Los impuestos en el mundo. Actualización al 08-Feb-2016

Canada Higher Revenues Help Canada Into Surplus The Canadian Government posted a budgetary surplus of CAD1bn (USD712.8m) for the April-November 2015 period, with tax revenues up 8.2 percent year-on-year. China China Ups Cap on Hainan Tax-Free Tourist Scheme Since February 1, 2016, foreign visitors to Hainan Island in China have been able to obtain value-added tax refunds on consumer goods purchased from designated shops up to a total limit of RMB16,000 per year. ECJ Invalidates EU Anti-Dumping Duties On Shoes The European Union did not comply with certain procedural rules when adopting a regulation to impose anti-dumping duties on imports of certain leather footwear from China and Vietnam, the European Court of Justice has ruled. EU US Lawmakers Push Tax Reform After EU Action House of Representatives Ways and Means Committee Chairman Kevin Brady and the Chairman of the Tax Policy Subcommittee, Charles Boustany, have urged the need for US international tax reform in response to the European Commission's anti-tax avoidance package on January 28. EU Publishes Roadmap For New VAT Reform Plan The European Commission has issued a Roadmap ahead of the release of its Action Plan for a simple, efficient, and fraud-proof definitive system of value-added tax tailored to the single market. UK HMRC Says 92 Percent Of Self Employed Filed On Time HM Revenue and Customs has said that it received more than 92 percent of the total expected UK Self Assessment tax returns ahead of the January 31 deadline. Scotland, Wales, N Ireland Concernd About UK Apprentice Levy Ministers representing the devolved administrations in Scotland, Wales, and Northern Ireland have called for greater clarity on the proposed introduction of a UK-wide apprenticeship levy. Tax Changes To Prompt UK Landlords To Sell Properties UK landlords could sell up to 500,000 properties over the next 12 months as the impact of a series of tax reforms begins to bite, according to a new survey by the National Landlords Association. US IRS Participating In 'EITC Awareness Day' On January 29, the US Internal Revenue Service joined in a nationwide effort to alert millions of American low- and moderate-income workers that they may be missing out on the Earned Income Tax Credit. IRS Issues Health Insurance Tax Guide For Expat Plans The US Internal Revenue Service has issued Notice 2016-14, which provides guidance for health insurance providers in relation to expatriate health plans and the health insurance tax. DOJ Confirms Action To Continue Against US Tax Evasion Following the completion of its Swiss Bank Program, the Acting Assistant Attorney General, Caroline Ciraolo, has confirmed that the US Department of Justice will continue its other actions against offshore tax evasion. Ways And Means To Continue Work On US Tax Reform The Chairman of the US House of Representatives Ways and Means Committee, Kevin Brady (R andndash; Texas), has confirmed that the Committee will continue to work to "fix our broken tax code," and will focus on international tax rules in particular. US Senate Democrats Push Green Energy Credit Renewals All of the Democrat lawmakers on the US Senate Finance Committee, led by Ranking Member Ron Wyden, have written to Committee Chairman Orrin Hatch, calling for a hearing this year to consider the extension of renewable energy tax incentives. Otros temas NZ-Samoa DTA Lowers Withholding Tax Rates Concessionary rates of withholding tax in the New Zealand-Samoa double tax agreement became effective on February 1.