Los impuestos en el mundo. Actualización al 14-Ene-2013

EU EU FTT Now In Sight An agreement on plans for a financial transactions tax is due to be reached at the upcoming meeting of European Union finance ministers on February 12. UK UK Issues Guidance On Finance Leasing HM Revenue and Customs has confirmed that taxpayers should continue to treat hire supplies as set out in currently published guidance, despite a recent European Court ruling which has put a question mark over HMRC's view that finance leasing is always a supply of services, rather than of goods. UK Introduces High Income Child Benefit Tax Charge Britain has introduced a new tax charge on child benefit payments, affecting individuals earning GBP50,000 (USD80,340) and above. For those earning more than GBP60,000, the amount of tax payable will completely cancel out the amount of benefit received. UK Warns Businesses On Outstanding VAT Returns The UK tax authority, HM Revenue and Customs, has warned that the tax affairs of as many as 50,000 businesses that have failed to submit VAT returns will be closely scrutinized unless they pay what they owe by February 28. UK Deputy PM Questioned On Tax Devolution UK Deputy Prime Minister Nick Clegg has responded to a question about prospects for the devolution of corporation tax in Northern Ireland by explaining that the government needs to consider "knock-on effects" elsewhere in the United Kingdom before making a final decision. US US Republicans Reject Democrat Talk Of Further Tax Hikes Following indications from President Obama and other Democrat Party lawmakers that they would be looking for additional tax revenue in the upcoming debate over the United States’ government debt limit and fiscal deficit, that approach has been rejected by the Republican Party which is concentrating on spending cuts alone. US Fires Back In Antiguan Gambling Spat The United States has warned Antigua and Barbuda not to pursue compensation agreed by the World Trade Organization following a 2004 ruling against US laws prohibiting the provision of online gambling services to the United States market. US Insurance Association Highlights Medical Tax Deduction The American Association for Long Term Care Insurance has released guidance on the new higher tax-deductible limits in place for 2013 in respect of individuals' health care spending, which may include insurance premiums. IRS To Open US Tax Season On January 30 Following the January tax law changes made by the United States Congress within the American Taxpayer Relief Act, the Internal Revenue Service has announced that it plans to open the 2013 filing season and begin processing individual income tax returns on January 30. Taxpayer Advocate Sees US Tax Code Complexity As Greatest Problem The National Taxpayer Advocate Nina E. Olson has issued her 2012 Annual Report to the United States Congress, in which she identifies the need for tax reform to simplify the tax code as the overriding priority in tax administration. CBO Looks At Options For Taxing US Multinationals In a recent report on the options for taxing multinational corporations, the United States Congressional Budget Office has examined the effect on federal tax revenue of shifting from a worldwide to a territorial tax system, or limiting opportunities to reduce corporate taxes on foreign income from low-tax countries. Otros temas Lithuania Postpones Financial Transaction Tax Decision Lithuania has decided to delay adopting the European Union's Financial Transaction Tax, despite an announcement from Prime Minister Algirdas Butkevicius last month that the tax would be implemented in early 2013. Otros temas BC Publishes Draft Sales Tax Legislation The British Columbian government has released a draft version of the Provincial Sales Tax statute set to take effect from April, when the Canadian province will cease to charge its Harmonized Sales Tax. Otros temas Gambling Software Provider Disputes Transfer Pricing Ruling Net Entertainment, a leading provider of gaming systems to online gambling operators, will resist a decision from the Swedish Tax Agency to impose additional taxes worth SEK92.1m (USD14.1m) following a tax audit, which scrutinized transfer pricing methodologies used during the fiscal years 2007-2010.