Los impuestos en el mundo. Actualización al 24-Nov-2014

Canada Rates Cut In New Canada, Spain DTA Protocol Canada and Spain have signed a Protocol to their income tax convention which, when implemented, will reduce the withholding tax rates applicable on payments of dividends and interest. Canada Seeks To Unlock EU FTA Benefits Canada has appointed a working group to support businesses and consumers to benefit from the recently concluded free trade deal with the European Union. China Australia, China Complete FTA Negotiations Australia and China on November 17, 2014, confirmed the conclusion of a long-delayed free trade agreement which, when fully implemented, will enable 95 percent of Australian goods exports to enter the Chinese market tariff-free. EU Brazil Rejects WTO Panel Requested By EU Over Tax Measures At a meeting of the World Trade Organization's Dispute Settlement Body on November 18, 2014, Brazil rejected a request by the European Union for a panel to study a dispute over taxation and charges applied by Brazil to the automobile, information technology and other sectors. EU Receives Feedback On Taxpayer Number Plan The European Commission's Taxation and Customs Union Directorate-General has released feedback received in relation to its consultation last year on proposals to create a European Taxpayer Identification Number (EU TIN) to support efforts to tackle tax fraud and evasion. Japan Japan Pulls Sales Tax Hike Plans As Economy Sputters Japan's Prime Minister, Shinzo Abe, has responded to statistics showing that Japan has remained in recession for a second quarter with an announcement that a scheduled consumption tax hike will be deferred. UK UK Oil And Gas Tax Review Findings To Be Published At Autumn Statement The results of a UK Government consultation on the long-term future of the North Sea tax regime will be released alongside the Chancellor's Autumn Statement on December 3. UK Committee Weighs In On HMRC Compliance Efforts The UK's Public Accounts Committee has criticized what it says has been "unacceptably slow" action from HM Revenue and Customs against tax avoiders and has recommended that the Department be more transparent about its compliance yield estimates. UK Oil And Gas Industry Highlights Tax Contribution Trade association Oil and Gas UK has sought to publicize its contribution to the UK Exchequer amid an ongoing review of the tax regime. TIGA Calls For Further UK Creative Tax Breaks TIGA, a representative body for the UK gaming industry, has called on UK Chancellor George Osborne to announce two new cross-sectoral tax reliefs when he delivers his Autumn Statement on December 3. US US Relies Comparatively More On Income Tax A new paper from the Tax Foundation points out that, while most Organisation for Economic Co-operation and Development countries lean more on tax revenue from consumption taxes than other taxes, the United States relies more on individual income taxes, while raising relatively little from consumption taxes. EU, US Reaffirm Commitment To TTIP Members of the European Union and the United States have reaffirmed their commitment to the proposed Transatlantic Trade and Investment Partnership free trade deal, on the margins of the recent Group of Twenty nations summit in Brisbane. Dynamic Scoring In US Tax Reform Proposals Debated While professing that it will be no "magic elixir," United States Senate Finance Committee Ranking Member (also expected to be its next Chairman) Orrin Hatch called for "dynamic scoring" to be used to evaluate any major tax reform. Wide US Coalition Insists On Tax Extender Renewal More than 500 United States organizations, representing a wide range of individuals, businesses, and non-profit organizations, delivered a letter on November 18 to the House of Representatives urging lawmakers to work together during the current congressional lame-duck session to deal with the "tax extenders" package. States Lose Patience Over US Internet Sales Tax The National Conference of State Legislatures has sent a letter to House of Representatives Speaker John Boehner, expressing its "disappointment and frustration" with his announcement ruling out passage of the Marketplace Fairness Act during the current lame-duck session in the US Congress. Charities Press For Permanent US Tax Provisions A wide range of national and state charitable organizations has written a letter that has strongly urged the United States Congress, before the end of 2014, to make permanent the package of five charitable tax provisions in the America Gives More Act. US Manufacturers Urge Passage Of Miscellaneous Tariff Bill The National Association of Manufacturers, the largest manufacturing association in the United States, has renewed its call for Congress to urgently pass the long-delayed Miscellaneous Tariff Bill. Otros temas Shell Wins Indian Transfer Pricing Dispute Royal Dutch Shell PLC's Indian unit has won a major transfer pricing dispute, after the Bombay High Court, on November 18, rejected the Indian tax authority's tax demand worth INR180bn (USD2.9bn).