Los impuestos en el mundo. Actualización al 28-Dic-2015

China China Sets Guidelines On FTA Expansion On December 17, China's State Council provided guidelines to more quickly establish a global network of high-standard free trade agreements. Funds Authorized Under HK-China Mutual Recognition Hong Kong's Government has welcomed the announcement on December 18 of the first batch of authorized funds under the mutual recognition of funds arrangement between Mainland China and Hong Kong. UK Concerns Raised Over HMRC's Digitization Project Accountancy group UHY Hacker Young has warned that new UK reporting rules will require small companies to quadruple their data collation workload and submit accounts every quarter. UK Extends IHT Exemption For WW2 Victims The UK Government has announced that compensation payments from the Child Survivor Fund for victims of the Holocaust will be added to the list of schemes exempt from inheritance tax. Increase In Tax Penalties Issued To UK Financial Directors The number of penalties issued under UK tax authority's Senior Accounting Officer regime more than doubled in 2014-15, according to research by international law firm Pinsent Masons. NAO Reports On HMRC's Response To Tax Fraud The National Audit Office has said that the UK loses an estimated GBP16bn to tax fraud each year and HM Revenue and Customs needs to improve the way it uses data and analysis to understand the effect of its actions in this area. HMRC: UK Taxpayers Should Be Wary During Tax Filing Season UK tax authority HM Revenue and Customs is bolstering its online protection measures and urging taxpayers to be vigilant in the run-up to the online filing deadline. US US Congress Passes Huge Fiscal Package The US House of Representatives and Senate have approved the bipartisan Protecting Americans from Tax Hikes Act and the Omnibus spending bill, which together make permanent or renew the package of "tax extenders" that expired at the end of 2014, and suspend three Obamacare taxes, at a 10-year cost of USD680bn. IRS Issues Updated US Expatriate Tax Guide The Internal Revenue Service has released the 2015 update to Publication 54, which provides guidance on the special tax compliance rules for US citizens and resident aliens who work abroad or receive income from foreign countries. US 2016 Tax Season To Open On January 19 Following a review of the recently passed tax extenders legislation, the Internal Revenue Service has announced that the US tax season for individual tax returns will begin as scheduled on January 19, 2016. US Bill Proposes State Wireless Tax Moratorium Zoe Lofgren (D andndash; California) and Trent Franks (R andndash; Arizona) have re-introduced the bipartisan Wireless Tax Fairness Act, which was previously passed by the US House of Representatives in 2011. US FIRPTA Real Estate Tax Reforms Welcomed Reforms to the Foreign Investment in Real Property Tax Act, contained in the recently passed "tax extenders" legislation, have been welcomed by the Real Estate Roundtable. Otros temas Strong Canadian Revenues Bring Deficit Down Canadian tax revenues rose by 8.7 percent in the first seven months of 2015, helping the Government to post a budgetary surplus of CAD0.6bn (USD0.43bn).