Los impuestos en el mundo. Actualización al 19-Dic-2016

Canada Canada To Press Ahead With Carbon Pricing With the exception of Saskatchewan, Canada's First Ministers have agreed upon a Pan-Canadian framework on climate change, which includes a commitment to the introduction of a federal carbon floor price. Canadian Committee Reports On Voluntary Disclosure Program Canada's Offshore Compliance Advisory Committee has published the findings of its inquiry into the Canada Revenue Agency's voluntary disclosure program. EU, Canada Working On Improving Dispute Resolution Under FTAs Canada and the EU have held the first of a series of meetings to discuss the creation of an international court to resolve disputes over cross-border investments. China China Starts WTO 'Market Economy' Dispute Against US, EU China has successfully requested World Trade Organization dispute consultations with the United States and the European Union regarding their continued application of a non-market economy "analogue country" approach in anti-dumping duty (AD) proceedings against Chinese exports. EU EU Takes Croatia To Task On Excise Duty Regime The European Commission has asked Croatia to amend its rules for excise duty on alcohol distillates produced by small producers for their own consumption. EU Looking For Progress On Tax In 2017 The presidents of the European Parliament, Council, and Commission have agreed that progress is needed in "tackling tax fraud, tax evasion, and tax avoidance, as well as ensuring a sound and fair tax system." EU CCCTB Could Harm Irish Tax Base Ireland could lose up to 50 percent of its current corporation tax base if an EU-wide common consolidated corporate tax base is introduced, according to economist Seamus Coffey. Japan Japan Unveils 2017 Tax Breaks The Government has approved a draft budget for the 2017 fiscal year, which contains tax break proposals to boost Japan's economic growth, investment, and consumption. UK McDonald's To Shift Tax Base To UK McDonald's has confirmed that it is restructuring some of its operations so that it will pay tax on most of its non-US royalties in the United Kingdom instead of in Luxembourg. HMRC To Probe UK Ticket Resellers' Tax Affairs HM Revenue and Customs is expected to launch an investigation into potential value-added tax and other tax non-compliance in the UK's secondary ticket selling industry. UK Publishes Draft Guidance On Hybrid Mismatch Regime The UK Government has published draft guidance on the application of the hybrid mismatch legislation introduced in Budget 2016, which is due to take effect on January 1, 2017. UK Gov't Urged To Equalize Labor Tax Exempt Thresholds The UK Government should raise the exempt threshold for Class 1 National Insurance contributions (social security) into line with the personal income tax exempt threshold to simplify the regime, a taxpayer charity has said. UK Consults On Draft Finance Bill 2017 The UK Government has released draft legislation to implement measures announced in previous budgets and the Autumn Statement. UK Government Launches Apprenticeship Levy Consultation The UK Government has launched a consultation on changes to the operation of the apprenticeship levy ahead of its introduction in April 2017. US US Congress Receives Value-Added Tax Proposal Ben Cardin, a member of the Senate Finance Committee, has released an updated version of his Progressive Consumption Tax Act, which would introduce a 10 percent value-added tax in the United States while also cutting both individual and corporate income taxation. IRS Announces 2017 Filing Season Date The Internal Revenue Service has announced that the next US tax season will begin on January 23, 2017, and reminded individual taxpayers claiming certain tax credits to expect a longer wait for their refunds. US Supreme Court Rejects Online Sales Tax Case The US Supreme Court has denied a review of its 1992 "Quill" decision restricting sales taxes on online sales, by not taking up a case against Colorado's internet sales notice and reporting law. Otros temas Fewer Canadian Taxpayers Claiming Charitable Donations The percentage of Canadians claiming charitable donations on their taxes is at its lowest in a decade, according to a new study by the Fraser Institute.