El Desafío del Cumplimiento Binacional

Las empresas que operan en México y Estados Unidos enfrentan un landscape regulatorio complejo. El incumplimiento puede resultar en multas severas, sanciones penales, y daño reputacional significativo. Un programa de cumplimiento robusto es esencial.

Anticorrupción

Foreign Corrupt Practices Act (FCPA) – EE.UU.

Alcance

El FCPA aplica a:

U.S. Persons

Ciudadanos y residentes estadounidenses
Empresas organizadas en EE.UU.
Empresas con securities listados en EE.UU.
Oficiales, directores, empleados, agents, y shareholders actuando en nombre de estos

Foreign Persons

Mientras estén en territorio estadounidense
Usando correo o medios de comercio interestatal de EE.UU.

Prohibiciones

Anti-Bribery Provisions

Prohibido:

Pagar, ofrecer, o prometer
Cualquier cosa de valor
A un “foreign official”
Para obtener o retener negocios

Foreign Official Incluye

Empleados de gobierno
Candidatos políticos
Oficiales de partidos políticos
Empleados de empresas estatales (SOEs)

Facilitating Payments Exception

Pequeños pagos rutinarios
Para acelerar acciones gubernamentales no discrecionales
Difícil de aplicar en práctica
Mejor evitarlos completamente

Books and Records/Internal Controls

Requirements

Registros contables precisos
Sistema de controles internos razonable
Aplica a issuers (empresas públicas)

Prohibido

Falsificar registros
Off-the-books accounts
Transacciones no registradas

Enforcement

Criminal Penalties

Individuos: hasta $250,000 y 5 años prisión
Empresas: hasta $2 millones por violación
Pueden ser mucho más altos en realidad

Civil Penalties

Hasta $16,000 por violación
Disgorgement de ganancias ilícitas

DOJ y SEC

Department of Justice (criminal y civil)
Securities and Exchange Commission (civil para issuers)

Ley General de Responsabilidades Administrativas – México

Sistema Nacional Anticorrupción (SNA)

Creado en 2015, establece:

Tres Faltas

Faltas administrativas no graves
Faltas administrativas graves
Hechos de corrupción (penales)

Particulares Vinculados con Faltas Graves

Pueden ser Sancionados

Empresas y personas físicas
Que participen en faltas administrativas graves
Cometidas por servidores públicos

Conductas Prohibidas

Soborno
Uso de información falsa
Colusión
Tráfico de influencias

Sanciones

Para Personas Morales

Multas hasta 2 veces el beneficio obtenido o daño causado
Suspensión de actividades hasta 3 años
Disolución de la persona moral
Inhabilitación para contratar con gobierno

Para Personas Físicas

Multas significativas
Inhabilitación
Indemnización por daños

Compliance Program como Mitigante

Circunstancia Atenuante

Política de integridad implementada
Cooperación con investigación
Denuncia voluntaria

Elementos de Política de Integridad

Manual de conducta
Sistemas de control y auditoría
Sistemas de denuncia interna
Entrenamiento periódico
Transparencia en operaciones

Export Controls

Regulaciones de EE.UU.

Export Administration Regulations (EAR)

Controlan

Bienes de doble uso (civil y militar)
Algunos software y technology
“Items subject to the EAR”

Commerce Control List (CCL)

Productos categorizados por ECCN
Diferentes niveles de control
Algunos requieren licencia de exportación

International Traffic in Arms Regulations (ITAR)

Controlan

Defense articles y services
U.S. Munitions List (USML)
Muy restrictivo
Licencias requeridas para export

Deemed Exports

Concepto Crítico

Release of technology o source code
A foreign national en EE.UU.
Considered export to home country

Implicaciones

Hiring decisions
Training
Lab access
Collaboration

Regulaciones de México

Ley de Comercio Exterior

Restrict certain exports

Materiales estratégicos
Productos sensibles
Cultural property

Permit requirements

Certain goods need export permits
From Secretaría de Economía

Sanctions y Embargos

Office of Foreign Assets Control (OFAC)

Programas de Sanciones

Country-Based

Cuba, Iran, North Korea, Syria, etc.
Comprehensive embargoes
Virtually all transactions prohibited

List-Based

Specially Designated Nationals (SDN) List
Non-SDN lists (e.g., Sectoral Sanctions)
Individuals y entities
Blocked property

Prohibiciones

Generally

Transactions with SDNs
Trade con embargoed countries
Evasion of sanctions
Facilitating prohibited activities

Compliance Requirements

Screening

Parties to transactions
Beneficial owners
Against OFAC lists
Automated y ongoing

Recordkeeping

Maintain records 5 years
Document screening
Evidence of compliance

Reporting

Blocked property must be reported
Apparent violations should be voluntarily disclosed

Privacy y Protección de Datos

General Data Protection Regulation (GDPR) – EU

Extraterritorial Application

Aplica si:

Empresa está en EU
O procesa datos de residents de EU
Related to offering goods/services to EU residents
O monitoring behavior in EU

Relevancia para Empresas en Americas

Si tienen clientes en EU
Websites accessible from EU
Transfers de employees

Ley Federal de Protección de Datos Personales – México

Aplicación

Tratamiento de datos personales por privados
En posesión de particulares
No aplica a gobierno (ley separada)

Principles

Licitud, Consentimiento, Información

Obtener consent
Notice (Aviso de Privacidad)
Informar propósito

Calidad, Finalidad, Lealtad, Proporcionalidad

Datos exactos y actualizados
Para purposes stated
No engañar al titular
Solo datos necesarios

Rights (ARCO)

Acceso: Right to access data
Rectificación: Right to correct
Cancelación: Right to delete
Oposición: Right to object to processing

Data Transfers

Requieren Consentimiento o Excepciones

International transfers
To third parties
Explicit consent o exception applies

U.S. Privacy Laws

State Laws

California Consumer Privacy Act (CCPA)

Similar rights to GDPR/ARCO
Applies to businesses meeting thresholds
$25 million revenue, or 50,000+ consumers, or 50%+ revenue from selling data

Other States

Virginia, Colorado, Connecticut, Utah, etc.
Similar frameworks
Applicability varies

Sectoral Laws

HIPAA – Health information GLBA – Financial information COPPA – Children’s information FERPA – Education records

Labor y Employment

U.S. Employment Laws

Federal Laws

Fair Labor Standards Act (FLSA)

Minimum wage
Overtime
Child labor
Recordkeeping

Title VII – Discrimination ADA – Disability accommodation FMLA – Family/medical leave NLRA – Union rights

State Laws

Vary significantly:

At-will employment (most states)
Non-compete enforceability
Wage payment rules
Leave requirements

Mexican Labor Law

Ley Federal del Trabajo

Employee-Friendly

Difficult to terminate
Severance generally required
Strong unions in many industries

Key Provisions

Written contracts required
Profit sharing (PTU)
Vacation days
Christmas bonus (aguinaldo)
Social security registration

Outsourcing Reforms (2021)

Restricted

Specialized services only
Cannot outsource core business
Registro ante REPSE
Joint liability risks

Tax Compliance

Transfer Pricing

Arm’s Length Principle

Transactions between related parties must be at market prices.

Methods

Comparable Uncontrolled Price
Resale Price
Cost Plus
Transactional Net Margin
Profit Split

Documentation

U.S. Requirements

For transactions over thresholds
Master file, local file, country-by-country report

Mexico Requirements

Informative declarations
Master file, local file
Advance Pricing Agreements available

Penalties

Substantial penalties for:

Underpayment due to transfer pricing
Failure to maintain documentation
Failure to file required returns

FATCA y CRS

Foreign Account Tax Compliance Act (FATCA)

U.S. Law

Foreign Financial Institutions must report US account holders
Or face withholding on U.S.-source income
Mexican banks report to IRS

Common Reporting Standard (CRS)

OECD Initiative

Automatic exchange of information
Mexico y muchos países participan
Financial institutions report foreign account holders to local tax authority
Information shared internationally

Environmental Compliance

U.S. Environmental Laws

Major Federal Laws

Clean Air Act Clean Water Act Resource Conservation and Recovery Act (RCRA) Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA/Superfund)

EPA Enforcement

Civil penalties
Criminal prosecution for knowing violations
Citizen suits

Mexico Environmental Laws

Ley General del Equilibrio Ecológico y la Protección al Ambiente (LGEEPA)

SEMARNAT

Secretaría de Medio Ambiente
Permits y autorizaciones
Enforcement

Key Areas

Environmental impact assessments
Hazardous waste management
Air emissions
Wastewater discharge

PROFEPA

Procuraduría Federal de Protección al Ambiente

Environmental prosecutor
Inspections
Administrative sanctions

Building a Compliance Program

Risk Assessment

Identify Risks

By Function

Sales/business development
Procurement
HR
Finance
Operations

By Geography

High-risk countries
Government-dependent business
Corruption perceptions index

By Third Party

Agents y intermediaries
Distributors
Consultants
JV partners

Policies y Procedures

Essential Policies

Code of Conduct

Values y expectations
Specific prohibitions
Reporting mechanisms

Anti-Corruption Policy

Gift y entertainment limits
Political contributions
Charitable donations
Due diligence requirements

Conflict of Interest Policy Whistleblower Policy Data Privacy Policy Trade Compliance Policy

Due Diligence

Third-Party Due Diligence

Risk-Based Approach

Enhanced DD for high-risk
Basic for low-risk

Elements

Background checks
Ownership structure
Government connections
Litigation history
References

Red Flags

Unusual payment requests
Lack of qualifications
Reputation issues
Government connections
Vague services

Training

Audience-Specific

All Employees

Code of conduct
Reporting mechanisms
General policies

High-Risk Roles

Enhanced training
Scenario-based
More frequent

Management

Oversight responsibilities
Tone from the top
Investigation procedures

Methods

In-person workshops
Online modules
Certification requirements
Annual refreshers

Monitoring y Auditing

Internal Audits

Regular reviews of

Transactions
Third-party relationships
Expense reports
Gifts y entertainment logs

Data Analytics

Red Flag Monitoring

Unusual payments
Round numbers
Off-cycle invoices
High-risk jurisdictions

Reporting y Investigation

Reporting Channels

Multiple Options

Direct supervisor
Compliance officer
Hotline (anonymous)
Online portal

Non-Retaliation

Clearly stated
Enforced
Violations punished

Investigation Procedures

Prompt y Thorough

Document everything
Maintain confidentiality
Determine facts
Take corrective action

Remediation

Corrective Measures

Discipline
Process improvements
Additional training
Enhanced controls

Documentation

Maintain Records

What to Keep

Policies y updates
Training records
DD on third parties
Certifications
Investigation files
Audit reports

How Long

Typically 5-7 years minimum
Longer for government contracts
Consider statute of limitations

Conclusion

El cumplimiento regulatorio para empresas binacionales es complejo y en constante evolución. Un programa de cumplimiento robusto no solo mitiga riesgos legales, sino que también protege la reputación de la empresa y facilita operaciones más eficientes.

Invertir en compliance no es solo una necesidad legal – es una ventaja competitiva. Las empresas con programas fuertes de cumplimiento tienen mejor acceso a capital, socios comerciales más confiables, y mayor resiliencia frente a disrupciones regulatorias.

Consulta con asesores legales especializados en compliance binacional para desarrollar e implementar un programa adaptado a las necesidades específicas de tu negocio.