Los impuestos en el mundo. Actualización al 06-Jul-2015

Canada Canada-New Zealand Double Tax Pact In Force A new double tax agreement and an accompanying protocol between New Zealand and Canada entered into force on June 26, 2015, which will lower withholding tax rates on certain cross-border income from August 1, 2015. China US Puts Tax Reform Into Dialogue With China The US Administration has put more of its hoped-for, but perhaps poltically difficult, tax reforms into the Fact Sheet that was issued after the 2015 United States-China Strategic and Economic Dialogue held in Washington on June 23-24. China To Miss 2015 Tax Revenue Target It appears unlikely that China will meet its budgetary target of a five percent increase in tax revenues this year, according to its Finance Minister Lou Jiwei, in comments alongside the presentation of a report on the Central Government's fiscal accounts to the State Council. China Exempts Oil, Gas Industry From Land Use Tax China's Ministry of Finance has announced that the temporary use of land by the oil and gas sector (including shale gas and coal-bed methane) was made exempt from urban land use tax with effect from July 1, 2015. EU Europe's 'Final Deal' For Greece Released The European Commission on June 28, 2015, released information on the current negotiating position of the European Commission, the European Central Bank, and the International Monetary Fund, in its ongoing talks on tax and spending policy with Greece, after the Greek Government announced a referendum on the country's future in the EU on the same day. EU Research Paper Supports Modified Nexus Approach The European Commission has released a working paper that looks at how significant the introduction of the modified nexus approach will be for the tax affairs of multinational companies that use patent box regimes. UK UK Labour Drops Call For 50p Tax Rate The UK Labour Party has dropped its pre-election commitment to seek the reintroduction of a 50 percent income tax rate, according to Shadow Chancellor Chris Leslie. PwC Makes Predictions For UK Budget Professional services firm PwC anticipates that UK Chancellor George Osborne will seek to raise tax in his Summer Budget, but, following an election pledge, cannot hike income tax, national insurance, or value-added tax. US Congress Finally Passes US Trade Bills Both the US House of Representatives and the Senate have approved legislation to restore Trade Promotion Authority, and to renew the African Growth and Opportunity Act and the US Generalized System of Preferences. Otros temas Canadian Budget Measures Receive Royal Assent Legislation to reduce Canada's small business tax rate, improve tax credits and exemptions, and implement a balanced budget rule has been given Royal Assent. Otros temas Canadian Think Tank Criticizes New TFSA Limit The Canadian Government's decision to double contribution limits for Tax-Free Savings Accounts is both unnecessary and unfair, says a new study published by think tank the Broadbent Institute.