Los impuestos en el mundo. Actualización al 16-Abr-2012

China After WTO Decision, China Establishes Rare Earth Regulatory Body Following last month’s request by several countries for consultations at the World Trade Organization on what they consider to be China’s unfair export restraints on rare earths, the latter has now set up a regulatory body to oversee their exploitation. World Bank Looks For Chinese Tax Cuts In its new China Quarterly Update, the World Bank sees a probable need to facilitate a soft landing for the Chinese economy, with any policy response falling in the first instance on fiscal policy, particularly tax measures supporting consumption. EU Commission Adopts Report Calling For New EU AML Directive In light of the adoption in February this year of revised international anti-money laundering standards by the Financial Action Task Force, and its own review process, a report on the application in the European Union of the Third Anti-Money Laundering Directive has been adopted by the European Commission. Japan China, S Korea, Japan Agree To FTA Talks At An Early Date The foreign ministers of China, Japan and South Korea have recently come together in Ningbo, the seaport city on China’s east coast, for their sixth tripartite meeting, covering cooperation in many areas, including the prospective bilateral and trilateral free trade agreements. Japan To Pursue Chinese FTA If Tripartite Deal Falters If a proposed tripartite China-Japan-South Korea free trade agreement is delayed by South Korean doubts, the Japanese government has decided to try to begin, instead, immediate bilateral trade talks with China. UK UK Opposition Attacks New Tax Year Changes The Labour party's Ed Balls has slammed the latest round of tax and benefit changes to hit UK taxpayers, arguing that families with children are set to lose over GBP500 a year. Amazon Challenged Over UK Corporate Tax HM Revenue and Customs is said to be investigating Amazon for its failure to pay adequate corporate tax on its UK sales. UK Taxpayers Educated On Working Tax Credit Changes The Low Incomes Tax Reform Group in the United Kingdom has warned a number of groups of tax credit claimants that they need to contact the UK tax authority, HM Revenue and Customs, if they want to continue to receive working tax credits, following the enactment of Budget provisions. CIOT Expects UK-Swiss Tax Deal Re-Write Changes to the Swiss-German tax treaty could lead to higher charges for UK holders of undeclared Swiss bank accounts, the Chartered Institute of Taxation has warned. Jersey Responds To QROPS Change With New Offering The Jersey government has announced the launch of a new Jersey-based pension scheme, the Recognized Pension Scheme, which provides a structure compliant with UK law following changes to UK rules regarding Qualifying Recognised Overseas Pension Schemes. UK Due To Introduce Tax-Transparent Pooled Fund Structure Northern Trust has confirmed that it will offer the incoming UK tax-transparent pooled funds structure, when regulations permitting the vehicle become effective in the UK in late summer 2012. HMRC Publishes Guidance On Reduced IHT Rate Eligibility The UK tax authority, HM Revenue and Customs has released new guidance on eligibility for the new reduced rate of Inheritance Tax, introduced on April 6, 2012, and available where 10% of an estate is gifted to a registered charity. Manx Legislators Lag Behind QROPS Change Isle of Man pensions provider, Boal and Co has confirmed that it has been forced to cease offering its Trinity QROPS offering until Isle of Man legislation is brought up to speed with changes to UK pension rules. Offshore QROPS Domiciles Stunned At HMRC's Last-Minute Change The UK tax authority, HM Revenue and Customs has indicated that tax relief available on pension transfers, under so-called Qualifying Recognised Overseas Pension Scheme structures, will no longer be available unless the Scheme is offered within the territory in which the expatriate is newly resident, putting a multi-million offshore industry at jeopardy. Climate Change Committee Pressures UK On Carbon Change Commitments A new report from the Committee on Climate Change urges the United Kingdom government to include the aviation and maritime sectors within ambitious emissions targets agreed for 2050. HMRC Could Investigate Apple's UK Tax Affairs Just days after it emerged that Amazon was under investigation by the UK taxman, Apple has come under fire for its payment of just GBP10m in UK corporate tax. Osborne 'Shocked' By UK Tax Dodging George Osborne has admitted to being 'shocked' by high levels of tax avoidance amongst the UK's wealthiest people, hinting at his support for a so-called 'tycoon tax'. TIGA Considers Format Of UK Games Tax Relief TIGA, the trade association representing the UK games industry, has urged input from design studios on the functioning of a tax credit, promised by the UK government in its latest budget after years of industry lobbying for fiscal support. IoM 50C Pension Scheme Falls Foul Of New QROPS Rules The Isle of Man government has responded to the recent update to UK rules regarding Qualifying Recognised Overseas Pension Scheme, which now excludes transfers to structures under Section 50C of the Income Tax Act 1970, known as 50C pension schemes. US AICPA Reinforces IRS Tips for Last Minute US Tax Filers As the deadline for filing 2011 individual income tax returns approaches, the American Institute of Certified Public Accountants has provided a list of tips to help taxpayers with any last-minute uncertainties, while the United States Internal Revenue Service has explained the means by which tax payments can be made or delayed. Business Calls For US-Brazil Trade Treaty On the occasion of Brazilian President Dilma Rousseff's visit to the United States on April 9, the US Chamber of Commerce President and CEO Thomas Donohue called on the two countries to begin discussions on a comprehensive Economic Partnership Agreement. EU, US Adopt Commitment To Open FDI Regime Within the framework of the Transatlantic Economic Council, the European Trade Commissioner Karel De Gucht has announced that the European Union and the United States have reaffirmed their commitment to a set of principles for creating and maintaining an open, transparent and non-discriminatory international investment regime. Road Crash Deaths Increase On US Tax Filing Day A study, included in the current edition of the Journal of the American Medical Association, has found that road crash fatalities in the United States increase on the income tax deadline day laid down by the Internal Revenue Service. Study Points Out Differences In US State Sales Taxes The Tax Foundation has pointed out that sales taxes in the United States, which are levied not only by state governments but also by city, county, Native American and special district governments, can have a profound impact on the total rate that consumers see at the check-out register.