Los impuestos en el mundo. Actualización al 07-Nov-2016

Canada EU-Canada Comprehensive Economic And Trade Agreement Signed The European Union and Canada have signed their long-awaited Comprehensive Economic and Trade Agreement, which, when fully implemented, will eliminate 99 percent of trade tariffs. Canada Receives Recommends For Tax Compliance Action Canada's Standing Committee on Finance has published its report on the Canada Revenue Agency's efforts to tackle tax avoidance and tax evasion. Canada Introduces CETA Implementation Legislation The Canadian Government has introduced legislation to implement the Comprehensive Economic and Trade Agreement with the European Union. Canadian Budget Officer Calculates Impact Of Legalizing Cannabis Applying regular retail sales taxes to sales of legalized cannabis in Canada would raise only modest revenues, the Parliamentary Budget Officer has said. Canada Legislates To Implement Ukraine FTA The Canadian Government has introduced legislation to implement a free trade agreement with Ukraine. China South Korea, Japan, China Push Free Trade China, Japan, and South Korea have agreed that talks towards a trilateral free trade agreement should continue, while hinting that they would commit to speeding up the resolution of outstanding obstacles. EU Ireland Welcomes Signature Of EU-Canada Trade Deal Irish Trade Minister Charlie Flanagan has said that the Government will "work to ensure Irish businesses, producers, and our citizens benefit" from the Comprehensive Economic and Trade Agreement signed between the EU and Canada. EU Rules Against Hungary's Advertising Tax Changes The European Commission announced on November 4 that Hungary's amended advertising tax remains in breach of EU state aid rules and should be changed. UK Venture Capital Tax Breaks Boosting UK Business Investment New figures from HM Revenue and Customs show that 3,265 companies raised a record GBP1.8bn of funds under the Enterprise Investment Scheme in 2014-15, up 14 percent on the previous year. UK Think Tank Calls For 20 Taxes To Be Axed The Institute of Economic Affairs, a think tank in the UK, has proposed a radical reform of the tax system, including the repeal of some 20 taxes. Update To UK Code Of Conduct For Tax Professionals The leading UK accountancy and tax bodies in the UK have released updated guidance on the standards expected of tax advisers and agents. UK Urged To Bolster HNWI Tax Compliance Work HM Revenue and Customs raised a record GBP416m from its compliance work focused on high net worth individuals in 2015-16, says a new report from the National Audit Office on the work of its specialist unit for these taxpayers. UK Firms' Tax Disclosures Improving, Says FRC The Financial Reporting Council in the UK has welcomed improvements in the transparency of tax disclosures by the UK's largest companies, but said there is room for companies to better articulate how they account for tax uncertainties. US IRS Confirms Delay To Tax Refunds In 2017 The US Internal Revenue Service has confirmed that, to comply with new legislation, it will delay until February 15 the payment of refunds in the next tax filing season on individual income tax returns involving the earned income tax credit and additional child tax credit. US Starts Action Over IRS Impersonation Scams The individuals behind the Internal Revenue Service impersonation and telefraud schemes will be brought to justice, US Assistant Attorney General Leslie Caldwell and Russell George, the Inspector General for the Treasury Inspector General for Tax Administration, said on October 27. GOP Attacks Obamacare Tax Credit Controls US House of Representatives Ways and Means Committee Chairman Kevin Brady and Senate Finance Committee Chairman Orrin Hatch have released a Majority Staff White Paper detailing a number of issues regarding the Affordable Care Act's income eligibility verification process and the premium tax credit. TIGTA Criticizes IRS IT Program The US Internal Revenue Service needs to work on its use of information technology to secure tax data and maintain taxpayer privacy, according to a recent report from the Treasury Inspector General for Tax Administration. First Countries For OECD's MAP Peer Review Selected Belgium, Canada, the Netherlands, Switzerland, the UK, and the US will be the first territories whose mutual agreement procedure framework will be peer reviewed under Action 14 of the OECD's base erosion and profit shifting Action Plan. ATR Warns On New US Estate Tax Rules On November 1, Americans for Tax Reform President Grover Norquist submitted a comment letter to US Treasury Secretary Jacob Lew opposing the proposed regulation that would increase the incidence of the estate tax (or the "death tax," as it is also called). IRS Scopes In On Micro-Captive Tax Evasion Risk In Notice 2016-66, the US Internal Revenue Service has warned that the use of so-called "micro-captive transactions" have "a potential for tax avoidance or evasion," as it believes they may be established more to avoid federal income tax rather than for their stated aim of providing additional insurance for clients. Enrolled Agents Complain Over IRS User Fee Hike The National Association of Enrolled Agents has taken issue with the proposed 600 percent hike in the US Internal Revenue Service user fee for taking the exam required to earn the enrolled agent credential. US Tax Agencies, Industry To Tackle ID Fraud In 2017 The Internal Revenue Service, state tax agencies, and the tax preparation industry are to work together to make further inroads against identity fraud and fraudulent tax returns in 2017. Otros temas Singapore Adds To Transfer Pricing Requirements On November 3, 2016, the Inland Revenue Authority of Singapore released details of a new form that certain companies will be required to file from the 2018 assessment year to report their related-party transactions.