Los impuestos en el mundo. Actualización al 26-Ago-2019
Compilación de noticias fiscales de otros países.
US Appeals Court Backs Amazon In Transfer Pricing Case
On August 16, 2019, the United States Court of Appeals for the Ninth Circuit issued a decision in favor of Amazon, in a case involving the regulatory definition of intangible assets and the method of their valuation in a cost-sharing arrangement.
Philippines Launches E-Payments Portal For Tax
The Philippines' Bureau of Internal Revenue has launched a digital tax payments system.
OECD's Digital Tax Work Has Broad Ramifications For Ireland
As a small open economy, Ireland may be affected significantly by the OECD's proposals to modify how taxing rights are allocated among countries, Irish business association Ibec has said.
USTR Stages Hearing On French Digital Tax Response
On August 19, 2019, the Office of the United States Trade Representative held an off-camera public hearing on France's recently introduced digital services tax, attended by three major technology firms.
Bulgaria Introduces New TP Documentation Rules
Bulgaria has amended its Tax and Social Security Procedure Code (TSSPC), with effect from July 31, to obligate groups to prepare new transfer pricing documentation from 2020.
Taiwan Issues Transaction Tax Guidance For M And As
Taiwan's Ministry of Finance has issued an interpretive order which clarifies the application of futures transactions tax in the case of company mergers and acquisitions.
OECD Releases Action 14 Peer Reviews For Six States
The OECD on August 13, 2019, released follow-up reports for
Belgium, Canada, the Netherlands, Switzerland, the United Kingdom, and the United States on their efforts to implement BEPS recommendations on dispute resolution.
Germany Approves VAT Cut For E-Books
The German Cabinet has approved a proposal
to reduce the rate of value-added tax on electronic publications. The rate is expected to drop from January 1, 2020.