could resolve the situation. He is more concerned with making political headway ahead of Germany's election next year," said a Swiss tax adviser who did not wish to be named.
Switzerland is paying more attention to the US, especially after the charges against Weil. "This indictment indicates that there will be an increase in pressure on Swiss banking laws from the US. The whole situation will have an impact on the Swiss banking market," said the tax adviser.
It is unclear how the Swiss banking market will respond to the indictment. UBS is reviewing the type of cross-border services they offer to US clients, although given the size of the market it is unlikely they will stop private client banking. However, even though the bank is willing to cooperate with the US authorities, it is unable to do so without breaking Swiss banking secrecy laws.
"This move signals a definite push on behalf of governmental agencies to increase the pressure on Switzerland," said Edward Tanenbaum, an attorney with US law firm Alston & Bird. "There will be a lot more legislative changes. For instance the government will seek to tighten up the qualified intermediary system,"
The qualified intermediary system allows foreign banks to obtain relief from withholding tax for their non-US clients. UBS had entered into a contractual agreement with the IRS known as the QI Agreement.
"In 2007 it was shown that there were holes in QI contracts that allow for certain types of tax structures to be used. Under the current contract UBS has done nothing wrong," said a tax adviser.
After recent events it is unclear whether the US will still offer this tax break to foreign banks.
Transcrevo então a seguinte notícia publicada dia 18 de Novembro na International Tax Review:
US charges Swiss banker with tax fraud
A senior executive with Swiss bank UBS has been charged with conspiring with other executives, managers, private bankers and clients of the banking firm to defraud the US.
The indictment issued by the Justice Department and Internal Revenue Service alleges that between 2002 and 2007, Raoul Weil oversaw the Swiss bank's cross-border private banking business that provided services to some 20,000 US clients who reportedly concealed about $20 billion in assets from the IRS. Weil allegedly referred to this business as "toxic waste" and mandated that Swiss bankers grow the cross-border business despite knowing that this would cause bankers to violate US law.
This indictment comes at a time of increased pressure on Switzerland from the US and EU to relax its banking secrecy laws. Some Swiss commentators are taking the US moves far more seriously than those emanating from the EU.
"Peer Steinbrücker (German finance minister) is shouting a lot but he is not making use of procedures that could resolve the situation. He is more concerned with making political headway ahead of Germany's election next year," said a Swiss tax adviser who did not wish to be named.
Switzerland is paying more attention to the US, especially after the charges against Weil. "This indictment indicates that there will be an increase in pressure on Swiss banking laws from the US. The whole situation will have an impact on the Swiss banking market," said the tax adviser.
It is unclear how the Swiss banking market will respond to the indictment. UBS is reviewing the type of cross-border services they offer to US clients, although given the size of the market it is unlikely they will stop private client banking. However, even though the bank is willing to cooperate with the US authorities, it is unable to do so without breaking Swiss banking secrecy laws.
"This move signals a definite push on behalf of governmental agencies to increase the pressure on Switzerland," said Edward Tanenbaum, an attorney with US law firm Alston & Bird. "There will be a lot more legislative changes. For instance the government will seek to tighten up the qualified intermediary system,"
The qualified intermediary system allows foreign banks to obtain relief from withholding tax for their non-US clients. UBS had entered into a contractual agreement with the IRS known as the QI Agreement.
"In 2007 it was shown that there were holes in QI contracts that allow for certain types of tax structures to be used. Under the current contract UBS has done nothing wrong," said a tax adviser.
After recent events it is unclear whether the US will still offer this tax break to foreign banks.
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