Los impuestos en el mundo. Actualización al 21-Nov-2016

Canada Canada Revenue Agency To Streamline Service The Canada Revenue Agency has announced the launch of its Service Renewal Initiative, which will improve the agency's support for those filing tax returns electronically. China China Pushes Its Pan-Asian Trade Deals With TPP In Doubt Given the increased probability that the Trans-Pacific Partnership will not be ratified by the United States, China is pushing its own longer term objective of a Free Trade Area of the Asia Pacific and the more-immediate Regional Comprehensive Economic Partnership. China Eliminates Coalbed Gas Equipment Import Taxes Following approval from the State Council, China's Ministry of Finance has announced an exemption from import tariffs and import value added tax for equipment, instruments, spare parts, and tools used in coalbed methane exploration and development projects. China Expands Service Outsourcing Sector Tax Breaks China is to extend to 10 more cities the tax incentives available for outsourcing service companies using advanced technology, in a further effort to boost the outsourcing sector in the country. EU Ecuador Joins EU Trade Agreement With Colombia And Peru Ecuador has joined the European Union's free trade agreement with Colombia and Peru, with the deal expected to be provisionally applied from January 1, 2017. Swiss, UK WHT Agreement To End The withholding tax agreement between Switzerland and the UK will end on January 1, 2017, when a new tax information exchange agreement between Switzerland and the EU enters into force. EU VAT Rates Stabilizing, Ending Upward Trend Just one EU member state has increased its headline VAT rate since 2014, indicating that states are no longer looking to VAT to fund other growth-friendly reforms, as had been seen in previous years. Moscovici: EU Spearheading Tax 'Revolution' Tax Commissioner Pierre Moscovici says the European Commission has achieved something of a "tax transparency revolution" in its fight against tax avoidance and evasion. EU Warns Ireland Not To Rely On Corporate Tax The European Commission has warned the Irish Government against over-reliance on "uncertain and volatile" corporate tax revenues. Japan Japan Urged To Address Spousal Tax Break In Budget In an interim report on tax reforms for next year, the Japanese Government's Tax Commission has suggested that the existing spousal tax deduction should be amended, with the intention of increasing the number of women in employment. UK HMRC Revamps Advance Pricing Agreement Guidance The UK tax authority, HM Revenue and Customs, has updated the guide on its Advance Pricing Agreement program. ACCA Calls For Calm On UK BEPS Response Chas Roy-Chowdhury, the head of taxation at the Association of Certified Chartered Accountants, has said the UK should follow the crowd in its response to base erosion and profit shifting, rather than leading the crowd, following the Brexit vote. UK Proposal To Merge Income Tax, Social Security Welcomed The Chartered Institute of Taxation has welcomed support from the UK's Office of Tax Simplification for its recommendation that National Insurance contributions and income tax should be more closely aligned. US IRS Lacks Control Over Domestic Production Deduction The US Internal Revenue Service has not put adequate controls in place to ensure that businesses properly claim the Domestic Production Activities Deduction on their tax returns, according to a report from the Treasury Inspector General for Tax Administration. US Administration Pushes For Puerto Rican Tax Credits On November 11, during remarks before the National Tax Association, Antonio Weiss, Counselor to the US Treasury Secretary, stated that expanding Puerto Rican eligibility for the earned income tax credit and the child tax credit should be part of the solution to rebuild the island's economy. Sarkozy For 'Carbon Tax' On US Imports To Europe French presidential hopeful Nicolas Sarkozy has suggested that the European Union should levy a tax on imports from the United States if Washington fails to tackle America's greenhouse gas emissions. IRS Guides On Payroll Taxes For Residents Abroad The Internal Revenue Service has released two new International Practice Units on payroll taxes payable by US citizens and resident aliens working abroad for a US employer, and on the requirement for the payment of those taxes by similar individuals who are self-employed. Brady Says US Tax Reform Will Be Revenue-Neutral House of Representatives Ways and Means Committee Chairman Kevin Brady has indicated that the US tax reform that he expects to propose early in 2017 will "break even," on a dynamic scoring basis, which accounts for additional revenue from increased economic growth. IRS, US Tax Industry Renew Campaign To Protect Personal Data The US Internal Revenue Service, state tax administrators, and tax product firms have begun the second year of their campaign to encourage more taxpayers to protect their personal and financial data. US Commission Recommends Anti-Chinese Trade Laws In its 2016 Report to the US Congress, the US-China Economic and Security Review Commission has recommended a strengthening of US trade dispute procedures and legislation to counteract China's "ongoing failure to uphold its World Trade Organization (WTO) commitments." Otros temas Canadian Carbon Tax Will Fail If Offset By Subsidies: Report Fossil fuel subsidies offered to Canadian oil and gas producers will undercut the Government's goal to establish a federal carbon floor price, says a new study by four environmental groups.