Los impuestos en el mundo. Actualización al 23-Nov-2015

EU EU States Agree VAT Rules For Crowdfunding The EU VAT Committee, consisting of representatives from EU member states and the EU Commission, has agreed a framework for rules on the value-added tax treatment of crowdfunding. EU Accepts Italian 2016 Budget With Reservations Although Italy risks "a significant deviation" from its fiscal deficit reduction target set out in the European Union's Stability and Growth Pact, the European Commission has put off an overall assessment of Italy's 2016 budgetary measures until Spring next year. EU Asks Germany To Amend IHT Rules The European Commission has asked the German Government to amend its inheritance tax law after finding that current rules discriminate against those who are not resident in Germany for tax purposes in certain situations. UK Professional Services Firms Express Concern Over IR35 The Association of Professional Staffing Companies has criticized the UK Government for failing to implement a parliamentary committee's recommendations on IR35 income tax and National Insurance contributions legislation. Firms Call For Higher UK Social Investment Tax Relief UK Enterprise Investment Scheme managers are interested in developing products that would qualify for Social Investment Tax Relief but regard the existing qualifying limit as a barrier to growth, according to a survey by investment analysts Intelligent Partnership. HMRC Issues Brief On New Beneficial Ownership Rules HM Revenue and Customs has published a brief on how the UK will implement the G20's High Level Principles on Beneficial Ownership Transparency. HMRC's Affluent Unit Steps Up Efforts UK tax authority HM Revenue and Customs increased the number of staff working in its Affluent Unit by 54 percent in two years, according to accountancy firm Moore Stephens. Northern Ireland To Levy 12.5 Percent CIT From 2018 The Northern Ireland Executive and the UK and Irish governments have agreed a set of actions to secure the full implementation of the Stormont House Agreement, paving the way for the devolution of corporate tax powers to the Northern Ireland Assembly from 2018. UK Competitiveness Being Eroded, Bankers Warn The British Bankers Association has warned that the UK's attractiveness as an international banking center is being eroded, and has called on the Government to review the tax treatment of the sector. ICAEW: Don't Harm UK Businesses In Autumn Statement The Institute of Chartered Accountants in England and Wales has urged the UK Chancellor not to introduce any measures that will negatively impact businesses in the forthcoming Autumn Statement. 'Half Of FTSE350 Firms Pay Less Than 20pc UK Corporation Tax' 46 percent of FTSE350 companies pay corporation tax at below the current maximum 20 percent rate, according to new research by accountancy firm MHA MacIntyre Hudson. UK Landlords Concerned By Latest Tax Reforms The UK Government's decision to reduce buy-to-let tax relief is a major factor for half of landlords currently looking to sell, according a new survey by letting agents Your Move and Reed Rains. UK Businesses Call For Lower Tax Administration Costs The British Chambers of Commerce has written to cabinet ministers to warn that the spiralling cost of tax administration is holding back UK businesses. UK Climbs League Table Of Effective Tax Systems The UK has climbed to 15th place in the latest World Bank Group and PwC Paying Taxes report, and is third top among G-20 countries, behind Saudi Arabia and Canada. UK Parliamentary Group Seeking Views On BEPS Project The UK's All-Party Parliamentary Group (APPG) on Responsible Tax will on November 23 launch a public consultation on the impact of the OECD's base erosion and profit shifting on the tax rules in place in the UK. US IRS Reminds On 2016 Health Spending Tax Break The Internal Revenue Service has told eligible US employees that they should now establish how to take full advantage of their employer's health flexible spending arrangement during 2016. Ryan Holds Out Hope For US Business Tax Reform During an interview televised by CBS's on November 15, Paul Ryan, the new House of Representatives Speaker and former Ways and Means Committee Chairman, expressed the hope that US business tax reform remains possible in the short term. Study Shows Record High US Wireless Taxation A paper by the Tax Foundation has shown that wireless consumers in the United States face tax burdens almost two and a half times higher than the general sales tax rate imposed on most other taxable goods and services. Corporate Coalition Pushes For US Patent Box American Innovation Matters, a coalition of companies that includes Cisco, Boeing, Intel, Oracle and Facebook, has released a statement pushing for the introduction of a US patent box, or an "innovation box" as it is known in the United States. Tax Foundation Issues 2016 State Tax Climate Index The Tax Foundation has issued the 2016 edition of its US State Business Tax Climate Index, and has pointed out those states faring best opt not to levy a headline tax. US Treasury, IRS Issue Further Anti-Inversion Notice On November 19, US Treasury Secretary Jack Lew presented further non-legislative rules that largely build on the measures put forward by the Obama Administration in September last year to deter US multinationals from using corporate inversions to move their tax residences abroad. Otros temas Australia, Germany Sign New DTA Australia and Germany have signed a new double tax agreement that lowers withholding tax rates on cross-border income and introduces new anti-abuse and prevention of non-taxation rules. Otros temas NZ Introduces Property Tax Reform Bill New Zealand introduced a tax bill on November 16, 2015, for a new withholding tax on sales of residential property by people who live overseas and go on to sell the property within two years of purchase. Otros temas Malaysia Sets Out Its BEPS Response The Inland Revenue Board of Malaysia has highlighted key steps taken by the Government to overcome base erosion and profit shifting and transfer pricing abuse.