Los impuestos en el mundo. Actualización al 02-Nov-2015

China Hong Kong Welcomes Growth In Foreign-Owned Firms As at June 1, 2015, the number of business operations in Hong Kong with parent companies overseas and in Mainland China had reached an all-time high of 7,904, up 4.2 percent on last year. EU EU Decision On Fiat, Starbucks Tax Rulings Causes Concerns The European Commission's decision that tax rulings granted by Luxembourg for Fiat Finance and the Netherlands for Starbucks confer selective tax advantages on the two companies "is a warning shot across the bows of tax authorities generally," George Bull, senior tax partner at Baker Tilly, has said. New Zealand, EU To Launch Free Trade Talks The European Union and New Zealand have said they will launch negotiations toward a free trade agreement. UK HMRC To Scrap Business Records Checks, Says CIOT UK tax authority HM Revenue and Customs is to scrap its Business Records Checks program, the Chartered Institute of Taxation has said. UK Asks For Input On New Patent Box Regime On October 22, 2015, the UK launched a consultation on the design of the country's new "patent box" regime. UK Income Tax Non-Compliance Rates Increase The UK Self-Assessment and Pay As You Earn "tax gap" reached GBP8.5bn (USD13bn) in 2013-14, up almost ten percent on the previous year, international law firm Pinsent Masons has said. HMRC Publishes Guidance On Identifying Scottish Taxpayers UK tax authority HM Revenue and Customs has published guidance on who will be considered a Scottish taxpayer when the Scottish Rate of Income Tax enters into effect in April 2016. UK Insurance Tax Hike Criticized The Association of British Insurers has said that an impending 3.5 percent hike in the Insurance Premium Tax will mean that a family with two cars, a pet, and medical insurance will pay almost GBP100 (USD153) more a year. US Poll Supports Lobby Against US Cadillac Tax A new poll shows that three-quarters of US businesses are "concerned" about the "Cadillac tax" to be imposed under the Affordable Care Act. US Tech Industry Calls For Tax Extender Renewal The Information Technology and Innovation Foundation has issued a new paper calling on the US Congress to move quickly to renew the "tax extenders," particularly the research and development tax credit and bonus depreciation. Record Number Of US Expats Giving Up Passports, Green Cards A record 1,426 US taxpayers gave up their passports or their green cards in the third quarter of 2015, according to Treasury Department statistics published in the Federal Register. Puerto Rico May Be Offered US Earned Income Tax Credit The US Treasury Department, the National Economic Council, and the Health and Human Services Department have outlined legislation to help Puerto Rico address its serious fiscal deficits, including providing access to an earned income tax credit to speed the territory's economic recovery. US Budget Deal Would Alter IRS Partnership Auditing Current difficulties experienced by the Internal Revenue Service in auditing large partnerships, including private equity and hedge funds, could be reduced by the bipartisan US Budget proposals revealed on October 27, providing they are approved. Otros temas Canadian CEOs Call On Trudeau To Reform Tax System The Canadian Council of Chief Executives has called on Prime Minister-designate Justin Trudeau to reduce the tax burden on low- and middle-income households and simplify the corporate tax system. Otros temas Poland's New Gov't May Bring In Bank Tax Poland's Law and Justice Party, which won Sunday's election, has indicated its intention to review the Budget and introduce a bank tax. Otros temas Jamaican Tourism Operators Face Withholding Tax From November 1, Jamaican tourism operators whose turnover is at least JMD500m (USD4.2m) will be required to pay a new Withholding Tax on Specified Services (WTSS) of three percent on supplies worth JMD50,000 or more.