Los impuestos en el mundo. Actualización al 30-Nov-2015

Canada Canada, UK Agree On Application Of DTA Arbitration Provisions Canada and the UK have reached a deal on the application of the arbitration provisions of their double tax agreement. China China, ASEAN Sign Enhanced FTA A protocol to upgrade the free trade agreement between China and the 10-member Association of Southeast Asian Nations was signed on November 22 in Kuala Lumpur, Malaysia. EU Dutch DTA With Japan Questioned By EU Commission The European Commission has requested that the Netherlands amend the limitation on benefits clause in its double tax treaty with Japan. EU Parliament Calls For 'Corporate Tax Makeover' Members of the European Parliament have called on European Union member states to agree on mandatory country-by-country reporting for multinationals, a common consolidated corporate tax base, common definitions for tax terms, and more transparency on national tax rulings. UK PwC Makes UK Autumn Statement Predictions Professional services firm PwC has predicted that UK Chancellor George Osborne will introduce an "apprenticeship levy" and seek to lessen the impact of tax credit cuts when he delivers his Autumn Statement on November 25. HMRC Large Business Directorate Yield Falls The amount of additional tax collected through investigations into underpaid UK corporation tax fell by 13 percent in 2014-15, according to international law firm Pinsent Masons. UK Pubs Express Concerns Over Tax Burden UK pubs have began lobbying the UK Government for property tax relief, after their earlier pleas for a value-added tax break were dismissed by the Government. UK Entrepreneurs' Relief Claims Hit Record High There was a 27 percent increase in the number of UK business owners using Entrepreneurs' Relief to reduce the tax they paid on the disposal of their companies in 2013-14, according to accountancy firm Moore Stephens. Osborne To Scrap Tax Credit Reforms UK Chancellor George Osborne has announced that he will scrap proposed changes to the tax credits system and published details of his plans for an apprenticeship levy as part of the 2015 Autumn Statement. US US, Saint Lucia Sign FATCA IGA On November 19, the Prime Minister of St. Lucia, Kenny Anthony, and the US Ambassador to Barbados, the Eastern Caribbean, and the Organization of Eastern Caribbean States, Larry Palmer, signed an inter-governmental agreement to facilitate compliance with the Foreign Account Tax Compliance Act. IRS, States, US Tax Industry Campaign To Protect Personal Data The US Internal Revenue Service, state tax administrators, and tax product firms have announced a new campaign to encourage more people to protect their personal and financial data. Americans Abroad Advised To Ensure US Tax Compliance The inclusion of a passport revocation provision to fund part of the proposed US highway bill would "disproportionately" affect American citizens living overseas, according to a recent release from the deVere Group, a financial consultancy. CF Industries May Modify Inversion After US Treasury Changes CF Industries Holdings, Inc. and OCI N.V. have announced that they remain fully committed to their previously announced USD8bn merger, despite a new US Treasury ruling intended to tackle corporate inversions, which was released on November 19. US Places Thailand Under GSP Review As part of the ongoing 2015 Annual Generalized System of Preferences Review, the US Trade Policy Staff Committee has announced that it is reviewing Thailand's eligibility for the program's tariff benefits. Otros temas Study: Most Businesses Unaffected By Canadian Carbon Prices Less than five percent of Canada's economy would experience significant competitive pressures from differences in jurisdictional carbon prices, according to a new report by the Ecofiscal Commission. Otros temas Alberta Outlines Plan For Price On Carbon The Government of the Canadian province Alberta is to phase in a "revenue neutral" price on carbon between 2017 and 2018. Otros temas Canadian Revenues Up, But Outlook Weakens Canadian tax revenues were up 8.3 percent in the first six months of the 2014-15 financial year, and there was a budgetary surplus of CAD1.6bn (USD1.2bn).